DALEM (0548.707.323): financials and annual accounts

DALEM

Roosdaal ·KBO/BCE: BE 0548.707.323

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Balance sheet: assets
Total assets`20/58`	4.5m	4.5m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m
Formation expenses`20`	-	-	-	-	-	0	0	171	1,196	2,221	3,247
Fixed assets`21/28`	4.3m	4.2m	4.0m	4.0m	4.0m	3.9m	3.9m	3.9m	4.2m	4.2m	4.3m
Intangible fixed assets`21`	-	-	-	-	-	0	0	0	0	0	0
Tangible fixed assets`22/27`	4.3m	4.2m	4.0m	4.0m	4.0m	3.9m	3.9m	3.9m	4.2m	4.2m	4.3m
Land and buildings`22`	4.3m	4.2m	4.0m	4.0m	4.0m	3.9m	3.9m	3.9m	4.2m	4.2m	4.3m
Plant, machinery and equipment`23`	1,999	-	-	-	-	0	0	0	0	0	0
Furniture and vehicles`24`	606	-	-	-	-	0	0	0	0	0	0
Other tangible fixed assets`26`	-	-	-	-	-	0	0	0	0	0	0
Assets under construction and advance payments`27`	-	-	-	-	-	0	0	0	0	0	0
Financial fixed assets`28`	-	-	-	-	-	0	0	0	0	0	0
Current assets`29/58`	246,773	357,400	522,058	569,847	560,870	640,383	727,894	728,550	368,386	346,004	340,425
Trade receivables`290`	-	-	-	-	-	0	0	0	0	0	0
Other amounts receivable`291`	-	-	-	-	-	0	0	0	0	0	0
Stocks and contracts in progress`3`	-	-	-	-	-	0	0	0	0	0	0
Stocks`30/36`	-	-	-	-	-	0	0	0	0	0	0
Contracts in progress`37`	-	-	-	-	-	0	0	0	0	0	0
Amounts receivable within one year`40/41`	2,235	5,524	1,990	0	847	227	713	293	176	1,242	811
Trade receivables`40`	830	-	-	-	-	0	375	0	0	0	0
Other amounts receivable`41`	1,405	5,524	1,990	0	847	227	338	293	176	1,242	811
Current investments`50/53`	0	250,000	425,000	-	-	0	0	0	0	0	0
Cash at bank and in hand`54/58`	242,066	100,535	93,302	568,288	558,519	638,709	725,803	728,257	368,210	344,762	339,614
Deferred charges and accrued income`490/1`	2,472	1,341	1,766	1,559	1,504	1,448	1,378	0	0	0	0
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	4.5m	4.5m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m
Equity`10/15`	4.5m	4.5m	4.5m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m
Contributions`10/11`	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m	4.6m
Issued capital`100`	-	-	-	-	-	-	4.6m	4.6m	4.6m	4.6m	4.6m
Uncalled capital`101`	-	-	-	-	-	-	0	0	0	0	0
Contributions outside capital`11`	-	-	-	-	-	-	0	0	0	0	0
Share premium`1100/10`	-	-	-	-	-	-	0	0	0	0	0
Revaluation surpluses`12`	-	-	-	-	-	0	0	0	0	0	0
Legal reserve`130`	-	-	-	-	-	-	0	0	0	0	0
Reserves not available under the articles`1311`	-	-	-	-	-	0	-	-	-	-	-
Own shares acquired`1312`	-	-	-	-	-	-	0	0	0	0	0
Financial assistance`1313`	-	-	-	-	-	0	-	-	-	-	-
Other`1319`	-	-	-	-	-	0	0	0	0	0	0
Tax-exempt reserves`132`	-	-	-	-	-	0	0	0	0	0	0
Distributable reserves`133`	-	-	-	-	-	0	0	0	0	0	0
Profit (loss) carried forward`14`	-111,254	-75,441	-64,813	-51,954	-37,043	-22,778	-14,780	-14,562	-38,005	-28,710	-17,063
Investment grants`15`	-	-	-	-	-	0	0	0	0	0	0
Provisions for liabilities and charges`160/5`	-	-	-	-	-	0	0	0	0	0	0
