DLB Motors: 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.
DLB Motors
Largest movements
- Receivables within one year +€237,811
up €237,811 (+872%), from €27,267 to €265,078
of which Trade receivables: +€242,322
- Stocks and contracts +€33,917
up €33,917, from €0 to €33,917
- Cash -€17,446
down €17,446 (-38.4%), from €45,382 to €27,935
mainly Receivables within one year (-€237,811) and Stocks and contracts (-€33,917)
- Deferred charges and accrued income +€12,443
up €12,443 (+1,802%), from €691 to €13,133
- Tangible fixed assets -€5,660
down €5,660 (-46.8%), from €12,084 to €6,424
of which Furniture and vehicles: -€5,660
- Advances received +€148,755
new in 2025: €148,755
- Trade debts +€101,397
up €101,397 (+176%), from €57,456 to €158,853
- Tax, wage and social debts +€17,932
up €17,932 (+102%), from €17,501 to €35,433
of which Taxes: +€16,432
- Current portion of long-term debt -€5,893
down €5,893 (-74.5%), from €7,907 to €2,014
- Depreciation -€11,362
down €11,362 (-63.2%), from €17,988 to €6,626
- Gross operating margin +€2,107
up €2,107 (+17.9%), from €11,787 to €13,893
- Staff costs -€1,800
no longer reported in 2025 (was €1,800)
- Financial charges -€1,148
down €1,148 (-22.7%), from €5,065 to €3,917
- Taxes +€420
up €420 (+82.5%), from €509 to €928
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 | €85,423 | €346,488 | +€261,065 | +306% |
| Fixed assets | 21/28 | €12,084 | €6,424 | -€5,660 | -46.8% |
| Tangible fixed assets | 22/27 | €12,084 | €6,424 | -€5,660 | -46.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €12,084 | €6,424 | -€5,660 | -46.8% |
| Current assets | 29/58 | €73,339 | €340,064 | +€266,725 | +364% |
| Stocks and contracts in progress | 3 | €0 | €33,917 | +€33,917 | |
| Stocks | 30/36 | €0 | €33,917 | +€33,917 | |
| Amounts receivable within one year | 40/41 | €27,267 | €265,078 | +€237,811 | +872% |
| Trade receivables | 40 | €21,528 | €263,850 | +€242,322 | +1,126% |
| Other amounts receivable | 41 | €5,739 | €1,228 | -€4,511 | -78.6% |
| Cash at bank and in hand | 54/58 | €45,382 | €27,935 | -€17,446 | -38.4% |
| Deferred charges and accrued income | 490/1 | €691 | €13,133 | +€12,443 | +1,802% |
| Total equity and liabilities | 10/49 | €85,423 | €346,488 | +€261,065 | +306% |
| Equity | 10/15 | -€24,785 | -€24,542 | +€243 | +1.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,285 | -€25,042 | +€243 | +1.0% |
| Amounts payable | 17/49 | €110,208 | €371,030 | +€260,822 | +237% |
| Amounts payable after more than one year | 17 | €2,014 | €0 | -€2,014 | -100% |
| Financial debts | 170/4 | €2,014 | €0 | -€2,014 | -100% |
| Amounts payable within one year | 42/48 | €108,194 | €371,030 | +€262,836 | +243% |
| Current portion of amounts payable after more than one year | 42 | €7,907 | €2,014 | -€5,893 | -74.5% |
| Financial debts | 43 | €25,331 | €25,976 | +€645 | +2.5% |
| Credit institutions | 430/8 | €25,331 | €25,976 | +€645 | +2.5% |
| Trade debts | 44 | €57,456 | €158,853 | +€101,397 | +176% |
| Suppliers | 440/4 | €57,456 | €158,853 | +€101,397 | +176% |
| Advances received on contracts in progress | 46 | - | €148,755 | +€148,755 | |
| Taxes, remuneration and social security | 45 | €17,501 | €35,433 | +€17,932 | +102% |
| Taxes | 450/3 | €14,501 | €30,933 | +€16,432 | +113% |
| Remuneration and social security | 454/9 | €3,000 | €4,500 | +€1,500 | +50.0% |
| Non-recurring operating income | 76A | - | €32,912 | +€32,912 | |
| Remuneration, social security and pensions | 62 | €1,800 | - | -€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,988 | €6,626 | -€11,362 | -63.2% |
| Other operating charges | 640/8 | €2,425 | €2,204 | -€221 | -9.1% |
| Gross operating margin | 9900 | €11,787 | €13,893 | +€2,107 | +17.9% |
| Operating profit (loss) | 9901 | -€10,427 | €5,063 | +€15,490 | |
| Financial income | 75/76B | €212 | €25 | -€188 | -88.3% |
| Recurring financial income | 75 | €212 | €25 | -€188 | -88.3% |
| Financial charges | 65/66B | €5,065 | €3,917 | -€1,148 | -22.7% |
| Recurring financial charges | 65 | €5,065 | €3,917 | -€1,148 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,279 | €1,171 | +€16,450 | |
| Income taxes | 67/77 | €509 | €928 | +€420 | +82.5% |
| Profit (loss) for the period | 9904 | -€15,788 | €243 | +€16,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,788 | €243 | +€16,031 |
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 26 October 2026 via checked.be.