DLV Accountants: 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.
DLV Accountants
Largest movements
- Receivables within one year -€789,719
down €789,719 (-90.1%), from €876,737 to €87,018
of which Trade receivables: -€789,756
- Cash -€166,586
down €166,586 (-29.5%), from €563,867 to €397,281
mainly Trade debts (-€924,957) and Tax, wage and social debts (-€33,328)
- Trade debts -€924,957
down €924,957 (-78.8%), from €1.2m to €249,329
- Tax, wage and social debts -€33,328
down €33,328 (-86.9%), from €38,373 to €5,045
- Write-downs +€62,461
up €62,461, from -€38,983 to €23,478
- Gross operating margin +€56,820
up €56,820, from -€31,922 to €24,898
- Financial income +€2,215
up €2,215 (+140%), from €1,582 to €3,797
- Financial charges -€617
down €617 (-52.3%), from €1,181 to €564
- Taxes -€596
down €596 (-29.2%), from €2,043 to €1,447
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 | €1,440,604 | €484,299 | -€956,305 | -66.4% |
| Current assets | 29/58 | €1,440,604 | €484,299 | -€956,305 | -66.4% |
| Amounts receivable within one year | 40/41 | €876,737 | €87,018 | -€789,719 | -90.1% |
| Trade receivables | 40 | €875,220 | €85,465 | -€789,756 | -90.2% |
| Other amounts receivable | 41 | €1,517 | €1,553 | +€36 | +2.4% |
| Cash at bank and in hand | 54/58 | €563,867 | €397,281 | -€166,586 | -29.5% |
| Total equity and liabilities | 10/49 | €1,440,604 | €484,299 | -€956,305 | -66.4% |
| Equity | 10/15 | €227,946 | €229,925 | +€1,980 | +0.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €127,946 | €129,925 | +€1,980 | +1.5% |
| Distributable reserves | 133 | €127,946 | €129,925 | +€1,980 | +1.5% |
| Amounts payable | 17/49 | €1,212,659 | €254,374 | -€958,285 | -79.0% |
| Amounts payable within one year | 42/48 | €1,212,659 | €254,374 | -€958,285 | -79.0% |
| Trade debts | 44 | €1,174,286 | €249,329 | -€924,957 | -78.8% |
| Suppliers | 440/4 | €1,174,286 | €249,329 | -€924,957 | -78.8% |
| Taxes, remuneration and social security | 45 | €38,373 | €5,045 | -€33,328 | -86.9% |
| Taxes | 450/3 | €38,373 | €5,045 | -€33,328 | -86.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€38,983 | €23,478 | +€62,461 | |
| Other operating charges | 640/8 | €1,418 | €1,227 | -€191 | -13.5% |
| Gross operating margin | 9900 | -€31,922 | €24,898 | +€56,820 | |
| Operating profit (loss) | 9901 | €5,643 | €193 | -€5,450 | -96.6% |
| Financial income | 75/76B | €1,582 | €3,797 | +€2,215 | +140% |
| Recurring financial income | 75 | €1,582 | €3,797 | +€2,215 | +140% |
| Financial charges | 65/66B | €1,181 | €564 | -€617 | -52.3% |
| Recurring financial charges | 65 | €1,181 | €564 | -€617 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €6,045 | €3,427 | -€2,618 | -43.3% |
| Income taxes | 67/77 | €2,043 | €1,447 | -€596 | -29.2% |
| Profit (loss) for the period | 9904 | €4,002 | €1,980 | -€2,022 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,002 | €1,980 | -€2,022 | -50.5% |
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 27 October 2026 via checked.be.