DL service & solutions: 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 & solutions
Largest movements
- Cash -€13,021
down €13,021 (-85.0%), from €15,312 to €2,291
mainly Contributions, distributions and other (-€9,782) and Receivables within one year (-€7,268)
- Receivables within one year +€7,268
up €7,268 (+31.8%), from €22,824 to €30,093
of which Trade receivables: +€12,014
- Deferred charges and accrued income -€2,017
down €2,017 (-73.5%), from €2,743 to €726
- Tangible fixed assets -€934
down €934 (-3.2%), from €28,859 to €27,925
of which Leasing and similar rights: -€3,229
- Trade debts +€12,379
up €12,379 (+210%), from €5,881 to €18,260
- Other debts -€6,663
down €6,663 (-24.0%), from €27,771 to €21,107
- Current portion of long-term debt -€6,123
down €6,123 (-68.9%), from €8,888 to €2,766
- Reserves -€6,020
down €6,020 (-31.0%), from €19,433 to €13,413
- Debts after one year -€2,766
no longer reported in 2025 (was €2,766)
- Financial charges -€3,133
down €3,133 (-75.5%), from €4,147 to €1,014
- Depreciation +€1,137
up €1,137 (+30.6%), from €3,721 to €4,858
- Taxes +€1,039
up €1,039 (+43.6%), from €2,382 to €3,421
- Gross operating margin +€952
up €952 (+7.0%), from €13,591 to €14,544
- Other operating charges -€343
down €343 (-18.7%), from €1,833 to €1,490
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 | €69,739 | €61,035 | -€8,704 | -12.5% |
| Fixed assets | 21/28 | €28,859 | €27,925 | -€934 | -3.2% |
| Tangible fixed assets | 22/27 | €28,859 | €27,925 | -€934 | -3.2% |
| Plant, machinery and equipment | 23 | €3,217 | €3,992 | +€775 | +24.1% |
| Furniture and vehicles | 24 | - | €1,520 | +€1,520 | |
| Leasing and similar rights | 25 | €25,642 | €22,413 | -€3,229 | -12.6% |
| Current assets | 29/58 | €40,879 | €33,110 | -€7,770 | -19.0% |
| Amounts receivable within one year | 40/41 | €22,824 | €30,093 | +€7,268 | +31.8% |
| Trade receivables | 40 | €15,941 | €27,956 | +€12,014 | +75.4% |
| Other amounts receivable | 41 | €6,883 | €2,137 | -€4,746 | -69.0% |
| Cash at bank and in hand | 54/58 | €15,312 | €2,291 | -€13,021 | -85.0% |
| Deferred charges and accrued income | 490/1 | €2,743 | €726 | -€2,017 | -73.5% |
| Total equity and liabilities | 10/49 | €69,739 | €61,035 | -€8,704 | -12.5% |
| Equity | 10/15 | €24,433 | €18,413 | -€6,020 | -24.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,433 | €13,413 | -€6,020 | -31.0% |
| Distributable reserves | 133 | €19,433 | €13,413 | -€6,020 | -31.0% |
| Amounts payable | 17/49 | €45,306 | €42,622 | -€2,684 | -5.9% |
| Amounts payable after more than one year | 17 | €2,766 | - | -€2,766 | |
| Financial debts | 170/4 | €2,766 | - | -€2,766 | |
| Amounts payable within one year | 42/48 | €42,540 | €42,622 | +€82 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €8,888 | €2,766 | -€6,123 | -68.9% |
| Trade debts | 44 | €5,881 | €18,260 | +€12,379 | +210% |
| Suppliers | 440/4 | €5,881 | €18,260 | +€12,379 | +210% |
| Taxes, remuneration and social security | 45 | - | €489 | +€489 | |
| Taxes | 450/3 | - | €489 | +€489 | |
| Other amounts payable | 47/48 | €27,771 | €21,107 | -€6,663 | -24.0% |
| Non-recurring operating income | 76A | - | €1,371 | +€1,371 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,721 | €4,858 | +€1,137 | +30.6% |
| Other operating charges | 640/8 | €1,833 | €1,490 | -€343 | -18.7% |
| Gross operating margin | 9900 | €13,591 | €14,544 | +€952 | +7.0% |
| Operating profit (loss) | 9901 | €8,038 | €8,196 | +€158 | +2.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,147 | €1,014 | -€3,133 | -75.5% |
| Recurring financial charges | 65 | €4,147 | €1,014 | -€3,133 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €3,891 | €7,183 | +€3,292 | +84.6% |
| Income taxes | 67/77 | €2,382 | €3,421 | +€1,039 | +43.6% |
| Profit (loss) for the period | 9904 | €1,509 | €3,762 | +€2,253 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €1,509 | €3,762 | +€2,253 | +149% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.