DLP Shopping: 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 Shopping
Largest movements
- Tangible fixed assets -€93,922
down €93,922 (-13.7%), from €686,886 to €592,964
of which Land and buildings: -€53,357
- Cash +€50,073
up €50,073 (+47.2%), from €106,198 to €156,271
mainly Net result for the year (+€107,453) and Depreciation (+€100,485)
- Deferred charges and accrued income -€16,766
no longer reported in 2025 (was €16,766)
- Debts after one year -€155,959
down €155,959 (-23.6%), from €661,737 to €505,777
of which Financial debts: -€110,959
- Profit (loss) carried forward +€107,453
up €107,453 (+131%), from €82,195 to €189,647
- Trade debts -€29,985
down €29,985 (-13.8%), from €217,991 to €188,006
- Staff costs -€16,891
down €16,891 (-5.9%), from €284,406 to €267,515
- Gross operating margin +€15,241
up €15,241 (+3.0%), from €500,561 to €515,802
- Taxes +€7,299
up €7,299 (+668%), from €1,092 to €8,391
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 | €1,178,941 | €1,102,839 | -€76,101 | -6.5% |
| Fixed assets | 21/28 | €712,632 | €612,147 | -€100,485 | -14.1% |
| Intangible fixed assets | 21 | €25,746 | €19,183 | -€6,563 | -25.5% |
| Tangible fixed assets | 22/27 | €686,886 | €592,964 | -€93,922 | -13.7% |
| Land and buildings | 22 | €408,331 | €354,974 | -€53,357 | -13.1% |
| Plant, machinery and equipment | 23 | €36,050 | €28,324 | -€7,726 | -21.4% |
| Furniture and vehicles | 24 | €242,504 | €209,665 | -€32,839 | -13.5% |
| Current assets | 29/58 | €466,309 | €490,693 | +€24,384 | +5.2% |
| Stocks and contracts in progress | 3 | €311,572 | €310,143 | -€1,429 | -0.5% |
| Stocks | 30/36 | €311,572 | €310,143 | -€1,429 | -0.5% |
| Amounts receivable within one year | 40/41 | €31,774 | €24,279 | -€7,494 | -23.6% |
| Trade receivables | 40 | €31,698 | €22,900 | -€8,798 | -27.8% |
| Other amounts receivable | 41 | €75 | €1,379 | +€1,304 | +1,736% |
| Cash at bank and in hand | 54/58 | €106,198 | €156,271 | +€50,073 | +47.2% |
| Deferred charges and accrued income | 490/1 | €16,766 | - | -€16,766 | |
| Total equity and liabilities | 10/49 | €1,178,941 | €1,102,839 | -€76,101 | -6.5% |
| Equity | 10/15 | €100,795 | €208,247 | +€107,453 | +107% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,195 | €189,647 | +€107,453 | +131% |
| Amounts payable | 17/49 | €1,078,146 | €894,592 | -€183,554 | -17.0% |
| Amounts payable after more than one year | 17 | €661,737 | €505,777 | -€155,959 | -23.6% |
| Financial debts | 170/4 | €571,737 | €460,777 | -€110,959 | -19.4% |
| Other amounts payable | 178/9 | €90,000 | €45,000 | -€45,000 | -50.0% |
| Amounts payable within one year | 42/48 | €414,548 | €387,247 | -€27,301 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €107,373 | €110,959 | +€3,586 | +3.3% |
| Trade debts | 44 | €217,991 | €188,006 | -€29,985 | -13.8% |
| Suppliers | 440/4 | €217,991 | €188,006 | -€29,985 | -13.8% |
| Taxes, remuneration and social security | 45 | €89,184 | €88,282 | -€902 | -1.0% |
| Taxes | 450/3 | €49,330 | €66,439 | +€17,110 | +34.7% |
| Remuneration and social security | 454/9 | €39,854 | €21,842 | -€18,012 | -45.2% |
| Accrued charges and deferred income | 492/3 | €1,862 | €1,568 | -€294 | -15.8% |
| Remuneration, social security and pensions | 62 | €284,406 | €267,515 | -€16,891 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,809 | €100,485 | +€3,676 | +3.8% |
| Other operating charges | 640/8 | €1,018 | €998 | -€20 | -1.9% |
| Gross operating margin | 9900 | €500,561 | €515,802 | +€15,241 | +3.0% |
| Operating profit (loss) | 9901 | €118,328 | €146,804 | +€28,476 | +24.1% |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €35,011 | €30,959 | -€4,052 | -11.6% |
| Recurring financial charges | 65 | €35,011 | €30,959 | -€4,052 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €83,403 | €115,844 | +€32,441 | +38.9% |
| Income taxes | 67/77 | €1,092 | €8,391 | +€7,299 | +668% |
| Profit (loss) for the period | 9904 | €82,310 | €107,453 | +€25,143 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,310 | €107,453 | +€25,143 | +30.5% |
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 30 October 2026 via checked.be.