DL SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Cash +€44,667
up €44,667 (+82.3%), from €54,249 to €98,916
mainly Net result for the year (+€38,577) and Trade debts (+€13,593)
- Stocks and contracts +€17,480
up €17,480 (+78.6%), from €22,242 to €39,722
- Tangible fixed assets +€3,846
up €3,846 (+228.8%), from €1,681 to €5,527
of which Plant, machinery and equipment: +€3,546
- Reserves +€38,000
up €38,000 (+152.9%), from €24,860 to €62,860
of which Distributable reserves: +€38,000
- Trade debts +€13,593
new in 2025: €13,593
- Tax, wage and social debts +€7,999
up €7,999 (+63.0%), from €12,694 to €20,693
- Advances received +€5,000
new in 2025: €5,000
- Gross operating margin +€30,712
up €30,712 (+97.2%), from €31,589 to €62,301
- Taxes +€12,365
up €12,365 (+164.3%), from €7,525 to €19,890
- Depreciation -€1,651
down €1,651 (-44.2%), from €3,739 to €2,088
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.
Cash bridge derived
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 | €82,747 | €148,844 | +€66,097 | +79.9% |
| Fixed assets | 21/28 | €1,681 | €5,527 | +€3,846 | +228.8% |
| Tangible fixed assets | 22/27 | €1,681 | €5,527 | +€3,846 | +228.8% |
| Plant, machinery and equipment | 23 | €763 | €4,309 | +€3,546 | +464.6% |
| Furniture and vehicles | 24 | €918 | €1,217 | +€300 | +32.7% |
| Current assets | 29/58 | €81,066 | €143,317 | +€62,251 | +76.8% |
| Stocks and contracts in progress | 3 | €22,242 | €39,722 | +€17,480 | +78.6% |
| Stocks | 30/36 | €22,242 | €39,722 | +€17,480 | +78.6% |
| Amounts receivable within one year | 40/41 | €4,120 | €2,805 | -€1,314 | -31.9% |
| Trade receivables | 40 | €4,120 | €2,805 | -€1,314 | -31.9% |
| Cash at bank and in hand | 54/58 | €54,249 | €98,916 | +€44,667 | +82.3% |
| Deferred charges and accrued income | 490/1 | €456 | €1,874 | +€1,419 | +311.3% |
| Total equity and liabilities | 10/49 | €82,747 | €148,844 | +€66,097 | +79.9% |
| Equity | 10/15 | €63,287 | €101,864 | +€38,577 | +61.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,860 | €62,860 | +€38,000 | +152.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €56,000 | +€38,000 | +211.1% |
| Profit (loss) carried forward | 14 | €19,827 | €20,404 | +€577 | +2.9% |
| Amounts payable | 17/49 | €19,460 | €46,980 | +€27,520 | +141.4% |
| Amounts payable within one year | 42/48 | €19,460 | €46,980 | +€27,520 | +141.4% |
| Trade debts | 44 | - | €13,593 | +€13,593 | |
| Suppliers | 440/4 | - | €13,593 | +€13,593 | |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €12,694 | €20,693 | +€7,999 | +63.0% |
| Taxes | 450/3 | €12,694 | €20,693 | +€7,999 | +63.0% |
| Other amounts payable | 47/48 | €6,766 | €7,694 | +€928 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,739 | €2,088 | -€1,651 | -44.2% |
| Other operating charges | 640/8 | €1,512 | €1,549 | +€38 | +2.5% |
| Gross operating margin | 9900 | €31,589 | €62,301 | +€30,712 | +97.2% |
| Operating profit (loss) | 9901 | €26,339 | €58,664 | +€32,325 | +122.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €119 | €197 | +€79 | +66.5% |
| Recurring financial charges | 65 | €119 | €197 | +€79 | +66.5% |
| Profit (loss) for the period before taxes | 9903 | €26,220 | €58,468 | +€32,248 | +123.0% |
| Income taxes | 67/77 | €7,525 | €19,890 | +€12,365 | +164.3% |
| Profit (loss) for the period | 9904 | €18,695 | €38,577 | +€19,882 | +106.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,695 | €38,577 | +€19,882 | +106.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.