DLM: what changed
DLM
Largest movements
- Cash -€17,763
down €17,763 (-70.6%), from €25,146 to €7,383
mainly Receivables within one year (-€7,333) and Net result for the year (-€5,991)
- Receivables within one year +€7,333
up €7,333 (+39.5%), from €18,567 to €25,900
of which Other amounts receivable: +€8,008
- Tangible fixed assets +€4,228
up €4,228 (+303%), from €1,398 to €5,626
- Deferred charges and accrued income +€1,172
new in 2022: €1,172
- Profit (loss) carried forward -€5,991
down €5,991 (-25.0%), from €23,931 to €17,940
- Trade debts +€1,538
up €1,538 (+26.1%), from €5,887 to €7,425
- Other debts -€800
no longer reported in 2022 (was €800)
- Gross operating margin -€29,502
down €29,502 (-92.9%), from €31,744 to €2,241
- Taxes -€6,744
down €6,744 (-97.5%), from €6,920 to €176
- Other operating charges +€4,624
up €4,624 (+1,331%), from €348 to €4,971
- Financial charges +€1,519
up €1,519 (+25,323%), from €6 to €1,525
- Depreciation +€1,412
up €1,412 (+959%), from €147 to €1,560
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,111 | €40,081 | -€5,030 | -11.2% |
| Fixed assets | 21/28 | €1,398 | €5,626 | +€4,228 | +303% |
| Tangible fixed assets | 22/27 | €1,398 | €5,626 | +€4,228 | +303% |
| Furniture and vehicles | 24 | €1,398 | €5,626 | +€4,228 | +303% |
| Current assets | 29/58 | €43,713 | €34,455 | -€9,258 | -21.2% |
| Amounts receivable within one year | 40/41 | €18,567 | €25,900 | +€7,333 | +39.5% |
| Trade receivables | 40 | €5,568 | €4,893 | -€675 | -12.1% |
| Other amounts receivable | 41 | €12,999 | €21,008 | +€8,008 | +61.6% |
| Cash at bank and in hand | 54/58 | €25,146 | €7,383 | -€17,763 | -70.6% |
| Deferred charges and accrued income | 490/1 | - | €1,172 | +€1,172 | |
| Total equity and liabilities | 10/49 | €45,111 | €40,081 | -€5,030 | -11.2% |
| Equity | 10/15 | €24,931 | €18,940 | -€5,991 | -24.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,931 | €17,940 | -€5,991 | -25.0% |
| Amounts payable | 17/49 | €20,180 | €21,141 | +€961 | +4.8% |
| Amounts payable within one year | 42/48 | €20,180 | €21,141 | +€961 | +4.8% |
| Trade debts | 44 | €5,887 | €7,425 | +€1,538 | +26.1% |
| Suppliers | 440/4 | €5,887 | €7,425 | +€1,538 | +26.1% |
| Taxes, remuneration and social security | 45 | €13,493 | €13,716 | +€222 | +1.6% |
| Taxes | 450/3 | €13,493 | €13,716 | +€222 | +1.6% |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | €1,560 | +€1,412 | +959% |
| Other operating charges | 640/8 | €348 | €4,971 | +€4,624 | +1,331% |
| Gross operating margin | 9900 | €31,744 | €2,241 | -€29,502 | -92.9% |
| Operating profit (loss) | 9901 | €31,249 | -€4,289 | -€35,538 | |
| Financial income | 75/76B | €408 | - | -€408 | |
| Recurring financial income | 75 | €408 | - | -€408 | |
| Financial charges | 65/66B | €6 | €1,525 | +€1,519 | +25,323% |
| Recurring financial charges | 65 | €6 | €1,525 | +€1,519 | +25,323% |
| Profit (loss) for the period before taxes | 9903 | €31,651 | -€5,815 | -€37,466 | |
| Income taxes | 67/77 | €6,920 | €176 | -€6,744 | -97.5% |
| Profit (loss) for the period | 9904 | €24,731 | -€5,991 | -€30,722 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,731 | -€5,991 | -€30,722 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.