DLB Horeca: 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.
DLB Horeca
Largest movements
- Cash -€6,765
down €6,765 (-26.3%), from €25,762 to €18,996
mainly Tax, wage and social debts (-€9,703) and Receivables within one year (-€4,359)
- Receivables within one year +€4,359
up €4,359 (+66.2%), from €6,584 to €10,943
of which Trade receivables: +€3,802
- Tangible fixed assets -€2,420
down €2,420 (-52.2%), from €4,638 to €2,218
- Intangible fixed assets -€2,400
down €2,400 (-33.3%), from €7,200 to €4,800
- Tax, wage and social debts -€9,703
down €9,703 (-44.3%), from €21,915 to €12,212
of which Remuneration and social security: -€6,216
- Profit (loss) carried forward +€1,434
up €1,434 (+74.9%), from €1,915 to €3,349
- Trade debts +€684
up €684 (+4.4%), from €15,712 to €16,396
- Staff costs +€12,184
up €12,184 (+14.9%), from €81,504 to €93,688
- Purchases and services +€9,840
up €9,840 (+9.4%), from €104,878 to €114,719
- Turnover +€5,097
up €5,097 (+2.4%), from €211,729 to €216,826
- Gross operating margin -€4,743
down €4,743 (-4.4%), from €106,851 to €102,108
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 | €44,542 | €36,957 | -€7,585 | -17.0% |
| Formation expenses | 20 | €358 | - | -€358 | |
| Fixed assets | 21/28 | €11,838 | €7,018 | -€4,820 | -40.7% |
| Intangible fixed assets | 21 | €7,200 | €4,800 | -€2,400 | -33.3% |
| Tangible fixed assets | 22/27 | €4,638 | €2,218 | -€2,420 | -52.2% |
| Furniture and vehicles | 24 | €4,638 | €2,218 | -€2,420 | -52.2% |
| Current assets | 29/58 | €32,346 | €29,939 | -€2,407 | -7.4% |
| Amounts receivable within one year | 40/41 | €6,584 | €10,943 | +€4,359 | +66.2% |
| Trade receivables | 40 | €5,648 | €9,450 | +€3,802 | +67.3% |
| Other amounts receivable | 41 | €936 | €1,493 | +€557 | +59.5% |
| Cash at bank and in hand | 54/58 | €25,762 | €18,996 | -€6,765 | -26.3% |
| Total equity and liabilities | 10/49 | €44,542 | €36,957 | -€7,585 | -17.0% |
| Equity | 10/15 | €6,915 | €8,349 | +€1,434 | +20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,915 | €3,349 | +€1,434 | +74.9% |
| Amounts payable | 17/49 | €37,627 | €28,608 | -€9,019 | -24.0% |
| Amounts payable within one year | 42/48 | €37,627 | €28,608 | -€9,019 | -24.0% |
| Trade debts | 44 | €15,712 | €16,396 | +€684 | +4.4% |
| Suppliers | 440/4 | €15,712 | €16,396 | +€684 | +4.4% |
| Taxes, remuneration and social security | 45 | €21,915 | €12,212 | -€9,703 | -44.3% |
| Taxes | 450/3 | €5,146 | €1,659 | -€3,487 | -67.8% |
| Remuneration and social security | 454/9 | €16,769 | €10,553 | -€6,216 | -37.1% |
| Turnover | 70 | €211,729 | €216,826 | +€5,097 | +2.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,878 | €114,719 | +€9,840 | +9.4% |
| Remuneration, social security and pensions | 62 | €81,504 | €93,688 | +€12,184 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,178 | €5,178 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,569 | €988 | -€581 | -37.1% |
| Gross operating margin | 9900 | €106,851 | €102,108 | -€4,743 | -4.4% |
| Operating profit (loss) | 9901 | €18,600 | €2,254 | -€16,346 | -87.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €191 | €437 | +€246 | +128.7% |
| Recurring financial charges | 65 | €191 | €437 | +€246 | +128.7% |
| Profit (loss) for the period before taxes | 9903 | €18,409 | €1,817 | -€16,592 | -90.1% |
| Income taxes | 67/77 | - | €383 | +€383 | |
| Profit (loss) for the period | 9904 | €18,409 | €1,434 | -€16,975 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,409 | €1,434 | -€16,975 | -92.2% |
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.