DLM-Tech: 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-Tech
Largest movements
- Tangible fixed assets -€19,279
down €19,279 (-31.1%), from €61,909 to €42,629
of which Furniture and vehicles: -€18,555
- Cash +€16,793
up €16,793 (+54.3%), from €30,926 to €47,718
mainly Depreciation (+€21,876) and Receivables within one year (+€10,980)
- Receivables within one year -€10,980
down €10,980 (-25.3%), from €43,425 to €32,444
of which Trade receivables: -€11,488
- Other debts -€16,874
down €16,874 (-44.6%), from €37,798 to €20,924
- Debts after one year -€8,733
down €8,733 (-39.7%), from €22,016 to €13,283
- Trade debts +€5,787
up €5,787 (+18.8%), from €30,817 to €36,605
- Profit (loss) carried forward +€4,028
up €4,028 (+14.7%), from €27,493 to €31,522
- Current portion of long-term debt +€1,459
up €1,459 (+20.0%), from €7,314 to €8,773
- Turnover -€46,935
down €46,935 (-11.5%), from €406,509 to €359,574
- Gross operating margin -€35,726
down €35,726 (-53.6%), from €66,669 to €30,944
- Purchases and services -€11,210
down €11,210 (-3.3%), from €339,840 to €328,630
- Depreciation +€6,880
up €6,880 (+45.9%), from €14,996 to €21,876
- Taxes -€4,805
down €4,805 (-71.2%), from €6,746 to €1,941
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.
Derived cash bridge
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 | €136,259 | €122,792 | -€13,467 | -9.9% |
| Fixed assets | 21/28 | €61,909 | €42,629 | -€19,279 | -31.1% |
| Tangible fixed assets | 22/27 | €61,909 | €42,629 | -€19,279 | -31.1% |
| Plant, machinery and equipment | 23 | €1,999 | €1,274 | -€725 | -36.3% |
| Furniture and vehicles | 24 | €59,910 | €41,355 | -€18,555 | -31.0% |
| Current assets | 29/58 | €74,350 | €80,163 | +€5,812 | +7.8% |
| Amounts receivable within one year | 40/41 | €43,425 | €32,444 | -€10,980 | -25.3% |
| Trade receivables | 40 | €37,894 | €26,406 | -€11,488 | -30.3% |
| Other amounts receivable | 41 | €5,530 | €6,038 | +€508 | +9.2% |
| Cash at bank and in hand | 54/58 | €30,926 | €47,718 | +€16,793 | +54.3% |
| Total equity and liabilities | 10/49 | €136,259 | €122,792 | -€13,467 | -9.9% |
| Equity | 10/15 | €30,493 | €34,522 | +€4,028 | +13.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,493 | €31,522 | +€4,028 | +14.7% |
| Amounts payable | 17/49 | €105,766 | €88,270 | -€17,495 | -16.5% |
| Amounts payable after more than one year | 17 | €22,016 | €13,283 | -€8,733 | -39.7% |
| Financial debts | 170/4 | €22,016 | €13,283 | -€8,733 | -39.7% |
| Amounts payable within one year | 42/48 | €83,750 | €74,988 | -€8,762 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €7,314 | €8,773 | +€1,459 | +20.0% |
| Trade debts | 44 | €30,817 | €36,605 | +€5,787 | +18.8% |
| Suppliers | 440/4 | €30,817 | €36,605 | +€5,787 | +18.8% |
| Taxes, remuneration and social security | 45 | €7,821 | €8,686 | +€865 | +11.1% |
| Taxes | 450/3 | €7,821 | €8,686 | +€865 | +11.1% |
| Other amounts payable | 47/48 | €37,798 | €20,924 | -€16,874 | -44.6% |
| Turnover | 70 | €406,509 | €359,574 | -€46,935 | -11.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €339,840 | €328,630 | -€11,210 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,996 | €21,876 | +€6,880 | +45.9% |
| Other operating charges | 640/8 | €525 | €493 | -€32 | -6.2% |
| Gross operating margin | 9900 | €66,669 | €30,944 | -€35,726 | -53.6% |
| Operating profit (loss) | 9901 | €51,148 | €8,575 | -€42,573 | -83.2% |
| Financial charges | 65/66B | €135 | €2,606 | +€2,471 | +1,835% |
| Recurring financial charges | 65 | €135 | €2,606 | +€2,471 | +1,835% |
| Profit (loss) for the period before taxes | 9903 | €51,013 | €5,969 | -€45,044 | -88.3% |
| Income taxes | 67/77 | €6,746 | €1,941 | -€4,805 | -71.2% |
| Profit (loss) for the period | 9904 | €44,268 | €4,028 | -€40,239 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,268 | €4,028 | -€40,239 | -90.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.