DLG Engineering: 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.
DLG Engineering
Largest movements
- Cash +€43,178
up €43,178 (+88.0%), from €49,078 to €92,255
mainly Net result for the year (+€63,217) and Depreciation (+€45,933)
- Tangible fixed assets -€38,269
down €38,269 (-8.7%), from €439,309 to €401,040
- Receivables within one year +€27,343
up €27,343 (+28.5%), from €95,908 to €123,251
of which Trade receivables: +€32,343
- Reserves +€63,217
up €63,217 (+55.3%), from €114,263 to €177,480
of which Tax-exempt reserves: +€42,100
- Debts after one year -€40,989
down €40,989 (-11.4%), from €360,433 to €319,444
- Other debts +€9,823
up €9,823 (+458.5%), from €2,142 to €11,966
- Gross operating margin +€39,400
up €39,400 (+39.5%), from €99,794 to €139,194
- Taxes +€19,116
up €19,116 (+443.4%), from €4,312 to €23,428
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 | €585,360 | €617,380 | +€32,020 | +5.5% |
| Fixed assets | 21/28 | €439,309 | €401,040 | -€38,269 | -8.7% |
| Tangible fixed assets | 22/27 | €439,309 | €401,040 | -€38,269 | -8.7% |
| Land and buildings | 22 | €316,279 | €304,824 | -€11,455 | -3.6% |
| Plant, machinery and equipment | 23 | €36,610 | €21,962 | -€14,648 | -40.0% |
| Furniture and vehicles | 24 | €11,096 | €6,585 | -€4,511 | -40.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €75,324 | €67,669 | -€7,654 | -10.2% |
| Current assets | 29/58 | €146,050 | €216,339 | +€70,289 | +48.1% |
| Amounts receivable within one year | 40/41 | €95,908 | €123,251 | +€27,343 | +28.5% |
| Trade receivables | 40 | €90,908 | €123,251 | +€32,343 | +35.6% |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €49,078 | €92,255 | +€43,178 | +88.0% |
| Deferred charges and accrued income | 490/1 | €1,065 | €833 | -€231 | -21.7% |
| Total equity and liabilities | 10/49 | €585,360 | €617,380 | +€32,020 | +5.5% |
| Equity | 10/15 | €147,827 | €211,044 | +€63,217 | +42.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €114,263 | €177,480 | +€63,217 | +55.3% |
| Tax-exempt reserves | 132 | - | €42,100 | +€42,100 | |
| Distributable reserves | 133 | €114,263 | €135,380 | +€21,117 | +18.5% |
| Profit (loss) carried forward | 14 | €32,564 | €32,564 | = | 0.0% |
| Amounts payable | 17/49 | €437,532 | €406,335 | -€31,197 | -7.1% |
| Amounts payable after more than one year | 17 | €360,433 | €319,444 | -€40,989 | -11.4% |
| Financial debts | 170/4 | €360,433 | €319,444 | -€40,989 | -11.4% |
| Amounts payable within one year | 42/48 | €75,634 | €85,801 | +€10,167 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €27,759 | €28,139 | +€380 | +1.4% |
| Trade debts | 44 | €36,230 | €35,166 | -€1,065 | -2.9% |
| Suppliers | 440/4 | €36,230 | €35,166 | -€1,065 | -2.9% |
| Taxes, remuneration and social security | 45 | €9,503 | €10,531 | +€1,028 | +10.8% |
| Taxes | 450/3 | €9,503 | €10,531 | +€1,028 | +10.8% |
| Other amounts payable | 47/48 | €2,142 | €11,966 | +€9,823 | +458.5% |
| Accrued charges and deferred income | 492/3 | €1,464 | €1,089 | -€375 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,978 | €45,933 | +€955 | +2.1% |
| Other operating charges | 640/8 | €841 | €882 | +€40 | +4.8% |
| Gross operating margin | 9900 | €99,794 | €139,194 | +€39,400 | +39.5% |
| Operating profit (loss) | 9901 | €53,974 | €92,379 | +€38,405 | +71.2% |
| Financial income | 75/76B | €18 | €2 | -€16 | -90.4% |
| Recurring financial income | 75 | €18 | €2 | -€16 | -90.4% |
| Financial charges | 65/66B | €6,564 | €5,736 | -€828 | -12.6% |
| Recurring financial charges | 65 | €6,564 | €5,736 | -€828 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €47,428 | €86,645 | +€39,217 | +82.7% |
| Income taxes | 67/77 | €4,312 | €23,428 | +€19,116 | +443.4% |
| Profit (loss) for the period | 9904 | €43,116 | €63,217 | +€20,101 | +46.6% |
| Transfer to tax-exempt reserves | 689 | - | €42,100 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,116 | €21,117 | -€21,999 | -51.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.