DLA COMPANY: what changed
DLA COMPANY
Largest movements
- Receivables within one year -€27,818
down €27,818 (-20.2%), from €137,708 to €109,890
of which Trade receivables: -€80,816
- Cash -€24,433
down €24,433 (-46.4%), from €52,651 to €28,219
mainly Contributions, distributions and other (-€242,456) and Tax, wage and social debts (-€13,866)
- Tangible fixed assets +€4,798
up €4,798 (+81.8%), from €5,864 to €10,662
- Profit (loss) carried forward -€139,264
down €139,264 (-100%), from €139,264 to €0
- Other debts +€107,136
up €107,136 (+1,214%), from €8,827 to €115,963
- Tax, wage and social debts -€13,866
down €13,866 (-30.1%), from €46,109 to €32,243
- Gross operating margin -€43,471
down €43,471 (-23.7%), from €183,752 to €140,281
- Taxes -€5,721
down €5,721 (-13.5%), from €42,525 to €36,804
- Financial income +€4,031
up €4,031 (+11,487%), from €35 to €4,066
- Other operating charges +€1,983
up €1,983 (+582%), from €341 to €2,324
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 | €198,967 | €151,591 | -€47,376 | -23.8% |
| Fixed assets | 21/28 | €5,864 | €10,662 | +€4,798 | +81.8% |
| Tangible fixed assets | 22/27 | €5,864 | €10,662 | +€4,798 | +81.8% |
| Furniture and vehicles | 24 | €5,864 | €10,662 | +€4,798 | +81.8% |
| Current assets | 29/58 | €193,103 | €140,929 | -€52,174 | -27.0% |
| Amounts receivable within one year | 40/41 | €137,708 | €109,890 | -€27,818 | -20.2% |
| Trade receivables | 40 | €107,436 | €26,620 | -€80,816 | -75.2% |
| Other amounts receivable | 41 | €30,272 | €83,270 | +€52,999 | +175% |
| Cash at bank and in hand | 54/58 | €52,651 | €28,219 | -€24,433 | -46.4% |
| Deferred charges and accrued income | 490/1 | €2,743 | €2,820 | +€77 | +2.8% |
| Total equity and liabilities | 10/49 | €198,967 | €151,591 | -€47,376 | -23.8% |
| Equity | 10/15 | €141,264 | €2,000 | -€139,264 | -98.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,264 | €0 | -€139,264 | -100% |
| Amounts payable | 17/49 | €57,703 | €149,591 | +€91,888 | +159% |
| Amounts payable within one year | 42/48 | €57,703 | €149,591 | +€91,888 | +159% |
| Trade debts | 44 | €2,767 | €1,385 | -€1,382 | -50.0% |
| Suppliers | 440/4 | €2,767 | €1,385 | -€1,382 | -50.0% |
| Taxes, remuneration and social security | 45 | €46,109 | €32,243 | -€13,866 | -30.1% |
| Taxes | 450/3 | €46,109 | €32,243 | -€13,866 | -30.1% |
| Other amounts payable | 47/48 | €8,827 | €115,963 | +€107,136 | +1,214% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,274 | €1,602 | +€328 | +25.7% |
| Other operating charges | 640/8 | €341 | €2,324 | +€1,983 | +582% |
| Gross operating margin | 9900 | €183,752 | €140,281 | -€43,471 | -23.7% |
| Operating profit (loss) | 9901 | €182,137 | €136,355 | -€45,782 | -25.1% |
| Financial income | 75/76B | €35 | €4,066 | +€4,031 | +11,487% |
| Recurring financial income | 75 | €35 | €4,066 | +€4,031 | +11,487% |
| Financial charges | 65/66B | €432 | €425 | -€8 | -1.8% |
| Recurring financial charges | 65 | €432 | €425 | -€8 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €181,740 | €139,997 | -€41,743 | -23.0% |
| Income taxes | 67/77 | €42,525 | €36,804 | -€5,721 | -13.5% |
| Profit (loss) for the period | 9904 | €139,214 | €103,192 | -€36,022 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €139,214 | €103,192 | -€36,022 | -25.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.