DL Transport & services: 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 Transport & services
Largest movements
- Tangible fixed assets +€13,491
up €13,491 (+26.0%), from €51,800 to €65,291
of which Furniture and vehicles: +€14,541
- Cash -€12,482
down €12,482 (-63.6%), from €19,639 to €7,157
mainly Investment in fixed assets (net) (-€38,384) and Net result for the year (-€13,825)
- Receivables within one year +€1,834
up €1,834 (+34.2%), from €5,369 to €7,203
of which Trade receivables: +€3,160
- Profit (loss) carried forward -€13,825
down €13,825 (-42.6%), from -€32,457 to -€46,282
- Debts after one year +€8,436
up €8,436 (+21.2%), from €39,730 to €48,166
- Other debts +€5,300
up €5,300 (+12.7%), from €41,733 to €47,034
- Current portion of long-term debt +€4,579
up €4,579 (+28.3%), from €16,195 to €20,774
- Trade debts -€1,648
down €1,648 (-34.4%), from €4,794 to €3,145
- Depreciation +€2,847
up €2,847 (+12.9%), from €22,046 to €24,893
- Other operating charges +€2,675
up €2,675 (+182%), from €1,469 to €4,145
- Financial charges +€943
up €943 (+35.8%), from €2,635 to €3,578
- Gross operating margin -€885
down €885 (-4.2%), from €20,853 to €19,967
- Staff costs +€393
new in 2025: €393
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 | €76,809 | €79,651 | +€2,842 | +3.7% |
| Fixed assets | 21/28 | €51,800 | €65,291 | +€13,491 | +26.0% |
| Tangible fixed assets | 22/27 | €51,800 | €65,291 | +€13,491 | +26.0% |
| Plant, machinery and equipment | 23 | €1,706 | €1,374 | -€332 | -19.5% |
| Furniture and vehicles | 24 | €47,576 | €62,117 | +€14,541 | +30.6% |
| Other tangible fixed assets | 26 | €2,518 | €1,800 | -€718 | -28.5% |
| Current assets | 29/58 | €25,008 | €14,360 | -€10,648 | -42.6% |
| Amounts receivable within one year | 40/41 | €5,369 | €7,203 | +€1,834 | +34.2% |
| Trade receivables | 40 | €3,161 | €6,321 | +€3,160 | +100.0% |
| Other amounts receivable | 41 | €2,208 | €882 | -€1,327 | -60.1% |
| Cash at bank and in hand | 54/58 | €19,639 | €7,157 | -€12,482 | -63.6% |
| Total equity and liabilities | 10/49 | €76,809 | €79,651 | +€2,842 | +3.7% |
| Equity | 10/15 | -€25,943 | -€39,768 | -€13,825 | -53.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €314 | €314 | = | 0.0% |
| Non-distributable reserves | 130/1 | €314 | €314 | = | 0.0% |
| Reserves not available under the articles | 1311 | €314 | €314 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,457 | -€46,282 | -€13,825 | -42.6% |
| Amounts payable | 17/49 | €102,751 | €119,419 | +€16,667 | +16.2% |
| Amounts payable after more than one year | 17 | €39,730 | €48,166 | +€8,436 | +21.2% |
| Financial debts | 170/4 | €39,730 | €48,166 | +€8,436 | +21.2% |
| Amounts payable within one year | 42/48 | €63,022 | €71,253 | +€8,231 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €16,195 | €20,774 | +€4,579 | +28.3% |
| Trade debts | 44 | €4,794 | €3,145 | -€1,648 | -34.4% |
| Suppliers | 440/4 | €4,794 | €3,145 | -€1,648 | -34.4% |
| Taxes, remuneration and social security | 45 | €300 | €300 | = | 0.0% |
| Taxes | 450/3 | €300 | €300 | = | 0.0% |
| Other amounts payable | 47/48 | €41,733 | €47,034 | +€5,300 | +12.7% |
| Non-recurring operating income | 76A | €591 | €5,000 | +€4,409 | +745% |
| Remuneration, social security and pensions | 62 | - | €393 | +€393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,046 | €24,893 | +€2,847 | +12.9% |
| Other operating charges | 640/8 | €1,469 | €4,145 | +€2,675 | +182% |
| Non-recurring operating charges | 66A | €1,456 | €397 | -€1,060 | -72.8% |
| Gross operating margin | 9900 | €20,853 | €19,967 | -€885 | -4.2% |
| Operating profit (loss) | 9901 | -€4,119 | -€9,860 | -€5,742 | -139% |
| Financial income | 75/76B | €1 | €6 | +€5 | +399% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +399% |
| Financial charges | 65/66B | €2,635 | €3,578 | +€943 | +35.8% |
| Recurring financial charges | 65 | €2,635 | €3,578 | +€943 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,752 | -€13,432 | -€6,680 | -98.9% |
| Income taxes | 67/77 | €250 | €393 | +€143 | +57.3% |
| Profit (loss) for the period | 9904 | -€7,002 | -€13,825 | -€6,823 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,002 | -€13,825 | -€6,823 | -97.4% |
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 30 October 2026 via checked.be.