DLM Invest: what changed
DLM Invest
Largest movements
- Cash +€17,392
up €17,392 (+257%), from €6,780 to €24,172
mainly Net result for the year (+€80,664) and Deferred charges and accrued income (+€10,981)
- Receivables within one year +€13,659
up €13,659 (+93.1%), from €14,677 to €28,336
of which Trade receivables: +€9,489
- Deferred charges and accrued income -€10,981
down €10,981 (-100%), from €10,981 to €0
- Profit (loss) carried forward +€80,664
up €80,664 (+24.7%), from €326,409 to €407,074
- Debts after one year -€72,195
down €72,195 (-33.5%), from €215,189 to €142,994
- Other debts +€10,884
up €10,884 (+135%), from €8,085 to €18,970
- Gross operating margin +€2,471
up €2,471 (+2.2%), from €113,649 to €116,120
- Taxes +€2,090
up €2,090 (+8.0%), from €26,062 to €28,153
- Financial charges -€1,493
down €1,493 (-21.3%), from €7,014 to €5,521
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,000,286 | €1,020,356 | +€20,070 | +2.0% |
| Fixed assets | 21/28 | €967,848 | €967,848 | = | 0.0% |
| Tangible fixed assets | 22/27 | €967,848 | €967,848 | = | 0.0% |
| Land and buildings | 22 | €967,848 | €967,848 | = | 0.0% |
| Current assets | 29/58 | €32,438 | €52,508 | +€20,070 | +61.9% |
| Amounts receivable within one year | 40/41 | €14,677 | €28,336 | +€13,659 | +93.1% |
| Trade receivables | 40 | €10,735 | €20,224 | +€9,489 | +88.4% |
| Other amounts receivable | 41 | €3,943 | €8,112 | +€4,170 | +106% |
| Cash at bank and in hand | 54/58 | €6,780 | €24,172 | +€17,392 | +257% |
| Deferred charges and accrued income | 490/1 | €10,981 | €0 | -€10,981 | -100% |
| Total equity and liabilities | 10/49 | €1,000,286 | €1,020,356 | +€20,070 | +2.0% |
| Equity | 10/15 | €694,309 | €774,974 | +€80,664 | +11.6% |
| Contributions | 10/11 | €324,900 | €324,900 | = | 0.0% |
| Reserves | 13 | €43,000 | €43,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,000 | €0 | -€13,000 | -100% |
| Reserves not available under the articles | 1311 | €13,000 | €0 | -€13,000 | -100% |
| Distributable reserves | 133 | €30,000 | €43,000 | +€13,000 | +43.3% |
| Profit (loss) carried forward | 14 | €326,409 | €407,074 | +€80,664 | +24.7% |
| Amounts payable | 17/49 | €305,977 | €245,383 | -€60,594 | -19.8% |
| Amounts payable after more than one year | 17 | €215,189 | €142,994 | -€72,195 | -33.5% |
| Financial debts | 170/4 | €215,189 | €142,994 | -€72,195 | -33.5% |
| Amounts payable within one year | 42/48 | €90,436 | €102,037 | +€11,601 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €75,480 | €74,525 | -€955 | -1.3% |
| Taxes, remuneration and social security | 45 | €6,871 | €8,542 | +€1,671 | +24.3% |
| Taxes | 450/3 | €6,871 | €8,542 | +€1,671 | +24.3% |
| Other amounts payable | 47/48 | €8,085 | €18,970 | +€10,884 | +135% |
| Accrued charges and deferred income | 492/3 | €352 | €352 | = | 0.0% |
| Other operating charges | 640/8 | €2,385 | €1,782 | -€603 | -25.3% |
| Gross operating margin | 9900 | €113,649 | €116,120 | +€2,471 | +2.2% |
| Operating profit (loss) | 9901 | €111,264 | €114,338 | +€3,074 | +2.8% |
| Financial charges | 65/66B | €7,014 | €5,521 | -€1,493 | -21.3% |
| Recurring financial charges | 65 | €7,014 | €5,521 | -€1,493 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €104,250 | €108,817 | +€4,567 | +4.4% |
| Income taxes | 67/77 | €26,062 | €28,153 | +€2,090 | +8.0% |
| Profit (loss) for the period | 9904 | €78,187 | €80,664 | +€2,477 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,187 | €80,664 | +€2,477 | +3.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.