HOLDING DLP: 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.
HOLDING DLP
Largest movements
- Receivables within one year +€30,019
up €30,019 (+6.7%), from €448,437 to €478,457
of which Trade receivables: +€30,000
- Tangible fixed assets -€21,105
down €21,105 (-97.7%), from €21,597 to €492
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€100,127
no longer reported in 2025 (was €100,127)
- Gross operating margin +€16,525
up €16,525, from -€11,260 to €5,265
- Depreciation -€10,612
down €10,612 (-97.9%), from €10,842 to €230
- Taxes -€6,622
down €6,622 (-94.3%), from €7,022 to €400
- Other operating charges -€152
down €152 (-21.3%), from €711 to €560
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 | €946,274 | €953,676 | +€7,403 | +0.8% |
| Fixed assets | 21/28 | €496,060 | €474,955 | -€21,105 | -4.3% |
| Tangible fixed assets | 22/27 | €21,597 | €492 | -€21,105 | -97.7% |
| Furniture and vehicles | 24 | €21,597 | €492 | -€21,105 | -97.7% |
| Financial fixed assets | 28 | €474,463 | €474,463 | = | 0.0% |
| Current assets | 29/58 | €450,214 | €478,722 | +€28,508 | +6.3% |
| Amounts receivable within one year | 40/41 | €448,437 | €478,457 | +€30,019 | +6.7% |
| Trade receivables | 40 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €448,437 | €448,457 | +€19 | 0.0% |
| Cash at bank and in hand | 54/58 | €593 | €265 | -€328 | -55.3% |
| Deferred charges and accrued income | 490/1 | €1,184 | - | -€1,184 | |
| Total equity and liabilities | 10/49 | €946,274 | €953,676 | +€7,403 | +0.8% |
| Equity | 10/15 | €925,799 | €929,800 | +€4,001 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €814,112 | €818,113 | +€4,001 | +0.5% |
| Non-distributable reserves | 130/1 | €25,853 | €25,853 | = | 0.0% |
| Legal reserve | 130 | €25,853 | €25,853 | = | 0.0% |
| Distributable reserves | 133 | €788,259 | €792,260 | +€4,001 | +0.5% |
| Profit (loss) carried forward | 14 | €49,688 | €49,688 | = | 0.0% |
| Amounts payable | 17/49 | €20,474 | €23,876 | +€3,402 | +16.6% |
| Amounts payable within one year | 42/48 | €20,474 | €23,876 | +€3,402 | +16.6% |
| Trade debts | 44 | €252 | - | -€252 | |
| Suppliers | 440/4 | €252 | - | -€252 | |
| Taxes, remuneration and social security | 45 | €6,984 | €7,384 | +€400 | +5.7% |
| Taxes | 450/3 | €6,984 | €7,384 | +€400 | +5.7% |
| Other amounts payable | 47/48 | €13,239 | €16,492 | +€3,254 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,842 | €230 | -€10,612 | -97.9% |
| Other operating charges | 640/8 | €711 | €560 | -€152 | -21.3% |
| Gross operating margin | 9900 | -€11,260 | €5,265 | +€16,525 | |
| Operating profit (loss) | 9901 | -€22,813 | €4,476 | +€27,289 | |
| Financial income | 75/76B | €100,127 | - | -€100,127 | |
| Recurring financial income | 75 | €100,127 | - | -€100,127 | |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €77,240 | €4,401 | -€72,840 | -94.3% |
| Income taxes | 67/77 | €7,022 | €400 | -€6,622 | -94.3% |
| Profit (loss) for the period | 9904 | €70,219 | €4,001 | -€66,218 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,219 | €4,001 | -€66,218 | -94.3% |
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 13 October 2026 via checked.be.