DAALIM: what changed
Two fiscal 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.
DAALIM
Largest movements
- Cash +€85,424
up €85,424 (+56.6%), from €150,992 to €236,416
mainly Net result for the year (+€40,470) and Receivables within one year (+€32,685)
- Receivables within one year -€32,685
down €32,685 (-34.2%), from €95,493 to €62,808
of which Trade receivables: -€39,779
- Reserves +€40,470
up €40,470 (+23.0%), from €175,720 to €216,190
- Tax, wage and social debts +€7,256
up €7,256 (+9.5%), from €76,398 to €83,654
of which Taxes: +€7,256
- Trade debts +€6,679
up €6,679 (+350.6%), from €1,905 to €8,584
- Gross operating margin -€161,627
down €161,627 (-66.8%), from €242,023 to €80,395
- Taxes -€43,076
down €43,076 (-77.7%), from €55,431 to €12,355
- Financial charges -€3,698
down €3,698 (-46.6%), from €7,940 to €4,242
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.
Cash bridge derived
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 | €257,023 | €311,428 | +€54,405 | +21.2% |
| Fixed assets | 21/28 | €10,127 | €9,358 | -€769 | -7.6% |
| Tangible fixed assets | 22/27 | €10,127 | €9,358 | -€769 | -7.6% |
| Plant, machinery and equipment | 23 | €2,278 | €1,615 | -€663 | -29.1% |
| Furniture and vehicles | 24 | €1,907 | €2,405 | +€499 | +26.1% |
| Other tangible fixed assets | 26 | €5,943 | €5,338 | -€605 | -10.2% |
| Current assets | 29/58 | €246,896 | €302,070 | +€55,175 | +22.3% |
| Amounts receivable within one year | 40/41 | €95,493 | €62,808 | -€32,685 | -34.2% |
| Trade receivables | 40 | €63,579 | €23,800 | -€39,779 | -62.6% |
| Other amounts receivable | 41 | €31,914 | €39,008 | +€7,095 | +22.2% |
| Cash at bank and in hand | 54/58 | €150,992 | €236,416 | +€85,424 | +56.6% |
| Deferred charges and accrued income | 490/1 | €410 | €2,846 | +€2,436 | +593.4% |
| Total equity and liabilities | 10/49 | €257,023 | €311,428 | +€54,405 | +21.2% |
| Equity | 10/15 | €178,720 | €219,190 | +€40,470 | +22.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €175,720 | €216,190 | +€40,470 | +23.0% |
| Distributable reserves | 133 | €175,720 | €216,190 | +€40,470 | +23.0% |
| Amounts payable | 17/49 | €78,303 | €92,238 | +€13,935 | +17.8% |
| Amounts payable within one year | 42/48 | €78,303 | €92,238 | +€13,935 | +17.8% |
| Trade debts | 44 | €1,905 | €8,584 | +€6,679 | +350.6% |
| Suppliers | 440/4 | €1,905 | €8,584 | +€6,679 | +350.6% |
| Taxes, remuneration and social security | 45 | €76,398 | €83,654 | +€7,256 | +9.5% |
| Taxes | 450/3 | €72,897 | €80,154 | +€7,256 | +10.0% |
| Remuneration and social security | 454/9 | €3,501 | €3,501 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,276 | €2,061 | +€785 | +61.6% |
| Other operating charges | 640/8 | €1,461 | €748 | -€713 | -48.8% |
| Non-recurring operating charges | 66A | €1,367 | €23,240 | +€21,873 | +1599.6% |
| Gross operating margin | 9900 | €242,023 | €80,395 | -€161,627 | -66.8% |
| Operating profit (loss) | 9901 | €237,919 | €54,346 | -€183,573 | -77.2% |
| Financial income | 75/76B | €1,172 | €2,720 | +€1,549 | +132.2% |
| Recurring financial income | 75 | €1,172 | €2,720 | +€1,549 | +132.2% |
| Financial charges | 65/66B | €7,940 | €4,242 | -€3,698 | -46.6% |
| Recurring financial charges | 65 | €7,940 | €4,242 | -€3,698 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €231,150 | €52,825 | -€178,326 | -77.1% |
| Income taxes | 67/77 | €55,431 | €12,355 | -€43,076 | -77.7% |
| Profit (loss) for the period | 9904 | €175,720 | €40,470 | -€135,250 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €175,720 | €40,470 | -€135,250 | -77.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.