DL TECHNIK: 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 TECHNIK
Largest movements
- Receivables within one year +€18,202
up €18,202 (+59.7%), from €30,488 to €48,690
of which Trade receivables: +€18,630
- Cash +€12,562
up €12,562 (+55.2%), from €22,743 to €35,306
mainly Other debts (+€78,388) and Depreciation (+€8,142)
- Tangible fixed assets -€7,019
down €7,019 (-44.2%), from €15,874 to €8,855
- Deferred charges and accrued income -€4,710
down €4,710 (-30.2%), from €15,585 to €10,875
- Other debts +€78,388
up €78,388 (+74,655%), from €105 to €78,493
- Trade debts -€26,285
down €26,285 (-56.0%), from €46,911 to €20,627
- Tax, wage and social debts -€16,898
down €16,898 (-45.6%), from €37,083 to €20,184
of which Remuneration and social security: -€16,327
- Debts after one year -€7,004
down €7,004 (-100%), from €7,004 to €0
- Profit (loss) carried forward -€5,780
down €5,780 (-7.6%), from -€75,834 to -€81,614
- Turnover +€57,731
up €57,731 (+17.3%), from €333,597 to €391,328
- Staff costs +€38,341
up €38,341 (+15.7%), from €244,927 to €283,267
- Services and other goods -€9,564
down €9,564 (-8.9%), from €107,959 to €98,395
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 | €85,173 | €103,726 | +€18,553 | +21.8% |
| Fixed assets | 21/28 | €16,357 | €8,855 | -€7,502 | -45.9% |
| Tangible fixed assets | 22/27 | €15,874 | €8,855 | -€7,019 | -44.2% |
| Furniture and vehicles | 24 | €15,874 | €8,855 | -€7,019 | -44.2% |
| Financial fixed assets | 28 | €483 | €0 | -€483 | -100% |
| Other financial fixed assets | 284/8 | €483 | €0 | -€483 | -100% |
| Amounts receivable and cash guarantees | 285/8 | €483 | €0 | -€483 | -100% |
| Current assets | 29/58 | €68,816 | €94,871 | +€26,054 | +37.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €30,488 | €48,690 | +€18,202 | +59.7% |
| Trade receivables | 40 | €29,516 | €48,146 | +€18,630 | +63.1% |
| Other amounts receivable | 41 | €972 | €544 | -€428 | -44.0% |
| Cash at bank and in hand | 54/58 | €22,743 | €35,306 | +€12,562 | +55.2% |
| Deferred charges and accrued income | 490/1 | €15,585 | €10,875 | -€4,710 | -30.2% |
| Total equity and liabilities | 10/49 | €85,173 | €103,726 | +€18,553 | +21.8% |
| Equity | 10/15 | -€42,355 | -€48,134 | -€5,780 | -13.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,480 | €30,480 | = | 0.0% |
| Distributable reserves | 133 | €30,480 | €30,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,834 | -€81,614 | -€5,780 | -7.6% |
| Amounts payable | 17/49 | €127,528 | €151,860 | +€24,332 | +19.1% |
| Amounts payable after more than one year | 17 | €7,004 | €0 | -€7,004 | -100% |
| Financial debts | 170/4 | €7,004 | €0 | -€7,004 | -100% |
| Credit institutions | 173 | €7,004 | €0 | -€7,004 | -100% |
| Amounts payable within one year | 42/48 | €120,524 | €151,860 | +€31,336 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €6,662 | €7,004 | +€342 | +5.1% |
| Financial debts | 43 | €29,251 | €25,000 | -€4,251 | -14.5% |
| Credit institutions | 430/8 | €29,251 | €25,000 | -€4,251 | -14.5% |
| Trade debts | 44 | €46,911 | €20,627 | -€26,285 | -56.0% |
| Suppliers | 440/4 | €46,911 | €20,627 | -€26,285 | -56.0% |
| Advances received on contracts in progress | 46 | €512 | €553 | +€41 | +7.9% |
| Taxes, remuneration and social security | 45 | €37,083 | €20,184 | -€16,898 | -45.6% |
| Taxes | 450/3 | €2,459 | €1,888 | -€571 | -23.2% |
| Remuneration and social security | 454/9 | €34,623 | €18,296 | -€16,327 | -47.2% |
| Other amounts payable | 47/48 | €105 | €78,493 | +€78,388 | +74,655% |
| Operating income | 70/76A | €335,338 | €391,533 | +€56,195 | +16.8% |
| Turnover | 70 | €333,597 | €391,328 | +€57,731 | +17.3% |
| Other operating income | 74 | €1,741 | €205 | -€1,536 | -88.2% |
| Operating charges | 60/66A | €365,742 | €394,227 | +€28,485 | +7.8% |
| Goods for resale, raw materials and consumables | 60 | €0 | €1,490 | +€1,490 | |
| Purchases | 600/8 | €0 | €1,490 | +€1,490 | |
| Services and other goods | 61 | €107,959 | €98,395 | -€9,564 | -8.9% |
| Remuneration, social security and pensions | 62 | €244,927 | €283,267 | +€38,341 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,987 | €8,142 | +€155 | +1.9% |
| Other operating charges | 640/8 | €4,869 | €2,932 | -€1,937 | -39.8% |
| Operating profit (loss) | 9901 | -€30,403 | -€2,694 | +€27,710 | +91.1% |
| Financial income | 75/76B | €17 | €278 | +€261 | +1,524% |
| Recurring financial income | 75 | €17 | €278 | +€261 | +1,524% |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €17 | €278 | +€261 | +1,524% |
| Financial charges | 65/66B | €2,661 | €3,364 | +€703 | +26.4% |
| Recurring financial charges | 65 | €2,661 | €3,364 | +€703 | +26.4% |
| Debt charges | 650 | €1,991 | €2,633 | +€642 | +32.3% |
| Other financial charges | 652/9 | €670 | €731 | +€61 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€33,048 | -€5,780 | +€27,268 | +82.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Taxes | 670/3 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€33,048 | -€5,780 | +€27,268 | +82.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,048 | -€5,780 | +€27,268 | +82.5% |
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 17 October 2026 via checked.be.