Pensions and similar obligations`160`	-	-	-	-	-	0	0	0	0	0	-
Taxes`161`	-	-	-	-	-	0	0	0	0	0	-
Major repairs and maintenance`162`	-	-	-	-	-	0	0	0	0	0	-
Environmental obligations`163`	-	-	-	-	-	0	0	0	0	0	-
Other liabilities and charges`164/5`	-	-	-	-	-	0	0	0	0	0	-
Deferred taxes`168`	-	-	-	-	-	0	0	0	0	0	0
Amounts payable`17/49`	507	93	5,043	947	160	960	1,074	850	875	942	461
Trade debts`175`	-	-	-	-	-	0	0	0	0	0	0
Advances received on contracts in progress`176`	-	-	-	-	-	0	0	0	0	0	0
Other amounts payable`178/9`	-	-	-	-	-	0	0	0	0	0	0
Amounts payable within one year`42/48`	0	43	3,943	897	110	960	1,024	-	-	92	411
Current portion of amounts payable after more than one year`42`	-	-	-	-	-	0	0	0	0	0	0
Credit institutions`430/8`	-	-	-	-	-	0	0	0	0	0	0
Other loans`439`	-	-	-	-	-	0	0	0	0	0	0
Trade debts`44`	0	43	3,943	897	110	960	1,024	-	-	92	411
Suppliers`440/4`	0	43	3,943	897	110	960	1,024	0	0	92	411
Bills of exchange payable`441`	-	-	-	-	-	0	0	0	0	0	0
Advances received on contracts in progress`46`	-	-	-	-	-	0	0	0	0	0	0
Taxes`450/3`	-	-	-	-	-	0	0	0	0	0	0
Remuneration and social security`454/9`	-	-	-	-	-	0	0	0	0	0	0
Other amounts payable`47/48`	-	-	-	-	-	0	0	0	0	0	0
Accrued charges and deferred income`492/3`	507	50	1,100	50	50	0	50	850	875	850	50
Income statement
Turnover`70`	-	-	-	-	-	-	-	-	0	0	0
Non-recurring operating income`76A`	-	-	-	-	-	0	0	32,500	528	0	0
Gross operating margin`9900`	-4,756	9,477	7,834	11,459	10,928	13,650	19,884	42,876	9,897	5,965	14,207
Goods, raw materials, services and sundry goods`60/61`	-	-	-	-	-	-	-	-	0	0	0
Remuneration, social security and pensions`62`	-	-	-	-	-	0	0	0	0	0	0
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	31,861	28,079	23,585	23,100	22,158	18,705	17,730	16,745	16,745	16,745	30,699
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	-	-	-	0	0	0	0	0	0
Provisions for liabilities and charges: additions (uses and reversals)`635/8`	-	-	-	-	-	0	0	0	0	0	0
Other operating charges`640/8`	3,834	3,717	3,605	3,151	2,948	3,084	3,022	2,989	2,960	2,401	3,737
Operating charges capitalised as restructuring costs`649`	-	-	-	-	-	0	0	0	0	0	0
Non-recurring operating charges`66A`	-	-	-	-	-	0	0	0	0	0	0
Operating profit (loss)`9901`	-40,450	-22,319	-19,356	-14,792	-14,177	-8,139	-868	23,142	-9,808	-13,181	-20,230
Financial income`75/76B`	4,682	11,780	6,634	-	-	229	737	389	588	1,597	3,272
Recurring financial income`75`	4,682	11,780	6,634	-	-	229	737	389	588	1,597	3,272
Non-recurring financial income`76B`	-	-	-	-	-	0	0	0	0	0	-
Financial charges`65/66B`	45	89	137	119	88	89	88	88	75	63	105
Recurring financial charges`65`	45	89	137	119	88	89	88	88	75	63	105
Non-recurring financial charges`66B`	-	-	-	-	-	0	0	0	0	0	-
Profit (loss) for the period before taxes`9903`	-35,813	-10,628	-12,859	-14,911	-14,265	-7,998	-218	23,443	-9,295	-11,647	-17,063
Income taxes`67/77`	-	-	-	-	-	0	0	0	0	0	0
