DLV INVEST: what changed
What changed
DLV INVEST
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
-€19,939
2024 · -€16,984-€2,955
Equity
€339,824
2024 · €359,763-€19,939
Cash
€153,384
2024 · €174,438-€21,054
Balance sheet total
€796,125
2024 · €834,956-€38,830
Largest movements
Assets
- Tangible fixed assets -€30,541
down €30,541 (-5.7%), from €537,779 to €507,238
of which Land and buildings: -€30,457
- Cash -€21,054
down €21,054 (-12.1%), from €174,438 to €153,384
mainly Net result for the year (-€19,939) and Deferred charges and accrued income (-€11,327)
- Deferred charges and accrued income +€11,327
up €11,327 (+12.9%), from €87,987 to €99,314
Equity and liabilities
- Reserves -€15,224
down €15,224 (-3.6%), from €421,232 to €406,008
of which Tax-exempt reserves: -€15,224
Income statement
- Financial charges +€2,111
up €2,111 (+57.7%), from €3,658 to €5,769
- Gross operating margin -€635
down €635 (-2.9%), from €21,709 to €21,074
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€16,984
Gross operating margin
-€635
Depreciation
-€58
Other operating charges
-€97
Financial income
-€148
Financial charges
-€2,111
Taxes
+€95
Result 2025
-€19,939
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€16,758
Investment
+€4,267
Financing
-€8,562
Cash 2024
€174,438
From operations (derived)
-€16,758
Net result for the year
-€19,939
Depreciation
+€31,774
Receivables within one year
-€6,937
Deferred charges and accrued income
-€11,327
Provisions
-€5,075
Trade debts
-€984
Tax, wage and social debts
+€1,220
Other debts
-€5,490
Investment (derived)
+€4,267
Investment in fixed assets (net)
+€4,267
Financing
-€8,562
Debts after one year
-€8,335
Current portion of long-term debt
-€227
Cash 2025
€153,384
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €834,956 | €796,125 | -€38,830 | -4.7% |
| Fixed assets | 21/28 | €556,779 | €520,738 | -€36,041 | -6.5% |
| Tangible fixed assets | 22/27 | €537,779 | €507,238 | -€30,541 | -5.7% |
| Land and buildings | 22 | €536,520 | €506,063 | -€30,457 | -5.7% |
| Furniture and vehicles | 24 | €878 | €1,175 | +€297 | +33.8% |
| Other tangible fixed assets | 26 | €380 | €0 | -€380 | -100% |
| Financial fixed assets | 28 | €19,000 | €13,500 | -€5,500 | -28.9% |
| Current assets | 29/58 | €278,177 | €275,387 | -€2,790 | -1.0% |
| Amounts receivable within one year | 40/41 | €15,752 | €22,689 | +€6,937 | +44.0% |
| Trade receivables | 40 | €1,245 | €8,169 | +€6,924 | +556% |
| Other amounts receivable | 41 | €14,507 | €14,520 | +€13 | +0.1% |
| Cash at bank and in hand | 54/58 | €174,438 | €153,384 | -€21,054 | -12.1% |
| Deferred charges and accrued income | 490/1 | €87,987 | €99,314 | +€11,327 | +12.9% |
| Total equity and liabilities | 10/49 | €834,956 | €796,125 | -€38,830 | -4.7% |
| Equity | 10/15 | €359,763 | €339,824 | -€19,939 | -5.5% |
| Contributions | 10/11 | €223,104 | €223,104 | = | 0.0% |
| Capital | 10 | €223,104 | €223,104 | = | 0.0% |
| Issued capital | 100 | €223,104 | €223,104 | = | 0.0% |
| Reserves | 13 | €421,232 | €406,008 | -€15,224 | -3.6% |
| Non-distributable reserves | 130/1 | €2,231 | €2,231 | = | 0.0% |
| Legal reserve | 130 | €2,231 | €2,231 | = | 0.0% |
| Tax-exempt reserves | 132 | €419,001 | €403,777 | -€15,224 | -3.6% |
| Profit (loss) carried forward | 14 | -€284,573 | -€289,289 | -€4,715 | -1.7% |
| Provisions and deferred taxes | 16 | €165,069 | €159,994 | -€5,075 | -3.1% |
| Deferred taxes | 168 | €165,069 | €159,994 | -€5,075 | -3.1% |
| Amounts payable | 17/49 | €310,124 | €296,307 | -€13,817 | -4.5% |
| Amounts payable after more than one year | 17 | €148,911 | €140,575 | -€8,335 | -5.6% |
| Financial debts | 170/4 | €146,411 | €138,075 | -€8,335 | -5.7% |
| Other amounts payable | 178/9 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €161,213 | €155,731 | -€5,481 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €5,517 | €5,290 | -€227 | -4.1% |
| Trade debts | 44 | €1,828 | €843 | -€984 | -53.9% |
| Suppliers | 440/4 | €1,828 | €843 | -€984 | -53.9% |
| Taxes, remuneration and social security | 45 | €384 | €1,604 | +€1,220 | +318% |
| Taxes | 450/3 | €384 | €833 | +€449 | +117% |
| Remuneration and social security | 454/9 | - | €772 | +€772 | |
| Other amounts payable | 47/48 | €153,484 | €147,993 | -€5,490 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,716 | €31,774 | +€58 | +0.2% |
| Other operating charges | 640/8 | €8,158 | €8,255 | +€97 | +1.2% |
| Gross operating margin | 9900 | €21,709 | €21,074 | -€635 | -2.9% |
| Operating profit (loss) | 9901 | -€18,165 | -€18,955 | -€790 | -4.4% |
| Financial income | 75/76B | €148 | €0 | -€148 | -100% |
| Recurring financial income | 75 | €148 | €0 | -€148 | -100% |
| Financial charges | 65/66B | €3,658 | €5,769 | +€2,111 | +57.7% |
| Recurring financial charges | 65 | €3,658 | €5,769 | +€2,111 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,675 | -€24,725 | -€3,050 | -14.1% |
| Transfer from deferred taxes | 780 | €5,075 | €5,075 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €384 | €289 | -€95 | -24.8% |
| Profit (loss) for the period | 9904 | -€16,984 | -€19,939 | -€2,955 | -17.4% |
| Transfer from tax-exempt reserves | 789 | €15,224 | €15,224 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,760 | -€4,715 | -€2,955 | -168% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.