DSL SUPERMARKET: 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.
DSL SUPERMARKET
Largest movements
- Stocks and contracts +€71,332
up €71,332 (+23.5%), from €303,037 to €374,369
- Receivables within one year -€64,418
down €64,418 (-36.4%), from €177,023 to €112,605
of which Other amounts receivable: -€41,878
- Cash +€21,750
up €21,750 (+330%), from €6,591 to €28,340
mainly Trade debts (+€329,653) and Receivables within one year (+€64,418)
- Tangible fixed assets -€10,741
down €10,741 (-12.8%), from €84,159 to €73,418
of which Other tangible fixed assets: -€15,234
- Trade debts +€329,653
up €329,653 (+117%), from €281,833 to €611,486
- Debts after one year -€315,382
no longer reported in 2026 (was €315,382)
- Profit (loss) carried forward +€6,370
up €6,370 (+1.8%), from -€345,140 to -€338,771
- Other debts +€6,217
up €6,217 (+292%), from €2,130 to €8,346
- Gross operating margin +€78,757
up €78,757 (+43.3%), from €181,880 to €260,637
- Financial charges -€8,767
down €8,767 (-55.7%), from €15,728 to €6,961
- Financial income +€7,037
up €7,037 (+14,790%), from €48 to €7,085
- Depreciation +€4,003
up €4,003 (+19.8%), from €20,232 to €24,235
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €583,143 | €605,360 | +€22,216 | +3.8% |
| Fixed assets | 21/28 | €85,023 | €74,282 | -€10,741 | -12.6% |
| Tangible fixed assets | 22/27 | €84,159 | €73,418 | -€10,741 | -12.8% |
| Plant, machinery and equipment | 23 | €32,358 | €36,851 | +€4,492 | +13.9% |
| Other tangible fixed assets | 26 | €51,801 | €36,568 | -€15,234 | -29.4% |
| Financial fixed assets | 28 | €864 | €864 | = | 0.0% |
| Current assets | 29/58 | €498,120 | €531,077 | +€32,957 | +6.6% |
| Stocks and contracts in progress | 3 | €303,037 | €374,369 | +€71,332 | +23.5% |
| Stocks | 30/36 | €303,037 | €374,369 | +€71,332 | +23.5% |
| Amounts receivable within one year | 40/41 | €177,023 | €112,605 | -€64,418 | -36.4% |
| Trade receivables | 40 | €124,419 | €101,879 | -€22,539 | -18.1% |
| Other amounts receivable | 41 | €52,604 | €10,726 | -€41,878 | -79.6% |
| Cash at bank and in hand | 54/58 | €6,591 | €28,340 | +€21,750 | +330% |
| Deferred charges and accrued income | 490/1 | €11,470 | €15,763 | +€4,293 | +37.4% |
| Total equity and liabilities | 10/49 | €583,143 | €605,360 | +€22,216 | +3.8% |
| Equity | 10/15 | -€42,240 | -€35,871 | +€6,370 | +15.1% |
| Contributions | 10/11 | €129,000 | €129,000 | = | 0.0% |
| Capital | 10 | €129,000 | - | -€129,000 | |
| Issued capital | 100 | €129,000 | - | -€129,000 | |
| Reserves | 13 | €173,900 | €173,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,900 | €12,900 | = | 0.0% |
| Legal reserve | 130 | €12,900 | - | -€12,900 | |
| Other | 1319 | - | €12,900 | +€12,900 | |
| Distributable reserves | 133 | €161,000 | €161,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€345,140 | -€338,771 | +€6,370 | +1.8% |
| Amounts payable | 17/49 | €625,384 | €641,230 | +€15,847 | +2.5% |
| Amounts payable after more than one year | 17 | €315,382 | - | -€315,382 | |
| Trade debts | 175 | €315,382 | - | -€315,382 | |
| Amounts payable within one year | 42/48 | €309,983 | €641,230 | +€331,247 | +107% |
| Trade debts | 44 | €281,833 | €611,486 | +€329,653 | +117% |
| Suppliers | 440/4 | €281,833 | €611,486 | +€329,653 | +117% |
| Taxes, remuneration and social security | 45 | €26,020 | €21,398 | -€4,622 | -17.8% |
| Taxes | 450/3 | - | €2,267 | +€2,267 | |
| Remuneration and social security | 454/9 | €26,020 | €19,131 | -€6,889 | -26.5% |
| Other amounts payable | 47/48 | €2,130 | €8,346 | +€6,217 | +292% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Remuneration, social security and pensions | 62 | €224,050 | €225,822 | +€1,772 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,232 | €24,235 | +€4,003 | +19.8% |
| Other operating charges | 640/8 | €2,407 | €2,067 | -€339 | -14.1% |
| Gross operating margin | 9900 | €181,880 | €260,637 | +€78,757 | +43.3% |
| Operating profit (loss) | 9901 | -€64,808 | €8,513 | +€73,321 | |
| Financial income | 75/76B | €48 | €7,085 | +€7,037 | +14,790% |
| Recurring financial income | 75 | €48 | €7,085 | +€7,037 | +14,790% |
| Financial charges | 65/66B | €15,728 | €6,961 | -€8,767 | -55.7% |
| Recurring financial charges | 65 | €15,728 | €6,961 | -€8,767 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | -€80,489 | €8,637 | +€89,125 | |
| Income taxes | 67/77 | - | €2,267 | +€2,267 | |
| Profit (loss) for the period | 9904 | -€80,489 | €6,370 | +€86,858 | |
| Profit (loss) for the period to be appropriated | 9905 | -€80,489 | €6,370 | +€86,858 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.