DLK Retail: 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 Retail
Largest movements
- Cash +€367,409
up €367,409 (+51.5%), from €713,694 to €1.1m
mainly Depreciation (+€308,850) and Net result for the year (+€258,772)
- Tangible fixed assets -€173,387
down €173,387 (-32.0%), from €541,857 to €368,469
of which Plant, machinery and equipment: -€180,800
- Receivables within one year +€125,560
up €125,560 (+26.4%), from €474,768 to €600,328
of which Other amounts receivable: +€199,956
- Intangible fixed assets -€51,156
down €51,156 (-23.9%), from €214,425 to €163,269
- Stocks and contracts -€44,862
down €44,862 (-4.3%), from €1.1m to €1.0m
- Profit (loss) carried forward +€222,772
up €222,772 (+297%), from €74,884 to €297,656
- Tax, wage and social debts +€74,872
up €74,872 (+18.2%), from €412,434 to €487,305
of which Taxes: +€71,736
- Accrued charges and deferred income -€74,321
down €74,321 (-100.0%), from €74,323 to €2
- Other debts +€36,000
new in 2025: €36,000
- Gross operating margin +€702,737
up €702,737 (+21.0%), from €3.3m to €4.0m
- Staff costs +€261,942
up €261,942 (+8.8%), from €3.0m to €3.2m
- Other operating charges +€101,436
up €101,436 (+5,116%), from €1,983 to €103,419
- Depreciation +€88,989
up €88,989 (+40.5%), from €219,861 to €308,850
- Taxes +€70,208
up €70,208 (+263%), from €26,726 to €96,934
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 | €2,998,890 | €3,228,016 | +€229,126 | +7.6% |
| Fixed assets | 21/28 | €756,282 | €531,739 | -€224,543 | -29.7% |
| Intangible fixed assets | 21 | €214,425 | €163,269 | -€51,156 | -23.9% |
| Tangible fixed assets | 22/27 | €541,857 | €368,469 | -€173,387 | -32.0% |
| Plant, machinery and equipment | 23 | €541,857 | €361,057 | -€180,800 | -33.4% |
| Furniture and vehicles | 24 | - | €7,413 | +€7,413 | |
| Current assets | 29/58 | €2,242,608 | €2,696,277 | +€453,669 | +20.2% |
| Stocks and contracts in progress | 3 | €1,050,188 | €1,005,326 | -€44,862 | -4.3% |
| Stocks | 30/36 | €1,050,188 | €1,005,326 | -€44,862 | -4.3% |
| Amounts receivable within one year | 40/41 | €474,768 | €600,328 | +€125,560 | +26.4% |
| Trade receivables | 40 | €474,768 | €400,372 | -€74,396 | -15.7% |
| Other amounts receivable | 41 | - | €199,956 | +€199,956 | |
| Cash at bank and in hand | 54/58 | €713,694 | €1,081,103 | +€367,409 | +51.5% |
| Deferred charges and accrued income | 490/1 | €3,959 | €9,521 | +€5,562 | +141% |
| Total equity and liabilities | 10/49 | €2,998,890 | €3,228,016 | +€229,126 | +7.6% |
| Equity | 10/15 | €324,884 | €547,656 | +€222,772 | +68.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,884 | €297,656 | +€222,772 | +297% |
| Amounts payable | 17/49 | €2,674,006 | €2,680,360 | +€6,354 | +0.2% |
| Amounts payable within one year | 42/48 | €2,599,683 | €2,680,358 | +€80,675 | +3.1% |
| Trade debts | 44 | €2,187,249 | €2,157,053 | -€30,196 | -1.4% |
| Suppliers | 440/4 | €2,187,249 | €2,157,053 | -€30,196 | -1.4% |
| Taxes, remuneration and social security | 45 | €412,434 | €487,305 | +€74,872 | +18.2% |
| Taxes | 450/3 | €22,309 | €94,044 | +€71,736 | +322% |
| Remuneration and social security | 454/9 | €390,125 | €393,261 | +€3,136 | +0.8% |
| Other amounts payable | 47/48 | - | €36,000 | +€36,000 | |
| Accrued charges and deferred income | 492/3 | €74,323 | €2 | -€74,321 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,986,069 | €3,248,010 | +€261,942 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219,861 | €308,850 | +€88,989 | +40.5% |
| Other operating charges | 640/8 | €1,983 | €103,419 | +€101,436 | +5,116% |
| Gross operating margin | 9900 | €3,339,591 | €4,042,328 | +€702,737 | +21.0% |
| Operating profit (loss) | 9901 | €131,679 | €382,049 | +€250,370 | +190% |
| Financial income | 75/76B | €43 | €7,704 | +€7,661 | +17,874% |
| Recurring financial income | 75 | €43 | €7,704 | +€7,661 | +17,874% |
| Financial charges | 65/66B | €30,111 | €34,047 | +€3,936 | +13.1% |
| Recurring financial charges | 65 | €30,111 | €34,047 | +€3,936 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €101,610 | €355,705 | +€254,095 | +250% |
| Income taxes | 67/77 | €26,726 | €96,934 | +€70,208 | +263% |
| Profit (loss) for the period | 9904 | €74,884 | €258,772 | +€183,888 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €74,884 | €258,772 | +€183,888 | +246% |
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 27 October 2026 via checked.be.