DLM ET PARTNERS: 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.
What changed
DLM ET PARTNERS
NACE 95.316, Washing and cleaning of motor vehicles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€81,050
2024 · €39,780+€41,269
Equity
€810,422
2024 · €729,372+€81,050
Cash
€3,733
2024 · €27,241-€23,508
Balance sheet total
€2.6m
2024 · €2.7m-€110,649
Largest movements
Assets
- Tangible fixed assets -€139,193
down €139,193 (-6.0%), from €2.3m to €2.2m
of which Plant, machinery and equipment: -€81,669
- Receivables within one year +€66,848
up €66,848 (+22.3%), from €299,821 to €366,670
of which Other amounts receivable: +€66,471
Equity and liabilities
- Debts after one year -€180,121
down €180,121 (-12.9%), from €1.4m to €1.2m
of which Financial debts: -€186,759
- Profit (loss) carried forward +€81,050
up €81,050 (+13.4%), from -€603,366 to -€522,316
Income statement
- Financial charges -€12,433
down €12,433 (-15.0%), from €82,654 to €70,221
- Gross operating margin +€11,555
up €11,555 (+3.2%), from €361,374 to €372,928
- Depreciation -€8,536
down €8,536 (-5.5%), from €154,823 to €146,287
- Other operating charges -€6,915
down €6,915 (-21.9%), from €31,637 to €24,723
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.
Result 2024
€39,780
Gross operating margin
+€11,555
Staff costs
+€2,449
Depreciation
+€8,536
Other operating charges
+€6,915
Financial income
+€93
Financial charges
+€12,433
Taxes
-€711
Result 2025
€81,050
raises the resultlowers the result
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.
From operations
+€160,709
Investment
-€7,093
Financing
-€177,123
Cash 2024
€27,241
From operations (derived)
+€160,709
Net result for the year
+€81,050
Depreciation
+€146,287
Receivables within one year
-€66,848
Deferred charges and accrued income
+€14,796
Trade debts
+€1,893
Tax, wage and social debts
-€16,853
Accrued charges and deferred income
+€384
Investment (derived)
-€7,093
Investment in fixed assets (net)
-€7,093
Financing
-€177,123
Debts after one year
-€180,121
Current portion of long-term debt
+€2,998
Cash 2025
€3,733
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,736,703 | €2,626,054 | -€110,649 | -4.0% |
| Fixed assets | 21/28 | €2,308,295 | €2,169,102 | -€139,193 | -6.0% |
| Tangible fixed assets | 22/27 | €2,308,120 | €2,168,927 | -€139,193 | -6.0% |
| Land and buildings | 22 | €2,027,975 | €1,972,364 | -€55,611 | -2.7% |
| Plant, machinery and equipment | 23 | €270,687 | €189,018 | -€81,669 | -30.2% |
| Furniture and vehicles | 24 | €1,247 | €762 | -€485 | -38.9% |
| Other tangible fixed assets | 26 | €8,212 | €6,783 | -€1,429 | -17.4% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €428,408 | €456,952 | +€28,545 | +6.7% |
| Stocks and contracts in progress | 3 | €79,243 | €79,243 | = | 0.0% |
| Stocks | 30/36 | €79,243 | €79,243 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €299,821 | €366,670 | +€66,848 | +22.3% |
| Trade receivables | 40 | €20,814 | €21,191 | +€377 | +1.8% |
| Other amounts receivable | 41 | €279,007 | €345,478 | +€66,471 | +23.8% |
| Cash at bank and in hand | 54/58 | €27,241 | €3,733 | -€23,508 | -86.3% |
| Deferred charges and accrued income | 490/1 | €22,103 | €7,307 | -€14,796 | -66.9% |
| Total equity and liabilities | 10/49 | €2,736,703 | €2,626,054 | -€110,649 | -4.0% |
| Equity | 10/15 | €729,372 | €810,422 | +€81,050 | +11.1% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Capital | 10 | €280,000 | - | -€280,000 | |
| Issued capital | 100 | €280,000 | - | -€280,000 | |
| Revaluation surpluses | 12 | €1,042,816 | €1,042,816 | = | 0.0% |
| Reserves | 13 | €9,922 | €9,922 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,322 | €8,322 | = | 0.0% |
| Legal reserve | 130 | €8,322 | - | -€8,322 | |
| Other | 1319 | - | €8,322 | +€8,322 | |
| Tax-exempt reserves | 132 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€603,366 | -€522,316 | +€81,050 | +13.4% |
| Amounts payable | 17/49 | €2,007,330 | €1,815,632 | -€191,698 | -9.5% |
| Amounts payable after more than one year | 17 | €1,401,006 | €1,220,885 | -€180,121 | -12.9% |
| Financial debts | 170/4 | €988,658 | €801,899 | -€186,759 | -18.9% |
| Other amounts payable | 178/9 | €412,348 | €418,986 | +€6,638 | +1.6% |
| Amounts payable within one year | 42/48 | €594,231 | €582,269 | -€11,962 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €173,942 | €176,940 | +€2,998 | +1.7% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €89,558 | €91,452 | +€1,893 | +2.1% |
| Suppliers | 440/4 | €89,558 | €91,452 | +€1,893 | +2.1% |
| Taxes, remuneration and social security | 45 | €30,731 | €13,878 | -€16,853 | -54.8% |
| Taxes | 450/3 | €23,581 | €10,324 | -€13,258 | -56.2% |
| Remuneration and social security | 454/9 | €7,149 | €3,554 | -€3,595 | -50.3% |
| Accrued charges and deferred income | 492/3 | €12,093 | €12,477 | +€384 | +3.2% |
| Remuneration, social security and pensions | 62 | €51,979 | €49,530 | -€2,449 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,823 | €146,287 | -€8,536 | -5.5% |
| Other operating charges | 640/8 | €31,637 | €24,723 | -€6,915 | -21.9% |
| Gross operating margin | 9900 | €361,374 | €372,928 | +€11,555 | +3.2% |
| Operating profit (loss) | 9901 | €122,935 | €152,389 | +€29,454 | +24.0% |
| Financial income | 75/76B | - | €93 | +€93 | |
| Recurring financial income | 75 | - | €93 | +€93 | |
| Financial charges | 65/66B | €82,654 | €70,221 | -€12,433 | -15.0% |
| Recurring financial charges | 65 | €82,654 | €70,221 | -€12,433 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €40,281 | €82,261 | +€41,980 | +104% |
| Income taxes | 67/77 | €501 | €1,212 | +€711 | +142% |
| Profit (loss) for the period | 9904 | €39,780 | €81,050 | +€41,269 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €39,780 | €81,050 | +€41,269 | +104% |
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 31 October 2026 via checked.be.