DR LOGISTICS: 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.
What changed
DR LOGISTICS
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€148,649
2024 · €146,127-€294,776
Equity
€14,348
2024 · €162,997-€148,649
Cash
€272,318
2024 · €285,668-€13,350
Balance sheet total
€1.2m
2024 · €1.8m-€616,322
Largest movements
Assets
- Financial fixed assets -€583,944
down €583,944 (-84.1%), from €694,124 to €110,180
- Receivables within one year -€24,061
down €24,061 (-4.5%), from €529,706 to €505,645
of which Trade receivables: -€21,982
Equity and liabilities
- Trade debts -€328,023
down €328,023 (-41.0%), from €800,257 to €472,234
- Profit (loss) carried forward -€147,351
down €147,351 (-77.9%), from -€189,070 to -€336,421
- Current portion of long-term debt -€99,961
down €99,961 (-54.1%), from €184,857 to €84,896
- Debts after one year -€52,215
down €52,215 (-16.3%), from €320,538 to €268,323
of which Financial debts: -€53,624
- Tax, wage and social debts +€29,258
up €29,258 (+8.7%), from €335,267 to €364,525
of which Taxes: +€30,401
Income statement
- Gross operating margin +€142,440
up €142,440 (+9.0%), from €1.6m to €1.7m
- Taxes -€87,805
down €87,805 (-98.9%), from €88,805 to €1,000
- Staff costs -€39,825
down €39,825 (-3.7%), from €1.1m to €1.0m
- Depreciation -€26,714
down €26,714 (-27.5%), from €97,293 to €70,579
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.
Result 2024
€146,127
Gross operating margin
+€142,440
Staff costs
+€39,825
Depreciation
+€26,714
Write-downs
+€4,881
Other operating charges
+€14,755
Other operating items
-€596,502
Financial income
+€2,723
Financial charges
-€14,856
Taxes
+€87,805
Deferred taxes and other
-€2,558
Result 2025
-€148,649
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.
From operations
-€355,513
Investment
+€510,892
Financing
-€168,729
Cash 2024
€285,668
From operations (derived)
-€355,513
Net result for the year
-€148,649
Depreciation
+€70,579
Receivables within one year
+€24,061
Deferred charges and accrued income
-€2,559
Smaller working-capital items
-€181
Trade debts
-€328,023
Tax, wage and social debts
+€29,258
Investment (derived)
+€510,892
Investment in fixed assets (net)
+€510,892
Financing
-€168,729
Debts after one year
-€52,215
Current portion of long-term debt
-€99,961
Short-term financial debts
-€16,552
Cash 2025
€272,318
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,843,017 | €1,226,695 | -€616,322 | -33.4% |
| Fixed assets | 21/28 | €977,257 | €395,786 | -€581,471 | -59.5% |
| Intangible fixed assets | 21 | €14,936 | €10,597 | -€4,338 | -29.0% |
| Tangible fixed assets | 22/27 | €268,197 | €275,008 | +€6,811 | +2.5% |
| Plant, machinery and equipment | 23 | €1,273 | €637 | -€637 | -50.0% |
| Furniture and vehicles | 24 | €153,390 | €173,203 | +€19,813 | +12.9% |
| Other tangible fixed assets | 26 | €113,534 | €101,169 | -€12,365 | -10.9% |
| Financial fixed assets | 28 | €694,124 | €110,180 | -€583,944 | -84.1% |
| Current assets | 29/58 | €865,761 | €830,909 | -€34,851 | -4.0% |
| Amounts receivable within one year | 40/41 | €529,706 | €505,645 | -€24,061 | -4.5% |
| Trade receivables | 40 | €508,060 | €486,078 | -€21,982 | -4.3% |
| Other amounts receivable | 41 | €21,646 | €19,567 | -€2,079 | -9.6% |
| Cash at bank and in hand | 54/58 | €285,668 | €272,318 | -€13,350 | -4.7% |
