DLS services: 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.
DLS services
Largest movements
- Cash +€34,087
up €34,087 (+72.6%), from €46,928 to €81,015
mainly Net result for the year (+€61,604) and Tax, wage and social debts (+€17,771)
- Receivables within one year +€23,486
up €23,486 (+63.8%), from €36,816 to €60,303
of which Trade receivables: +€21,892
- Tangible fixed assets -€5,366
down €5,366 (-25.3%), from €21,170 to €15,805
of which Plant, machinery and equipment: -€4,176
- Reserves +€29,261
up €29,261 (+50.4%), from €58,114 to €87,376
of which Distributable reserves: +€31,116
- Tax, wage and social debts +€17,771
up €17,771 (+3461.4%), from €513 to €18,285
- Trade debts +€6,608
up €6,608 (+1533.5%), from €431 to €7,038
- Other debts -€4,806
down €4,806 (-13.6%), from €35,294 to €30,488
- Short-term financial debts +€2,692
new in 2025: €2,692
- Gross operating margin +€41,359
up €41,359 (+79.0%), from €52,341 to €93,700
- Taxes +€10,271
up €10,271 (+122.2%), from €8,406 to €18,677
- Other operating charges -€7,685
down €7,685 (-84.6%), from €9,080 to €1,396
- Depreciation +€1,476
up €1,476 (+17.3%), from €8,517 to €9,994
- Financial charges +€1,148
up €1,148 (+129.3%), from €888 to €2,036
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 | €112,903 | €166,283 | +€53,381 | +47.3% |
| Fixed assets | 21/28 | €27,156 | €22,891 | -€4,266 | -15.7% |
| Tangible fixed assets | 22/27 | €21,170 | €15,805 | -€5,366 | -25.3% |
| Land and buildings | 22 | €1,596 | €1,353 | -€243 | -15.2% |
| Plant, machinery and equipment | 23 | €9,307 | €5,131 | -€4,176 | -44.9% |
| Furniture and vehicles | 24 | €9,033 | €8,394 | -€639 | -7.1% |
| Other tangible fixed assets | 26 | €1,235 | €926 | -€309 | -25.0% |
| Financial fixed assets | 28 | €5,986 | €7,086 | +€1,100 | +18.4% |
| Current assets | 29/58 | €85,746 | €143,393 | +€57,646 | +67.2% |
| Amounts receivable within one year | 40/41 | €36,816 | €60,303 | +€23,486 | +63.8% |
| Trade receivables | 40 | €33,871 | €55,763 | +€21,892 | +64.6% |
| Other amounts receivable | 41 | €2,945 | €4,539 | +€1,594 | +54.1% |
| Cash at bank and in hand | 54/58 | €46,928 | €81,015 | +€34,087 | +72.6% |
| Deferred charges and accrued income | 490/1 | €2,002 | €2,075 | +€73 | +3.7% |
| Total equity and liabilities | 10/49 | €112,903 | €166,283 | +€53,381 | +47.3% |
| Equity | 10/15 | €76,664 | €107,781 | +€31,116 | +40.6% |
| Contributions | 10/11 | €18,550 | €20,405 | +€1,855 | +10.0% |
| Reserves | 13 | €58,114 | €87,376 | +€29,261 | +50.4% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Other | 1319 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €56,259 | €87,376 | +€31,116 | +55.3% |
| Amounts payable | 17/49 | €36,238 | €58,503 | +€22,264 | +61.4% |
| Amounts payable within one year | 42/48 | €36,238 | €58,503 | +€22,264 | +61.4% |
| Financial debts | 43 | - | €2,692 | +€2,692 | |
| Credit institutions | 430/8 | - | €2,692 | +€2,692 | |
| Trade debts | 44 | €431 | €7,038 | +€6,608 | +1533.5% |
| Suppliers | 440/4 | €431 | €7,038 | +€6,608 | +1533.5% |
| Taxes, remuneration and social security | 45 | €513 | €18,285 | +€17,771 | +3461.4% |
| Taxes | 450/3 | €513 | €18,285 | +€17,771 | +3461.4% |
| Other amounts payable | 47/48 | €35,294 | €30,488 | -€4,806 | -13.6% |
| Remuneration, social security and pensions | 62 | €524 | - | -€524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,517 | €9,994 | +€1,476 | +17.3% |
| Other operating charges | 640/8 | €9,080 | €1,396 | -€7,685 | -84.6% |
| Gross operating margin | 9900 | €52,341 | €93,700 | +€41,359 | +79.0% |
| Operating profit (loss) | 9901 | €34,220 | €82,311 | +€48,091 | +140.5% |
| Financial income | 75/76B | €2 | €6 | +€4 | +195.3% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +195.3% |
| Financial charges | 65/66B | €888 | €2,036 | +€1,148 | +129.3% |
| Recurring financial charges | 65 | €888 | €2,036 | +€1,148 | +129.3% |
| Profit (loss) for the period before taxes | 9903 | €33,334 | €80,281 | +€46,947 | +140.8% |
| Income taxes | 67/77 | €8,406 | €18,677 | +€10,271 | +122.2% |
| Profit (loss) for the period | 9904 | €24,928 | €61,604 | +€36,676 | +147.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,928 | €61,604 | +€36,676 | +147.1% |
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 10 October 2026 via checked.be.