DLMP1: what changed
Two fiscal 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.
DLMP1
Largest movements
- Cash -€22,114
down €22,114 (-29.7%), from €74,572 to €52,458
mainly Investment in fixed assets (net) (-€21,271) and Other debts (-€20,524)
- Intangible fixed assets +€12,348
new in 2025: €12,348
- Receivables within one year +€10,417
up €10,417 (+717.9%), from €1,451 to €11,868
of which Trade receivables: +€7,904
- Tangible fixed assets -€7,708
down €7,708 (-19.9%), from €38,670 to €30,962
of which Furniture and vehicles: -€4,796
- Stocks and contracts +€4,956
up €4,956 (+51.8%), from €9,561 to €14,517
- Other debts -€20,524
down €20,524 (-35.7%), from €57,436 to €36,913
- Trade debts +€17,063
up €17,063 (+113.5%), from €15,033 to €32,096
- Profit (loss) carried forward +€8,399
up €8,399 (+53.2%), from -€15,780 to -€7,381
- Debts after one year -€5,013
down €5,013 (-40.1%), from €12,506 to €7,494
- Staff costs +€115,652
up €115,652 (+64.2%), from €180,228 to €295,880
- Gross operating margin +€96,071
up €96,071 (+41.3%), from €232,530 to €328,601
- Taxes -€15,300
down €15,300, from €8,021 to -€7,279
- Other operating charges +€10,422
up €10,422 (+1549.3%), from €673 to €11,095
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.
Cash bridge derived
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 | €126,990 | €127,894 | +€904 | +0.7% |
| Fixed assets | 21/28 | €38,670 | €43,310 | +€4,640 | +12.0% |
| Intangible fixed assets | 21 | - | €12,348 | +€12,348 | |
| Tangible fixed assets | 22/27 | €38,670 | €30,962 | -€7,708 | -19.9% |
| Plant, machinery and equipment | 23 | €15,312 | €12,925 | -€2,387 | -15.6% |
| Furniture and vehicles | 24 | €6,988 | €2,192 | -€4,796 | -68.6% |
| Other tangible fixed assets | 26 | €16,370 | €15,845 | -€525 | -3.2% |
| Current assets | 29/58 | €88,321 | €84,585 | -€3,736 | -4.2% |
| Stocks and contracts in progress | 3 | €9,561 | €14,517 | +€4,956 | +51.8% |
| Stocks | 30/36 | €9,561 | €14,517 | +€4,956 | +51.8% |
| Amounts receivable within one year | 40/41 | €1,451 | €11,868 | +€10,417 | +717.9% |
| Trade receivables | 40 | - | €7,904 | +€7,904 | |
| Other amounts receivable | 41 | €1,451 | €3,964 | +€2,513 | +173.2% |
| Cash at bank and in hand | 54/58 | €74,572 | €52,458 | -€22,114 | -29.7% |
| Deferred charges and accrued income | 490/1 | €2,736 | €5,742 | +€3,005 | +109.8% |
| Total equity and liabilities | 10/49 | €126,990 | €127,894 | +€904 | +0.7% |
| Equity | 10/15 | -€14,280 | -€5,881 | +€8,399 | +58.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,780 | -€7,381 | +€8,399 | +53.2% |
| Amounts payable | 17/49 | €141,270 | €133,775 | -€7,495 | -5.3% |
| Amounts payable after more than one year | 17 | €12,506 | €7,494 | -€5,013 | -40.1% |
| Financial debts | 170/4 | €12,506 | €7,494 | -€5,013 | -40.1% |
| Amounts payable within one year | 42/48 | €128,764 | €126,281 | -€2,483 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €4,794 | €5,013 | +€219 | +4.6% |
| Trade debts | 44 | €15,033 | €32,096 | +€17,063 | +113.5% |
| Suppliers | 440/4 | €15,033 | €32,096 | +€17,063 | +113.5% |
| Taxes, remuneration and social security | 45 | €51,501 | €52,260 | +€759 | +1.5% |
| Taxes | 450/3 | €14,775 | €15,822 | +€1,047 | +7.1% |
| Remuneration and social security | 454/9 | €36,726 | €36,438 | -€288 | -0.8% |
| Other amounts payable | 47/48 | €57,436 | €36,913 | -€20,524 | -35.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €180,228 | €295,880 | +€115,652 | +64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,149 | €16,631 | -€518 | -3.0% |
| Other operating charges | 640/8 | €673 | €11,095 | +€10,422 | +1549.3% |
| Non-recurring operating charges | 66A | €4,966 | €3,390 | -€1,576 | -31.7% |
| Gross operating margin | 9900 | €232,530 | €328,601 | +€96,071 | +41.3% |
| Operating profit (loss) | 9901 | €29,513 | €1,604 | -€27,909 | -94.6% |
| Financial income | 75/76B | €1,253 | €906 | -€347 | -27.7% |
| Recurring financial income | 75 | €1,253 | €906 | -€347 | -27.7% |
| Financial charges | 65/66B | €2,906 | €1,391 | -€1,515 | -52.1% |
| Recurring financial charges | 65 | €2,906 | €1,391 | -€1,515 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €27,861 | €1,120 | -€26,741 | -96.0% |
| Income taxes | 67/77 | €8,021 | -€7,279 | -€15,300 | |
| Profit (loss) for the period | 9904 | €19,840 | €8,399 | -€11,441 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,840 | €8,399 | -€11,441 | -57.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.