DLM: 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.
DLM
Largest movements
- Cash +€78,184
up €78,184 (+18163.8%), from €430 to €78,615
mainly Other debts (+€116,272) and Depreciation (+€58,148)
- Tangible fixed assets +€46,852
up €46,852 (+4.5%), from €1.1m to €1.1m
- Receivables within one year -€35,756
down €35,756 (-100.0%), from €35,760 to €5
of which Trade receivables: -€35,000
- Other debts +€116,272
up €116,272 (+15.6%), from €744,000 to €860,272
- Profit (loss) carried forward -€32,261
down €32,261 (-20.9%), from -€154,492 to -€186,753
- Depreciation -€73,102
down €73,102 (-55.7%), from €131,250 to €58,148
- Gross operating margin +€51,299
up €51,299, from -€5,648 to €45,651
- Other operating charges +€3,360
up €3,360 (+20.6%), from €16,333 to €19,692
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 | €1,086,191 | €1,179,096 | +€92,906 | +8.6% |
| Fixed assets | 21/28 | €1,050,000 | €1,096,852 | +€46,852 | +4.5% |
| Tangible fixed assets | 22/27 | €1,050,000 | €1,096,852 | +€46,852 | +4.5% |
| Land and buildings | 22 | €1,050,000 | €1,096,852 | +€46,852 | +4.5% |
| Current assets | 29/58 | €36,191 | €82,244 | +€46,054 | +127.3% |
| Amounts receivable within one year | 40/41 | €35,760 | €5 | -€35,756 | -100.0% |
| Trade receivables | 40 | €35,000 | €0 | -€35,000 | -100.0% |
| Other amounts receivable | 41 | €760 | €5 | -€756 | -99.4% |
| Cash at bank and in hand | 54/58 | €430 | €78,615 | +€78,184 | +18163.8% |
| Deferred charges and accrued income | 490/1 | - | €3,625 | +€3,625 | |
| Total equity and liabilities | 10/49 | €1,086,191 | €1,179,096 | +€92,906 | +8.6% |
| Equity | 10/15 | €327,008 | €294,747 | -€32,261 | -9.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €461,500 | €461,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | €442,900 | €442,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,492 | -€186,753 | -€32,261 | -20.9% |
| Amounts payable | 17/49 | €759,183 | €884,349 | +€125,166 | +16.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €759,183 | €884,349 | +€125,166 | +16.5% |
| Trade debts | 44 | €15,183 | €18,803 | +€3,620 | +23.8% |
| Suppliers | 440/4 | €15,183 | €18,803 | +€3,620 | +23.8% |
| Taxes, remuneration and social security | 45 | - | €5,274 | +€5,274 | |
| Taxes | 450/3 | - | €5,274 | +€5,274 | |
| Other amounts payable | 47/48 | €744,000 | €860,272 | +€116,272 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,250 | €58,148 | -€73,102 | -55.7% |
| Other operating charges | 640/8 | €16,333 | €19,692 | +€3,360 | +20.6% |
| Gross operating margin | 9900 | -€5,648 | €45,651 | +€51,299 | |
| Operating profit (loss) | 9901 | -€153,231 | -€32,189 | +€121,042 | +79.0% |
| Financial charges | 65/66B | €67 | €72 | +€4 | +6.1% |
| Recurring financial charges | 65 | €67 | €72 | +€4 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€153,298 | -€32,261 | +€121,038 | +79.0% |
| Profit (loss) for the period | 9904 | -€153,298 | -€32,261 | +€121,038 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€153,298 | -€32,261 | +€121,038 | +79.0% |
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 28 September 2026 via checked.be.