DLM Invest: 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.
DLM Invest
Largest movements
- Cash +€140,715
up €140,715 (+1,922%), from €7,320 to €148,035
mainly Current investments (+€140,000) and Debts after one year (+€79,420)
- Current investments -€140,000
no longer reported in 2025 (was €140,000)
- Financial fixed assets +€79,420
new in 2025: €79,420
- Debts after one year +€79,420
new in 2025: €79,420
- Gross operating margin +€457
up €457 (+27.4%), from -€1,670 to -€1,213
- Financial income -€440
down €440 (-15.3%), from €2,875 to €2,435
- Other operating charges +€88
up €88 (+15.5%), from €569 to €657
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 | €152,002 | €231,197 | +€79,195 | +52.1% |
| Fixed assets | 21/28 | €3,323 | €82,200 | +€78,878 | +2,374% |
| Tangible fixed assets | 22/27 | €3,323 | €2,780 | -€542 | -16.3% |
| Plant, machinery and equipment | 23 | €613 | €453 | -€160 | -26.1% |
| Furniture and vehicles | 24 | €2,710 | €2,327 | -€383 | -14.1% |
| Financial fixed assets | 28 | - | €79,420 | +€79,420 | |
| Current assets | 29/58 | €148,679 | €148,996 | +€317 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,359 | €962 | -€397 | -29.2% |
| Other amounts receivable | 41 | €1,359 | €962 | -€397 | -29.2% |
| Current investments | 50/53 | €140,000 | - | -€140,000 | |
| Cash at bank and in hand | 54/58 | €7,320 | €148,035 | +€140,715 | +1,922% |
| Total equity and liabilities | 10/49 | €152,002 | €231,197 | +€79,195 | +52.1% |
| Equity | 10/15 | €149,181 | €149,163 | -€19 | 0.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €124,128 | €124,128 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,130 | €14,130 | = | 0.0% |
| Distributable reserves | 133 | €109,998 | €109,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54 | €35 | -€19 | -34.7% |
| Amounts payable | 17/49 | €2,820 | €82,034 | +€79,214 | +2,809% |
| Amounts payable after more than one year | 17 | - | €79,420 | +€79,420 | |
| Other amounts payable | 178/9 | - | €79,420 | +€79,420 | |
| Amounts payable within one year | 42/48 | €2,820 | €2,614 | -€206 | -7.3% |
| Trade debts | 44 | €240 | €128 | -€112 | -46.6% |
| Suppliers | 440/4 | €240 | €128 | -€112 | -46.6% |
| Other amounts payable | 47/48 | €2,580 | €2,486 | -€94 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €542 | €542 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €657 | +€88 | +15.5% |
| Gross operating margin | 9900 | -€1,670 | -€1,213 | +€457 | +27.4% |
| Operating profit (loss) | 9901 | -€2,782 | -€2,413 | +€369 | +13.3% |
| Financial income | 75/76B | €2,875 | €2,435 | -€440 | -15.3% |
| Recurring financial income | 75 | €2,875 | €2,435 | -€440 | -15.3% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €54 | -€19 | -€72 | |
| Profit (loss) for the period | 9904 | €54 | -€19 | -€72 | |
| Profit (loss) for the period to be appropriated | 9905 | €54 | -€19 | -€72 |
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.