DA-LI: 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.
DA-LI
Largest movements
- Receivables within one year -€23,504
down €23,504 (-36.1%), from €65,047 to €41,542
of which Trade receivables: -€19,858
- Stocks and contracts +€8,756
up €8,756 (+12.7%), from €68,872 to €77,628
- Cash +€1,761
up €1,761 (+72.8%), from €2,419 to €4,180
mainly Net result for the year (+€50,496) and Receivables within one year (+€23,504)
- Profit (loss) carried forward +€50,496
up €50,496 (+91.2%), from -€55,391 to -€4,896
- Trade debts -€46,842
down €46,842 (-41.2%), from €113,766 to €66,923
- Other debts -€32,527
down €32,527 (-43.4%), from €74,959 to €42,433
- Tax, wage and social debts +€17,101
up €17,101 (+1410.9%), from €1,212 to €18,313
- Gross operating margin +€69,671
up €69,671, from -€13,952 to €55,719
- Financial charges +€1,019
up €1,019 (+470.1%), from €217 to €1,236
- Depreciation -€851
down €851 (-32.3%), from €2,635 to €1,784
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,746 | €128,973 | -€11,772 | -8.4% |
| Fixed assets | 21/28 | €4,381 | €5,597 | +€1,216 | +27.8% |
| Tangible fixed assets | 22/27 | €4,381 | €5,597 | +€1,216 | +27.8% |
| Plant, machinery and equipment | 23 | €4,381 | €2,980 | -€1,402 | -32.0% |
| Furniture and vehicles | 24 | - | €2,617 | +€2,617 | |
| Current assets | 29/58 | €136,364 | €123,376 | -€12,988 | -9.5% |
| Stocks and contracts in progress | 3 | €68,872 | €77,628 | +€8,756 | +12.7% |
| Stocks | 30/36 | €68,872 | €77,628 | +€8,756 | +12.7% |
| Amounts receivable within one year | 40/41 | €65,047 | €41,542 | -€23,504 | -36.1% |
| Trade receivables | 40 | €61,400 | €41,542 | -€19,858 | -32.3% |
| Other amounts receivable | 41 | €3,646 | - | -€3,646 | |
| Cash at bank and in hand | 54/58 | €2,419 | €4,180 | +€1,761 | +72.8% |
| Deferred charges and accrued income | 490/1 | €27 | €27 | = | 0.0% |
| Total equity and liabilities | 10/49 | €140,746 | €128,973 | -€11,772 | -8.4% |
| Equity | 10/15 | -€49,191 | €1,304 | +€50,496 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,391 | -€4,896 | +€50,496 | +91.2% |
| Amounts payable | 17/49 | €189,937 | €127,669 | -€62,268 | -32.8% |
| Amounts payable within one year | 42/48 | €189,937 | €127,669 | -€62,268 | -32.8% |
| Trade debts | 44 | €113,766 | €66,923 | -€46,842 | -41.2% |
| Suppliers | 440/4 | €113,766 | €66,923 | -€46,842 | -41.2% |
| Taxes, remuneration and social security | 45 | €1,212 | €18,313 | +€17,101 | +1410.9% |
| Taxes | 450/3 | €1,212 | €18,313 | +€17,101 | +1410.9% |
| Other amounts payable | 47/48 | €74,959 | €42,433 | -€32,527 | -43.4% |
| Non-recurring operating income | 76A | - | €850 | +€850 | |
| Remuneration, social security and pensions | 62 | -€36 | - | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,635 | €1,784 | -€851 | -32.3% |
| Other operating charges | 640/8 | €2,422 | €2,213 | -€210 | -8.7% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€13,952 | €55,719 | +€69,671 | |
| Operating profit (loss) | 9901 | -€19,023 | €51,722 | +€70,745 | |
| Financial income | 75/76B | €10 | €9 | -€1 | -13.7% |
| Recurring financial income | 75 | €10 | €9 | -€1 | -13.7% |
| Financial charges | 65/66B | €217 | €1,236 | +€1,019 | +470.1% |
| Recurring financial charges | 65 | €217 | €1,236 | +€1,019 | +470.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,229 | €50,496 | +€69,725 | |
| Profit (loss) for the period | 9904 | -€19,229 | €50,496 | +€69,725 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,229 | €50,496 | +€69,725 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.