DL Service: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DL Service
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€5,240
down €5,240 (-6.1%), from €86,518 to €81,278
- Trade debts +€2,695
up €2,695 (+3,098%), from €87 to €2,782
- Current portion of long-term debt +€2,511
up €2,511 (+588%), from €427 to €2,938
- Turnover -€90,529
no longer reported in 2025 (was €90,529)
- Purchases and services +€26,814
up €26,814 (+30.5%), from €87,959 to €114,773
- Gross operating margin -€8,523
down €8,523, from €2,570 to -€5,953
- Other operating charges -€5,688
down €5,688 (-75.5%), from €7,536 to €1,848
- Financial income -€1,813
down €1,813 (-35.8%), from €5,069 to €3,256
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,283 | €100,249 | -€34 | 0.0% |
| Fixed assets | 21/28 | €1,753 | €1,240 | -€513 | -29.3% |
| Tangible fixed assets | 22/27 | €1,753 | €1,240 | -€513 | -29.3% |
| Furniture and vehicles | 24 | €1,753 | €1,240 | -€513 | -29.3% |
| Current assets | 29/58 | €98,530 | €99,009 | +€479 | +0.5% |
| Stocks and contracts in progress | 3 | €474 | €474 | = | 0.0% |
| Stocks | 30/36 | €474 | €474 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €76,967 | €76,792 | -€175 | -0.2% |
| Other amounts receivable | 41 | €76,967 | €76,792 | -€175 | -0.2% |
| Cash at bank and in hand | 54/58 | €21,089 | €21,743 | +€654 | +3.1% |
| Total equity and liabilities | 10/49 | €100,283 | €100,249 | -€34 | 0.0% |
| Equity | 10/15 | €99,018 | €93,778 | -€5,240 | -5.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,518 | €81,278 | -€5,240 | -6.1% |
| Amounts payable | 17/49 | €1,265 | €6,471 | +€5,206 | +412% |
| Amounts payable within one year | 42/48 | €1,265 | €6,471 | +€5,206 | +412% |
| Current portion of amounts payable after more than one year | 42 | €427 | €2,938 | +€2,511 | +588% |
| Trade debts | 44 | €87 | €2,782 | +€2,695 | +3,098% |
| Suppliers | 440/4 | €87 | €2,782 | +€2,695 | +3,098% |
| Taxes, remuneration and social security | 45 | €751 | €751 | = | 0.0% |
| Taxes | 450/3 | €751 | €751 | = | 0.0% |
| Turnover | 70 | €90,529 | - | -€90,529 | |
| Goods, raw materials, services and sundry goods | 60/61 | €87,959 | €114,773 | +€26,814 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513 | €513 | = | 0.0% |
| Other operating charges | 640/8 | €7,536 | €1,848 | -€5,688 | -75.5% |
| Gross operating margin | 9900 | €2,570 | -€5,953 | -€8,523 | |
| Operating profit (loss) | 9901 | -€5,479 | -€8,314 | -€2,835 | -51.7% |
| Financial income | 75/76B | €5,069 | €3,256 | -€1,813 | -35.8% |
| Recurring financial income | 75 | €5,069 | €3,256 | -€1,813 | -35.8% |
| Financial charges | 65/66B | €203 | €182 | -€21 | -10.3% |
| Recurring financial charges | 65 | €203 | €182 | -€21 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€613 | -€5,240 | -€4,627 | -755% |
| Profit (loss) for the period | 9904 | -€613 | -€5,240 | -€4,627 | -755% |
| Profit (loss) for the period to be appropriated | 9905 | -€613 | -€5,240 | -€4,627 | -755% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.