DLC SOINS: 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.
DLC SOINS
Largest movements
- Deferred charges and accrued income -€113,427
down €113,427 (-89.1%), from €127,284 to €13,857
- Tangible fixed assets +€7,264
up €7,264 (+1.7%), from €438,178 to €445,442
of which Land and buildings: +€7,354
- Debts after one year -€102,215
down €102,215 (-24.3%), from €420,440 to €318,224
- Other debts -€25,414
down €25,414 (-28.0%), from €90,606 to €65,192
- Reserves +€22,000
up €22,000 (+110%), from €20,000 to €42,000
- Current portion of long-term debt -€13,020
down €13,020 (-41.4%), from €31,456 to €18,435
- Tax, wage and social debts +€8,163
up €8,163 (+140%), from €5,842 to €14,005
- Gross operating margin +€31,259
up €31,259 (+95.6%), from €32,709 to €63,968
- Purchases and services -€18,754
down €18,754 (-22.8%), from €82,174 to €63,420
- Depreciation +€15,414
up €15,414 (+725%), from €2,125 to €17,539
- Turnover +€12,505
up €12,505 (+10.9%), from €114,883 to €127,388
- Financial charges +€11,823
up €11,823 (+549%), from €2,154 to €13,977
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €574,740 | €467,467 | -€107,273 | -18.7% |
| Fixed assets | 21/28 | €438,178 | €445,442 | +€7,264 | +1.7% |
| Tangible fixed assets | 22/27 | €438,178 | €445,442 | +€7,264 | +1.7% |
| Land and buildings | 22 | €434,179 | €441,533 | +€7,354 | +1.7% |
| Furniture and vehicles | 24 | €3,999 | €3,909 | -€90 | -2.2% |
| Current assets | 29/58 | €136,562 | €22,025 | -€114,538 | -83.9% |
| Amounts receivable within one year | 40/41 | €585 | €585 | = | 0.0% |
| Trade receivables | 40 | €585 | €585 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,693 | €7,582 | -€1,111 | -12.8% |
| Deferred charges and accrued income | 490/1 | €127,284 | €13,857 | -€113,427 | -89.1% |
| Total equity and liabilities | 10/49 | €574,740 | €467,467 | -€107,273 | -18.7% |
| Equity | 10/15 | €25,633 | €47,971 | +€22,338 | +87.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €42,000 | +€22,000 | +110% |
| Distributable reserves | 133 | €20,000 | €42,000 | +€22,000 | +110% |
| Profit (loss) carried forward | 14 | €633 | €971 | +€338 | +53.5% |
| Amounts payable | 17/49 | €549,107 | €419,496 | -€129,612 | -23.6% |
| Amounts payable after more than one year | 17 | €420,440 | €318,224 | -€102,215 | -24.3% |
| Financial debts | 170/4 | €420,440 | €318,224 | -€102,215 | -24.3% |
| Amounts payable within one year | 42/48 | €127,918 | €101,271 | -€26,647 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €31,456 | €18,435 | -€13,020 | -41.4% |
| Trade debts | 44 | €15 | €3,639 | +€3,624 | +24,439% |
| Suppliers | 440/4 | €15 | €3,639 | +€3,624 | +24,439% |
| Taxes, remuneration and social security | 45 | €5,842 | €14,005 | +€8,163 | +140% |
| Taxes | 450/3 | €5,842 | €14,005 | +€8,163 | +140% |
| Other amounts payable | 47/48 | €90,606 | €65,192 | -€25,414 | -28.0% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Turnover | 70 | €114,883 | €127,388 | +€12,505 | +10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,174 | €63,420 | -€18,754 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,125 | €17,539 | +€15,414 | +725% |
| Other operating charges | 640/8 | €1,955 | €1,951 | -€5 | -0.2% |
| Gross operating margin | 9900 | €32,709 | €63,968 | +€31,259 | +95.6% |
| Operating profit (loss) | 9901 | €28,628 | €44,478 | +€15,850 | +55.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,154 | €13,977 | +€11,823 | +549% |
| Recurring financial charges | 65 | €2,154 | €13,977 | +€11,823 | +549% |
| Profit (loss) for the period before taxes | 9903 | €26,475 | €30,501 | +€4,027 | +15.2% |
| Income taxes | 67/77 | €5,842 | €8,163 | +€2,321 | +39.7% |
| Profit (loss) for the period | 9904 | €20,633 | €22,338 | +€1,706 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,633 | €22,338 | +€1,706 | +8.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.