DLP: 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.
DLP
Largest movements
- Tangible fixed assets -€28,216
down €28,216 (-6.7%), from €423,252 to €395,036
of which Land and buildings: -€18,900
- Receivables within one year -€17,319
down €17,319 (-69.9%), from €24,788 to €7,469
of which Trade receivables: -€8,819
- Cash -€10,569
down €10,569 (-13.1%), from €80,529 to €69,960
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€34,198)
- Current investments +€10,000
up €10,000 (+57.1%), from €17,500 to €27,500
- Profit (loss) carried forward -€41,640
down €41,640 (-89.8%), from €46,373 to €4,733
- Debts after one year -€34,198
down €34,198 (-10.0%), from €342,132 to €307,934
- Other debts +€24,654
up €24,654 (+24.8%), from €99,341 to €123,995
- Gross operating margin +€31,051
up €31,051 (+37.1%), from €83,641 to €114,692
- Financial charges -€10,324
down €10,324 (-69.5%), from €14,864 to €4,540
- Taxes +€6,127
up €6,127 (+67.2%), from €9,122 to €15,249
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 | €546,069 | €499,965 | -€46,104 | -8.4% |
| Fixed assets | 21/28 | €423,252 | €395,036 | -€28,216 | -6.7% |
| Tangible fixed assets | 22/27 | €423,252 | €395,036 | -€28,216 | -6.7% |
| Land and buildings | 22 | €386,417 | €367,517 | -€18,900 | -4.9% |
| Plant, machinery and equipment | 23 | €3,396 | €4,792 | +€1,396 | +41.1% |
| Furniture and vehicles | 24 | €3,546 | €2,496 | -€1,050 | -29.6% |
| Other tangible fixed assets | 26 | €29,893 | €20,231 | -€9,662 | -32.3% |
| Current assets | 29/58 | €122,817 | €104,929 | -€17,888 | -14.6% |
| Amounts receivable within one year | 40/41 | €24,788 | €7,469 | -€17,319 | -69.9% |
| Trade receivables | 40 | €10,410 | €1,591 | -€8,819 | -84.7% |
| Other amounts receivable | 41 | €14,378 | €5,878 | -€8,500 | -59.1% |
| Current investments | 50/53 | €17,500 | €27,500 | +€10,000 | +57.1% |
| Cash at bank and in hand | 54/58 | €80,529 | €69,960 | -€10,569 | -13.1% |
| Total equity and liabilities | 10/49 | €546,069 | €499,965 | -€46,104 | -8.4% |
| Equity | 10/15 | €60,633 | €18,993 | -€41,640 | -68.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,373 | €4,733 | -€41,640 | -89.8% |
| Amounts payable | 17/49 | €485,436 | €480,972 | -€4,464 | -0.9% |
| Amounts payable after more than one year | 17 | €342,132 | €307,934 | -€34,198 | -10.0% |
| Financial debts | 170/4 | €342,132 | €307,934 | -€34,198 | -10.0% |
| Amounts payable within one year | 42/48 | €143,304 | €173,038 | +€29,734 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €33,788 | €34,198 | +€410 | +1.2% |
| Trade debts | 44 | €1,185 | €1,412 | +€227 | +19.2% |
| Suppliers | 440/4 | €1,185 | €1,412 | +€227 | +19.2% |
| Taxes, remuneration and social security | 45 | €8,990 | €13,433 | +€4,443 | +49.4% |
| Taxes | 450/3 | €8,990 | €13,433 | +€4,443 | +49.4% |
| Other amounts payable | 47/48 | €99,341 | €123,995 | +€24,654 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,419 | €33,001 | -€418 | -1.3% |
| Other operating charges | 640/8 | €3,721 | €3,837 | +€116 | +3.1% |
| Gross operating margin | 9900 | €83,641 | €114,692 | +€31,051 | +37.1% |
| Operating profit (loss) | 9901 | €46,501 | €77,854 | +€31,353 | +67.4% |
| Financial income | 75/76B | €275 | €295 | +€20 | +7.3% |
| Recurring financial income | 75 | €275 | €295 | +€20 | +7.3% |
| Financial charges | 65/66B | €14,864 | €4,540 | -€10,324 | -69.5% |
| Recurring financial charges | 65 | €14,864 | €4,540 | -€10,324 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €31,912 | €73,609 | +€41,697 | +130.7% |
| Income taxes | 67/77 | €9,122 | €15,249 | +€6,127 | +67.2% |
| Profit (loss) for the period | 9904 | €22,790 | €58,360 | +€35,570 | +156.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,790 | €58,360 | +€35,570 | +156.1% |
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 12 October 2026 via checked.be.