Profit (loss) for the period`9904`	-35,813	-10,628	-12,859	-14,911	-14,265	-7,998	-218	23,443	-9,295	-11,647	-17,063
Transfer from tax-exempt reserves`789`	-	-	-	-	-	0	0	0	0	0	0
Transfer to tax-exempt reserves`689`	-	-	-	-	-	0	0	0	0	0	0
Profit (loss) for the period to be appropriated`9905`	-35,813	-10,628	-12,859	-14,911	-14,265	-7,998	-218	23,443	-9,295	-11,647	-17,063
Appropriation of the result
Profit (loss) to be appropriated`9906`	-111,254	-75,441	-64,813	-51,954	-37,043	-22,778	-14,780	-14,562	-38,005	-28,710	-17,063
Profit (loss) brought forward from the previous period`14P`	-75,441	-64,813	-51,954	-37,043	-22,778	-	-	-	-	-	-
Transfer from equity`791/2`	-	-	-	-	-	0	0	0	0	0	0
Addition to contributions`691`	-	-	-	-	-	0	0	0	0	0	0
To the legal reserve`6920`	-	-	-	-	-	0	0	0	0	0	0
To other reserves`6921`	-	-	-	-	-	0	0	0	0	0	0
Return on contributions (dividend)`694`	-	-	-	-	-	0	0	0	0	0	0
Directors or managers`695`	-	-	-	-	-	0	0	0	0	0	0
Employees`696`	-	-	-	-	-	0	0	0	0	0	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	15-06-2026	2026-00165817	PDF
31-12-2024	micro format	19-06-2025	2025-00166466	PDF
31-12-2023	micro format	21-06-2024	2024-00156564	PDF
31-12-2022	micro format	30-06-2023	2023-00194741	PDF
31-12-2021	micro format	06-07-2022	2022-20159994	PDF
31-12-2020	micro format	08-07-2021	2021-33500283	PDF
31-12-2019	micro format	30-06-2020	2020-23300393	PDF
31-12-2018	micro format	18-07-2019	2019-36000154	PDF
31-12-2017	micro format	05-07-2018	2018-28900577	PDF
31-12-2016	micro format	04-07-2017	2017-28100262	PDF
31-12-2015	abbreviated format	06-07-2016	2016-28700090	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
EBITDA	-8,590	5,760	4,230	8,308	7,980	10,567	16,862	39,887	6,937	3,564	10,470
Cash flow	-3,952	17,451	10,727	8,189	7,893	10,707	17,512	40,189	7,450	5,098	13,637
Investment in fixed assets (approximation)	107,089	177,158	62,612	0	86,605	98,104	18,391	0	0	0	4.3m
Change in cash	141,531	7,234	-474,986	9,769	-80,190	-87,094	-2,454	360,047	23,448	5,148	-
Working capital	246,773	357,357	518,114	568,950	560,761	639,423	726,870	-	-	345,912	340,013
Solvency	100.0%	100.0%	99.9%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%
Debt to equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
ROE	-0.8%	-0.2%	-0.3%	-0.3%	-0.3%	-0.2%	0.0%	0.5%	-0.2%	-0.3%	-0.4%
ROA	-0.8%	-0.2%	-0.3%	-0.3%	-0.3%	-0.2%	0.0%	0.5%	-0.2%	-0.3%	-0.4%
Interest coverage	-192.94	64.88	30.92	69.78	90.98	-	-	-	-	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€107,089	€177,158	€62,612	-	€86,605
Depreciation and write-downs of the year	€31,861	€28,079	€23,585	€23,100	€22,158

DALEM

Annual accounts 2025

Balance sheet

Change in equityin €m

Change in cashin euro

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on DALEM

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