DAELDERENVELD: 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.
DAELDERENVELD
Largest movements
- Cash +€104,367
up €104,367 (+1,211%), from €8,618 to €112,986
mainly Net result for the year (+€127,883) and Debts after one year (+€63,843)
- Tangible fixed assets +€72,516
up €72,516 (+295%), from €24,544 to €97,060
of which Furniture and vehicles: +€73,051
- Receivables within one year +€52,030
up €52,030 (+25.8%), from €201,417 to €253,446
- Reserves +€127,883
up €127,883 (+73.1%), from €174,888 to €302,771
- Debts after one year +€63,843
new in 2025: €63,843
- Tax, wage and social debts +€46,427
up €46,427 (+121%), from €38,467 to €84,894
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Current portion of long-term debt +€14,933
new in 2025: €14,933
- Gross operating margin +€32,016
up €32,016 (+23.2%), from €138,134 to €170,151
- Depreciation -€8,854
down €8,854 (-59.1%), from €14,980 to €6,126
- Taxes +€8,667
up €8,667 (+26.1%), from €33,204 to €41,870
- Other operating charges +€4,577
up €4,577 (+262%), from €1,747 to €6,324
- Financial income +€2,470
up €2,470 (+24.7%), from €9,996 to €12,466
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 | €243,271 | €473,712 | +€230,442 | +94.7% |
| Fixed assets | 21/28 | €24,544 | €97,060 | +€72,516 | +295% |
| Tangible fixed assets | 22/27 | €24,544 | €97,060 | +€72,516 | +295% |
| Furniture and vehicles | 24 | €19,653 | €92,704 | +€73,051 | +372% |
| Other tangible fixed assets | 26 | €4,892 | €4,356 | -€535 | -10.9% |
| Current assets | 29/58 | €218,726 | €376,652 | +€157,926 | +72.2% |
| Amounts receivable within one year | 40/41 | €201,417 | €253,446 | +€52,030 | +25.8% |
| Other amounts receivable | 41 | €201,417 | €253,446 | +€52,030 | +25.8% |
| Current investments | 50/53 | €4,969 | €5,012 | +€43 | +0.9% |
| Cash at bank and in hand | 54/58 | €8,618 | €112,986 | +€104,367 | +1,211% |
| Deferred charges and accrued income | 490/1 | €3,723 | €5,208 | +€1,485 | +39.9% |
| Total equity and liabilities | 10/49 | €243,271 | €473,712 | +€230,442 | +94.7% |
| Equity | 10/15 | €177,388 | €305,271 | +€127,883 | +72.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €174,888 | €302,771 | +€127,883 | +73.1% |
| Distributable reserves | 133 | €174,888 | €302,771 | +€127,883 | +73.1% |
| Amounts payable | 17/49 | €65,883 | €168,441 | +€102,558 | +156% |
| Amounts payable after more than one year | 17 | - | €63,843 | +€63,843 | |
| Financial debts | 170/4 | - | €63,843 | +€63,843 | |
| Amounts payable within one year | 42/48 | €65,883 | €104,597 | +€38,715 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | - | €14,933 | +€14,933 | |
| Trade debts | 44 | €2,416 | €4,771 | +€2,356 | +97.5% |
| Suppliers | 440/4 | €2,416 | €4,771 | +€2,356 | +97.5% |
| Taxes, remuneration and social security | 45 | €38,467 | €84,894 | +€46,427 | +121% |
| Taxes | 450/3 | €38,467 | €84,894 | +€46,427 | +121% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,980 | €6,126 | -€8,854 | -59.1% |
| Other operating charges | 640/8 | €1,747 | €6,324 | +€4,577 | +262% |
| Gross operating margin | 9900 | €138,134 | €170,151 | +€32,016 | +23.2% |
| Operating profit (loss) | 9901 | €121,408 | €157,701 | +€36,293 | +29.9% |
| Financial income | 75/76B | €9,996 | €12,466 | +€2,470 | +24.7% |
| Recurring financial income | 75 | €9,996 | €12,466 | +€2,470 | +24.7% |
| Financial charges | 65/66B | €59 | €413 | +€355 | +606% |
| Recurring financial charges | 65 | €59 | €413 | +€355 | +606% |
| Profit (loss) for the period before taxes | 9903 | €131,346 | €169,754 | +€38,408 | +29.2% |
| Income taxes | 67/77 | €33,204 | €41,870 | +€8,667 | +26.1% |
| Profit (loss) for the period | 9904 | €98,142 | €127,883 | +€29,741 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98,142 | €127,883 | +€29,741 | +30.3% |
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 24 October 2026 via checked.be.