DLT CONSTRUCTION: 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.
DLT CONSTRUCTION
Largest movements
- Receivables within one year -€47,478
down €47,478 (-88.7%), from €53,551 to €6,073
of which Trade receivables: -€39,441
- Tangible fixed assets -€3,291
down €3,291 (-38.6%), from €8,518 to €5,227
- Trade debts -€43,671
down €43,671 (-91.7%), from €47,623 to €3,952
- Profit (loss) carried forward -€7,898
down €7,898, from €5,281 to -€2,617
- Write-downs +€20,935
new in 2022: €20,935
- Gross operating margin +€18,474
up €18,474, from -€478 to €17,996
- Staff costs -€881
no longer reported in 2022 (was €881)
- Depreciation +€785
up €785 (+31.3%), from €2,506 to €3,291
- Other operating charges +€585
up €585 (+78.9%), from €742 to €1,327
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,363 | €19,231 | -€51,132 | -72.7% |
| Fixed assets | 21/28 | €9,188 | €5,897 | -€3,291 | -35.8% |
| Tangible fixed assets | 22/27 | €8,518 | €5,227 | -€3,291 | -38.6% |
| Furniture and vehicles | 24 | €8,518 | €5,227 | -€3,291 | -38.6% |
| Financial fixed assets | 28 | €670 | €670 | = | 0.0% |
| Current assets | 29/58 | €61,175 | €13,334 | -€47,841 | -78.2% |
| Amounts receivable within one year | 40/41 | €53,551 | €6,073 | -€47,478 | -88.7% |
| Trade receivables | 40 | €44,587 | €5,146 | -€39,441 | -88.5% |
| Other amounts receivable | 41 | €8,964 | €928 | -€8,037 | -89.7% |
| Cash at bank and in hand | 54/58 | €7,346 | €7,218 | -€128 | -1.7% |
| Deferred charges and accrued income | 490/1 | €278 | €43 | -€236 | -84.7% |
| Total equity and liabilities | 10/49 | €70,363 | €19,231 | -€51,132 | -72.7% |
| Equity | 10/15 | €20,546 | €12,648 | -€7,898 | -38.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €15,264 | €15,264 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,264 | €15,264 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,264 | €15,264 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,281 | -€2,617 | -€7,898 | |
| Amounts payable | 17/49 | €49,817 | €6,583 | -€43,234 | -86.8% |
| Amounts payable within one year | 42/48 | €49,817 | €6,583 | -€43,234 | -86.8% |
| Trade debts | 44 | €47,623 | €3,952 | -€43,671 | -91.7% |
| Suppliers | 440/4 | €47,623 | €3,952 | -€43,671 | -91.7% |
| Taxes, remuneration and social security | 45 | €2,195 | €2,401 | +€207 | +9.4% |
| Taxes | 450/3 | €943 | €88 | -€856 | -90.7% |
| Remuneration and social security | 454/9 | €1,251 | €2,314 | +€1,062 | +84.9% |
| Other amounts payable | 47/48 | - | €230 | +€230 | |
| Remuneration, social security and pensions | 62 | €881 | - | -€881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,506 | €3,291 | +€785 | +31.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,935 | +€20,935 | |
| Other operating charges | 640/8 | €742 | €1,327 | +€585 | +78.9% |
| Gross operating margin | 9900 | -€478 | €17,996 | +€18,474 | |
| Operating profit (loss) | 9901 | -€4,608 | -€7,558 | -€2,950 | -64.0% |
| Financial income | 75/76B | €566 | €8 | -€558 | -98.5% |
| Recurring financial income | 75 | €566 | €8 | -€558 | -98.5% |
| Financial charges | 65/66B | €163 | €349 | +€186 | +114.4% |
| Recurring financial charges | 65 | €163 | €349 | +€186 | +114.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,204 | -€7,898 | -€3,694 | -87.9% |
| Profit (loss) for the period | 9904 | -€4,204 | -€7,898 | -€3,694 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,204 | -€7,898 | -€3,694 | -87.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.