DAALI: 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.
DAALI
Largest movements
- Cash -€89,836
down €89,836 (-57.7%), from €155,629 to €65,793
mainly Net result for the year (-€46,929) and Investment in fixed assets (net) (-€24,290)
- Receivables within one year +€10,855
up €10,855 (+38.1%), from €28,470 to €39,325
of which Trade receivables: +€8,074
- Tangible fixed assets +€5,052
up €5,052 (+8.0%), from €62,998 to €68,050
of which Land and buildings: +€22,498
- Deferred charges and accrued income -€2,962
no longer reported in 2025 (was €2,962)
- Profit (loss) carried forward -€60,829
down €60,829 (-30.3%), from €200,497 to €139,668
- Tax, wage and social debts -€14,538
down €14,538 (-76.0%), from €19,128 to €4,591
of which Taxes: -€10,948
- Gross operating margin -€174,210
down €174,210, from €166,644 to -€7,566
- Taxes -€29,104
down €29,104 (-98.0%), from €29,694 to €589
- Staff costs -€3,679
down €3,679 (-16.6%), from €22,163 to €18,484
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 | €250,060 | €173,169 | -€76,891 | -30.7% |
| Fixed assets | 21/28 | €62,998 | €68,050 | +€5,052 | +8.0% |
| Tangible fixed assets | 22/27 | €62,998 | €68,050 | +€5,052 | +8.0% |
| Land and buildings | 22 | €5,361 | €27,859 | +€22,498 | +420% |
| Plant, machinery and equipment | 23 | €2,121 | €1,821 | -€300 | -14.2% |
| Furniture and vehicles | 24 | €47,553 | €33,900 | -€13,652 | -28.7% |
| Other tangible fixed assets | 26 | €7,963 | €4,470 | -€3,493 | -43.9% |
| Current assets | 29/58 | €187,062 | €105,118 | -€81,943 | -43.8% |
| Amounts receivable within one year | 40/41 | €28,470 | €39,325 | +€10,855 | +38.1% |
| Trade receivables | 40 | - | €8,074 | +€8,074 | |
| Other amounts receivable | 41 | €28,470 | €31,251 | +€2,780 | +9.8% |
| Cash at bank and in hand | 54/58 | €155,629 | €65,793 | -€89,836 | -57.7% |
| Deferred charges and accrued income | 490/1 | €2,962 | - | -€2,962 | |
| Total equity and liabilities | 10/49 | €250,060 | €173,169 | -€76,891 | -30.7% |
| Equity | 10/15 | €220,957 | €160,128 | -€60,829 | -27.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,497 | €139,668 | -€60,829 | -30.3% |
| Amounts payable | 17/49 | €29,103 | €13,041 | -€16,062 | -55.2% |
| Amounts payable within one year | 42/48 | €29,103 | €13,041 | -€16,062 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €9,107 | €7,380 | -€1,728 | -19.0% |
| Trade debts | 44 | €868 | €1,060 | +€192 | +22.2% |
| Suppliers | 440/4 | €868 | €1,060 | +€192 | +22.2% |
| Taxes, remuneration and social security | 45 | €19,128 | €4,591 | -€14,538 | -76.0% |
| Taxes | 450/3 | €13,033 | €2,085 | -€10,948 | -84.0% |
| Remuneration and social security | 454/9 | €6,096 | €2,506 | -€3,590 | -58.9% |
| Other amounts payable | 47/48 | - | €10 | +€10 | |
| Remuneration, social security and pensions | 62 | €22,163 | €18,484 | -€3,679 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,238 | €19,238 | = | 0.0% |
| Other operating charges | 640/8 | €2,177 | €700 | -€1,477 | -67.8% |
| Gross operating margin | 9900 | €166,644 | -€7,566 | -€174,210 | |
| Operating profit (loss) | 9901 | €123,065 | -€45,988 | -€169,054 | |
| Financial income | 75/76B | €191 | €312 | +€121 | +63.3% |
| Recurring financial income | 75 | €191 | €312 | +€121 | +63.3% |
| Financial charges | 65/66B | €1,828 | €664 | -€1,165 | -63.7% |
| Recurring financial charges | 65 | €1,828 | €664 | -€1,165 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €121,428 | -€46,340 | -€167,768 | |
| Income taxes | 67/77 | €29,694 | €589 | -€29,104 | -98.0% |
| Profit (loss) for the period | 9904 | €91,735 | -€46,929 | -€138,664 | |
| Profit (loss) for the period to be appropriated | 9905 | €91,735 | -€46,929 | -€138,664 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.