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
- Receivables within one year +€76,993
up €76,993 (+145.1%), from €53,054 to €130,047
of which Other amounts receivable: +€64,792
- Cash -€25,772
down €25,772 (-48.1%), from €53,630 to €27,859
mainly Receivables within one year (-€76,993) and Debts after one year (-€13,779)
- Tangible fixed assets -€9,577
down €9,577 (-19.4%), from €49,473 to €39,895
of which Furniture and vehicles: -€12,523
- Profit (loss) carried forward +€47,387
up €47,387 (+51.6%), from €91,766 to €139,153
- Debts after one year -€13,779
down €13,779 (-85.4%), from €16,130 to €2,351
- Tax, wage and social debts +€7,136
up €7,136 (+23.0%), from €31,049 to €38,185
- Gross operating margin -€23,300
down €23,300 (-23.7%), from €98,222 to €74,922
- Taxes -€4,587
down €4,587 (-26.1%), from €17,548 to €12,961
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 | €156,291 | €197,940 | +€41,650 | +26.6% |
| Fixed assets | 21/28 | €49,473 | €39,895 | -€9,577 | -19.4% |
| Tangible fixed assets | 22/27 | €49,473 | €39,895 | -€9,577 | -19.4% |
| Furniture and vehicles | 24 | €49,473 | €36,950 | -€12,523 | -25.3% |
| Other tangible fixed assets | 26 | - | €2,945 | +€2,945 | |
| Current assets | 29/58 | €106,818 | €158,045 | +€51,227 | +48.0% |
| Amounts receivable within one year | 40/41 | €53,054 | €130,047 | +€76,993 | +145.1% |
| Trade receivables | 40 | €435 | €12,637 | +€12,202 | +2802.5% |
| Other amounts receivable | 41 | €52,619 | €117,410 | +€64,792 | +123.1% |
| Cash at bank and in hand | 54/58 | €53,630 | €27,859 | -€25,772 | -48.1% |
| Deferred charges and accrued income | 490/1 | €134 | €139 | +€5 | +3.9% |
| Total equity and liabilities | 10/49 | €156,291 | €197,940 | +€41,650 | +26.6% |
| Equity | 10/15 | €94,266 | €141,653 | +€47,387 | +50.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,766 | €139,153 | +€47,387 | +51.6% |
| Amounts payable | 17/49 | €62,025 | €56,287 | -€5,738 | -9.3% |
| Amounts payable after more than one year | 17 | €16,130 | €2,351 | -€13,779 | -85.4% |
| Financial debts | 170/4 | €16,130 | €2,351 | -€13,779 | -85.4% |
| Amounts payable within one year | 42/48 | €45,830 | €53,870 | +€8,040 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €13,237 | €13,779 | +€542 | +4.1% |
| Trade debts | 44 | €1,544 | €1,905 | +€361 | +23.4% |
| Suppliers | 440/4 | €1,544 | €1,905 | +€361 | +23.4% |
| Taxes, remuneration and social security | 45 | €31,049 | €38,185 | +€7,136 | +23.0% |
| Taxes | 450/3 | €31,049 | €38,185 | +€7,136 | +23.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,015 | €12,954 | +€939 | +7.8% |
| Other operating charges | 640/8 | €565 | €528 | -€37 | -6.6% |
| Gross operating margin | 9900 | €98,222 | €74,922 | -€23,300 | -23.7% |
| Operating profit (loss) | 9901 | €85,642 | €61,440 | -€24,202 | -28.3% |
| Financial income | 75/76B | €532 | €71 | -€461 | -86.6% |
| Recurring financial income | 75 | €532 | €71 | -€461 | -86.6% |
| Financial charges | 65/66B | €1,610 | €1,163 | -€447 | -27.8% |
| Recurring financial charges | 65 | €1,610 | €1,163 | -€447 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €84,564 | €60,348 | -€24,216 | -28.6% |
| Income taxes | 67/77 | €17,548 | €12,961 | -€4,587 | -26.1% |
| Profit (loss) for the period | 9904 | €67,016 | €47,387 | -€19,628 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,016 | €47,387 | -€19,628 | -29.3% |
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 4 October 2026 via checked.be.