DL Spirits: what changed
DL Spirits
Largest movements
- Receivables within one year +€15,743
up €15,743 (+4.1%), from €388,397 to €404,140
of which Other amounts receivable: +€44,511
- Stocks and contracts -€5,468
down €5,468 (-12.9%), from €42,235 to €36,767
- Profit (loss) carried forward -€57,857
down €57,857 (-11.0%), from -€526,882 to -€584,739
- Other debts +€43,069
up €43,069 (+4.7%), from €925,640 to €968,709
- Tax, wage and social debts +€19,887
new in 2025: €19,887
- Trade debts +€4,930
up €4,930 (+18.5%), from €26,711 to €31,642
- Turnover -€73,071
down €73,071 (-33.5%), from €217,939 to €144,868
- Purchases and services -€53,275
down €53,275 (-24.2%), from €220,537 to €167,262
- Gross operating margin -€18,733
down €18,733, from €1,189 to -€17,544
- Financial income +€6,314
up €6,314 (+64.3%), from €9,822 to €16,135
- Financial charges +€5,159
up €5,159 (+10.2%), from €50,762 to €55,920
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €433,669 | €443,698 | +€10,029 | +2.3% |
| Current assets | 29/58 | €433,669 | €443,698 | +€10,029 | +2.3% |
| Stocks and contracts in progress | 3 | €42,235 | €36,767 | -€5,468 | -12.9% |
| Stocks | 30/36 | €42,235 | €36,767 | -€5,468 | -12.9% |
| Amounts receivable within one year | 40/41 | €388,397 | €404,140 | +€15,743 | +4.1% |
| Trade receivables | 40 | €95,263 | €66,495 | -€28,768 | -30.2% |
| Other amounts receivable | 41 | €293,134 | €337,645 | +€44,511 | +15.2% |
| Cash at bank and in hand | 54/58 | €2,872 | €2,626 | -€246 | -8.6% |
| Deferred charges and accrued income | 490/1 | €165 | €165 | = | 0.0% |
| Total equity and liabilities | 10/49 | €433,669 | €443,698 | +€10,029 | +2.3% |
| Equity | 10/15 | -€520,682 | -€578,539 | -€57,857 | -11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€526,882 | -€584,739 | -€57,857 | -11.0% |
| Amounts payable | 17/49 | €954,351 | €1,022,237 | +€67,886 | +7.1% |
| Amounts payable within one year | 42/48 | €952,351 | €1,020,237 | +€67,886 | +7.1% |
| Trade debts | 44 | €26,711 | €31,642 | +€4,930 | +18.5% |
| Suppliers | 440/4 | €26,711 | €31,642 | +€4,930 | +18.5% |
| Taxes, remuneration and social security | 45 | - | €19,887 | +€19,887 | |
| Taxes | 450/3 | - | €19,887 | +€19,887 | |
| Other amounts payable | 47/48 | €925,640 | €968,709 | +€43,069 | +4.7% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Turnover | 70 | €217,939 | €144,868 | -€73,071 | -33.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €220,537 | €167,262 | -€53,275 | -24.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €881 | - | -€881 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €1,189 | -€17,544 | -€18,733 | |
| Operating profit (loss) | 9901 | -€206 | -€18,072 | -€17,866 | -8,680% |
| Financial income | 75/76B | €9,822 | €16,135 | +€6,314 | +64.3% |
| Recurring financial income | 75 | €9,822 | €16,135 | +€6,314 | +64.3% |
| Financial charges | 65/66B | €50,762 | €55,920 | +€5,159 | +10.2% |
| Recurring financial charges | 65 | €50,762 | €55,920 | +€5,159 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€41,146 | -€57,857 | -€16,711 | -40.6% |
| Profit (loss) for the period | 9904 | -€41,146 | -€57,857 | -€16,711 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,146 | -€57,857 | -€16,711 | -40.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.