| Deferred charges and accrued income | 490/1 | €50,387 | €52,946 | +€2,559 | +5.1% |
| Total equity and liabilities | 10/49 | €1,843,017 | €1,226,695 | -€616,322 | -33.4% |
| Equity | 10/15 | €162,997 | €14,348 | -€148,649 | -91.2% |
| Contributions | 10/11 | €200,900 | €200,900 | = | 0.0% |
| Reserves | 13 | €151,167 | €149,869 | -€1,298 | -0.9% |
| Non-distributable reserves | 130/1 | €5,090 | €5,090 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,090 | €5,090 | = | 0.0% |
| Tax-exempt reserves | 132 | €143,505 | €142,207 | -€1,298 | -0.9% |
| Distributable reserves | 133 | €2,572 | €2,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,070 | -€336,421 | -€147,351 | -77.9% |
| Provisions and deferred taxes | 16 | €4,599 | €4,166 | -€433 | -9.4% |
| Deferred taxes | 168 | €4,599 | €4,166 | -€433 | -9.4% |
| Amounts payable | 17/49 | €1,675,421 | €1,208,180 | -€467,241 | -27.9% |
| Amounts payable after more than one year | 17 | €320,538 | €268,323 | -€52,215 | -16.3% |
| Financial debts | 170/4 | €264,204 | €210,580 | -€53,624 | -20.3% |
| Other amounts payable | 178/9 | €56,334 | €57,742 | +€1,408 | +2.5% |
| Amounts payable within one year | 42/48 | €1,354,883 | €939,605 | -€415,277 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €184,857 | €84,896 | -€99,961 | -54.1% |
| Financial debts | 43 | €34,498 | €17,946 | -€16,552 | -48.0% |
| Credit institutions | 430/8 | €34,498 | €17,946 | -€16,552 | -48.0% |
| Trade debts | 44 | €800,257 | €472,234 | -€328,023 | -41.0% |
| Suppliers | 440/4 | €800,257 | €472,234 | -€328,023 | -41.0% |
| Taxes, remuneration and social security | 45 | €335,267 | €364,525 | +€29,258 | +8.7% |
| Taxes | 450/3 | €188,044 | €218,445 | +€30,401 | +16.2% |
| Remuneration and social security | 454/9 | €147,223 | €146,081 | -€1,143 | -0.8% |
| Other amounts payable | 47/48 | €3 | €3 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €252 | +€252 | |
| Remuneration, social security and pensions | 62 | €1,077,535 | €1,037,710 | -€39,825 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,293 | €70,579 | -€26,714 | -27.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,071 | -€810 | -€4,881 | |
| Other operating charges | 640/8 | €133,929 | €119,174 | -€14,755 | -11.0% |
| Non-recurring operating charges | 66A | - | €596,502 | +€596,502 | |
| Gross operating margin | 9900 | €1,589,993 | €1,732,433 | +€142,440 | +9.0% |
| Operating profit (loss) | 9901 | €277,166 | -€90,723 | -€367,889 | |
| Financial income | 75/76B | €339 | €3,061 | +€2,723 | +804.0% |
| Recurring financial income | 75 | €339 | €3,061 | +€2,723 | +804.0% |
| Financial charges | 65/66B | €45,564 | €60,420 | +€14,856 | +32.6% |
| Recurring financial charges | 65 | €45,564 | €60,420 | +€14,856 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €231,941 | -€148,082 | -€380,022 | |
| Transfer from deferred taxes | 780 | €2,991 | €433 | -€2,558 | -85.5% |
| Income taxes | 67/77 | €88,805 | €1,000 | -€87,805 | -98.9% |
| Profit (loss) for the period | 9904 | €146,127 | -€148,649 | -€294,776 | |
| Transfer from tax-exempt reserves | 789 | €12,973 | €1,298 | -€11,675 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €159,100 | -€147,351 | -€306,451 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.