DLK: 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.
DLK
Largest movements
- Tangible fixed assets -€14,020
down €14,020 (-20.9%), from €67,089 to €53,069
of which Furniture and vehicles: -€15,264
- Receivables within one year -€4,367
down €4,367 (-100.0%), from €4,367 to €0
- Cash -€1,923
down €1,923 (-34.2%), from €5,620 to €3,697
mainly Net result for the year (-€54,639) and Other debts (-€11,805)
- Deferred charges and accrued income +€1,106
new in 2024: €1,106
- Profit (loss) carried forward -€54,639
down €54,639 (-116.0%), from -€47,088 to -€101,727
- Trade debts +€38,701
up €38,701 (+59.2%), from €65,323 to €104,023
- Other debts -€11,805
down €11,805 (-22.4%), from €52,765 to €40,960
- Tax, wage and social debts +€8,539
up €8,539 (+209.5%), from €4,076 to €12,616
of which Taxes: +€4,887
- Depreciation +€5,248
up €5,248 (+48.9%), from €10,722 to €15,970
- Staff costs +€1,865
up €1,865 (+8.0%), from €23,408 to €25,273
- Gross operating margin -€417
down €417 (-3.4%), from -€12,184 to -€12,601
- Taxes +€220
up €220 (+67.8%), from €325 to €545
- Other operating charges -€187
down €187 (-42.3%), from €442 to €255
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.
Cash bridge derived
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 | €77,075 | €57,872 | -€19,204 | -24.9% |
| Fixed assets | 21/28 | €67,089 | €53,069 | -€14,020 | -20.9% |
| Tangible fixed assets | 22/27 | €67,089 | €53,069 | -€14,020 | -20.9% |
| Plant, machinery and equipment | 23 | - | €1,424 | +€1,424 | |
| Furniture and vehicles | 24 | €66,357 | €51,093 | -€15,264 | -23.0% |
| Other tangible fixed assets | 26 | €731 | €551 | -€180 | -24.6% |
| Current assets | 29/58 | €9,987 | €4,803 | -€5,184 | -51.9% |
| Amounts receivable within one year | 40/41 | €4,367 | €0 | -€4,367 | -100.0% |
| Other amounts receivable | 41 | €4,367 | €0 | -€4,367 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,620 | €3,697 | -€1,923 | -34.2% |
| Deferred charges and accrued income | 490/1 | - | €1,106 | +€1,106 | |
| Total equity and liabilities | 10/49 | €77,075 | €57,872 | -€19,204 | -24.9% |
| Equity | 10/15 | -€45,088 | -€99,727 | -€54,639 | -121.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,088 | -€101,727 | -€54,639 | -116.0% |
| Amounts payable | 17/49 | €122,164 | €157,599 | +€35,435 | +29.0% |
| Amounts payable within one year | 42/48 | €122,164 | €157,599 | +€35,435 | +29.0% |
| Trade debts | 44 | €65,323 | €104,023 | +€38,701 | +59.2% |
| Suppliers | 440/4 | €65,323 | €104,023 | +€38,701 | +59.2% |
| Taxes, remuneration and social security | 45 | €4,076 | €12,616 | +€8,539 | +209.5% |
| Taxes | 450/3 | €1,023 | €5,910 | +€4,887 | +477.6% |
| Remuneration and social security | 454/9 | €3,053 | €6,706 | +€3,652 | +119.6% |
| Other amounts payable | 47/48 | €52,765 | €40,960 | -€11,805 | -22.4% |
| Remuneration, social security and pensions | 62 | €23,408 | €25,273 | +€1,865 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,722 | €15,970 | +€5,248 | +48.9% |
| Other operating charges | 640/8 | €442 | €255 | -€187 | -42.3% |
| Gross operating margin | 9900 | -€12,184 | -€12,601 | -€417 | -3.4% |
| Operating profit (loss) | 9901 | -€46,756 | -€54,100 | -€7,344 | -15.7% |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | €7 | €93 | +€86 | +1212.0% |
| Recurring financial charges | 65 | €7 | €93 | +€86 | +1212.0% |
| Profit (loss) for the period before taxes | 9903 | -€46,763 | -€54,094 | -€7,330 | -15.7% |
| Income taxes | 67/77 | €325 | €545 | +€220 | +67.8% |
| Profit (loss) for the period | 9904 | -€47,088 | -€54,639 | -€7,551 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,088 | -€54,639 | -€7,551 | -16.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.