DLK & Co: 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.
DLK & Co
Largest movements
- Tangible fixed assets -€193,317
down €193,317 (-21.7%), from €889,257 to €695,940
- Short-term financial debts -€293,000
down €293,000 (-100%), from €293,000 to €0
- Other debts +€110,587
up €110,587 (+22.6%), from €490,023 to €600,610
- Gross operating margin -€17,026
down €17,026 (-56.7%), from €30,031 to €13,006
- Financial charges -€14,430
down €14,430 (-53.5%), from €26,957 to €12,527
- Other operating charges +€670
up €670 (+21.8%), from €3,075 to €3,745
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 | €978,599 | €783,172 | -€195,427 | -20.0% |
| Fixed assets | 21/28 | €889,257 | €695,940 | -€193,317 | -21.7% |
| Tangible fixed assets | 22/27 | €889,257 | €695,940 | -€193,317 | -21.7% |
| Land and buildings | 22 | €889,257 | €695,940 | -€193,317 | -21.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €89,342 | €87,232 | -€2,110 | -2.4% |
| Amounts receivable within one year | 40/41 | €36,398 | €36,493 | +€96 | +0.3% |
| Trade receivables | 40 | €18,865 | €36,000 | +€17,135 | +90.8% |
| Other amounts receivable | 41 | €17,533 | €493 | -€17,040 | -97.2% |
| Cash at bank and in hand | 54/58 | €4,436 | €2,230 | -€2,206 | -49.7% |
| Deferred charges and accrued income | 490/1 | €48,508 | €48,508 | = | 0.0% |
| Total equity and liabilities | 10/49 | €978,599 | €783,172 | -€195,427 | -20.0% |
| Equity | 10/15 | €182,139 | €178,873 | -€3,266 | -1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,859 | €2,859 | = | 0.0% |
| Distributable reserves | 133 | €2,859 | €2,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,080 | €169,814 | -€3,266 | -1.9% |
| Amounts payable | 17/49 | €796,460 | €604,299 | -€192,161 | -24.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €791,613 | €604,299 | -€187,314 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €293,000 | €0 | -€293,000 | -100% |
| Credit institutions | 430/8 | €293,000 | €0 | -€293,000 | -100% |
| Trade debts | 44 | €5,673 | €780 | -€4,892 | -86.2% |
| Suppliers | 440/4 | €5,673 | €780 | -€4,892 | -86.2% |
| Taxes, remuneration and social security | 45 | €2,917 | €2,909 | -€8 | -0.3% |
| Taxes | 450/3 | €2,917 | €2,909 | -€8 | -0.3% |
| Other amounts payable | 47/48 | €490,023 | €600,610 | +€110,587 | +22.6% |
| Accrued charges and deferred income | 492/3 | €4,847 | €0 | -€4,847 | -100% |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Other operating charges | 640/8 | €3,075 | €3,745 | +€670 | +21.8% |
| Gross operating margin | 9900 | €30,031 | €13,006 | -€17,026 | -56.7% |
| Operating profit (loss) | 9901 | €26,957 | €9,261 | -€17,696 | -65.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €26,957 | €12,527 | -€14,430 | -53.5% |
| Recurring financial charges | 65 | €26,957 | €12,527 | -€14,430 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €0 | -€3,266 | -€3,266 | |
| Profit (loss) for the period | 9904 | €0 | -€3,266 | -€3,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | -€3,266 | -€3,266 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.