DLP FINANCES: 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 FINANCES
Largest movements
- Tangible fixed assets -€46,279
down €46,279 (-14.3%), from €323,941 to €277,663
of which Land and buildings: -€27,796
- Cash -€30,395
down €30,395 (-28.0%), from €108,435 to €78,040
mainly Debts after one year (-€60,473) and Trade debts (-€27,050)
- Receivables within one year -€15,053
down €15,053 (-12.7%), from €118,744 to €103,691
of which Trade receivables: -€27,662
- Debts after one year -€60,473
down €60,473 (-31.5%), from €191,973 to €131,500
- Trade debts -€27,050
down €27,050 (-93.6%), from €28,907 to €1,858
- Tax, wage and social debts +€9,978
up €9,978 (+43.4%), from €22,998 to €32,976
of which Remuneration and social security: +€10,193
- Current portion of long-term debt -€8,532
down €8,532 (-20.4%), from €41,889 to €33,357
- Profit (loss) carried forward -€6,390
down €6,390 (-2.5%), from €251,161 to €244,772
- Gross operating margin -€36,713
down €36,713 (-9.5%), from €385,637 to €348,923
- Staff costs +€17,001
up €17,001 (+6.0%), from €283,297 to €300,297
- Taxes -€13,527
down €13,527 (-96.6%), from €14,008 to €481
- Depreciation -€7,734
down €7,734 (-14.3%), from €54,106 to €46,372
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 | €555,536 | €463,198 | -€92,338 | -16.6% |
| Fixed assets | 21/28 | €324,841 | €278,563 | -€46,279 | -14.2% |
| Tangible fixed assets | 22/27 | €323,941 | €277,663 | -€46,279 | -14.3% |
| Land and buildings | 22 | €270,595 | €242,799 | -€27,796 | -10.3% |
| Plant, machinery and equipment | 23 | €9,456 | €10,942 | +€1,485 | +15.7% |
| Furniture and vehicles | 24 | €43,890 | €23,922 | -€19,967 | -45.5% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €230,695 | €184,635 | -€46,060 | -20.0% |
| Amounts receivable within one year | 40/41 | €118,744 | €103,691 | -€15,053 | -12.7% |
| Trade receivables | 40 | €117,454 | €89,792 | -€27,662 | -23.6% |
| Other amounts receivable | 41 | €1,290 | €13,899 | +€12,610 | +978% |
| Cash at bank and in hand | 54/58 | €108,435 | €78,040 | -€30,395 | -28.0% |
| Deferred charges and accrued income | 490/1 | €3,516 | €2,905 | -€611 | -17.4% |
| Total equity and liabilities | 10/49 | €555,536 | €463,198 | -€92,338 | -16.6% |
| Equity | 10/15 | €269,761 | €263,372 | -€6,390 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €251,161 | €244,772 | -€6,390 | -2.5% |
| Amounts payable | 17/49 | €285,775 | €199,827 | -€85,948 | -30.1% |
| Amounts payable after more than one year | 17 | €191,973 | €131,500 | -€60,473 | -31.5% |
| Financial debts | 170/4 | €191,973 | €131,500 | -€60,473 | -31.5% |
| Amounts payable within one year | 42/48 | €93,802 | €68,326 | -€25,476 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €41,889 | €33,357 | -€8,532 | -20.4% |
| Trade debts | 44 | €28,907 | €1,858 | -€27,050 | -93.6% |
| Suppliers | 440/4 | €28,907 | €1,858 | -€27,050 | -93.6% |
| Taxes, remuneration and social security | 45 | €22,998 | €32,976 | +€9,978 | +43.4% |
| Taxes | 450/3 | €215 | - | -€215 | |
| Remuneration and social security | 454/9 | €22,783 | €32,976 | +€10,193 | +44.7% |
| Other amounts payable | 47/48 | €8 | €136 | +€128 | +1,663% |
| Remuneration, social security and pensions | 62 | €283,297 | €300,297 | +€17,001 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,106 | €46,372 | -€7,734 | -14.3% |
| Other operating charges | 640/8 | €7,301 | €5,621 | -€1,680 | -23.0% |
| Gross operating margin | 9900 | €385,637 | €348,923 | -€36,713 | -9.5% |
| Operating profit (loss) | 9901 | €40,933 | -€3,367 | -€44,300 | |
| Financial income | 75/76B | €241 | €938 | +€698 | +290% |
| Recurring financial income | 75 | €241 | €938 | +€698 | +290% |
| Financial charges | 65/66B | €4,116 | €3,480 | -€636 | -15.4% |
| Recurring financial charges | 65 | €4,116 | €3,480 | -€636 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €37,058 | -€5,909 | -€42,967 | |
| Income taxes | 67/77 | €14,008 | €481 | -€13,527 | -96.6% |
| Profit (loss) for the period | 9904 | €23,049 | -€6,390 | -€29,439 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,049 | -€6,390 | -€29,439 |
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 26 October 2026 via checked.be.