DAELEMANS & CO: 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.
DAELEMANS & CO
Largest movements
- Cash -€3,577
down €3,577 (-27.6%), from €12,946 to €9,369
mainly Net result for the year (-€4,045) and Investment in fixed assets (net) (-€1,600)
- Tangible fixed assets -€2,594
down €2,594 (-22.4%), from €11,558 to €8,965
of which Plant, machinery and equipment: -€1,637
- Deferred charges and accrued income +€924
up €924 (+5.1%), from €17,972 to €18,896
- Profit (loss) carried forward -€4,045
down €4,045 (-5.7%), from -€70,355 to -€74,399
- Tax, wage and social debts +€1,188
up €1,188 (+66.0%), from €1,799 to €2,986
of which Remuneration and social security: +€1,188
- Trade debts -€1,135
down €1,135 (-89.9%), from €1,262 to €127
- Accrued charges and deferred income -€1,122
down €1,122 (-100.0%), from €1,122 to €0
- Gross operating margin -€3,515
down €3,515 (-8.5%), from €41,335 to €37,819
- Taxes +€484
up €484 (+18.6%), from €2,598 to €3,082
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 | €61,288 | €56,174 | -€5,114 | -8.3% |
| Fixed assets | 21/28 | €11,558 | €8,965 | -€2,594 | -22.4% |
| Tangible fixed assets | 22/27 | €11,558 | €8,965 | -€2,594 | -22.4% |
| Land and buildings | 22 | €2,516 | €2,244 | -€273 | -10.8% |
| Plant, machinery and equipment | 23 | €5,266 | €3,629 | -€1,637 | -31.1% |
| Furniture and vehicles | 24 | €1,301 | €951 | -€350 | -26.9% |
| Other tangible fixed assets | 26 | €2,476 | €2,142 | -€334 | -13.5% |
| Current assets | 29/58 | €49,730 | €47,209 | -€2,521 | -5.1% |
| Amounts receivable within one year | 40/41 | €18,812 | €18,945 | +€133 | +0.7% |
| Trade receivables | 40 | €14,668 | €13,977 | -€692 | -4.7% |
| Other amounts receivable | 41 | €4,144 | €4,968 | +€824 | +19.9% |
| Cash at bank and in hand | 54/58 | €12,946 | €9,369 | -€3,577 | -27.6% |
| Deferred charges and accrued income | 490/1 | €17,972 | €18,896 | +€924 | +5.1% |
| Total equity and liabilities | 10/49 | €61,288 | €56,174 | -€5,114 | -8.3% |
| Equity | 10/15 | €57,105 | €53,060 | -€4,045 | -7.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €53,092 | €53,092 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €45,655 | €45,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,355 | -€74,399 | -€4,045 | -5.7% |
| Amounts payable | 17/49 | €4,183 | €3,113 | -€1,069 | -25.6% |
| Amounts payable within one year | 42/48 | €3,061 | €3,113 | +€52 | +1.7% |
| Trade debts | 44 | €1,262 | €127 | -€1,135 | -89.9% |
| Suppliers | 440/4 | €1,262 | €127 | -€1,135 | -89.9% |
| Taxes, remuneration and social security | 45 | €1,799 | €2,986 | +€1,188 | +66.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,799 | €2,986 | +€1,188 | +66.0% |
| Accrued charges and deferred income | 492/3 | €1,122 | €0 | -€1,122 | -100.0% |
| Remuneration, social security and pensions | 62 | €33,041 | €33,181 | +€140 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,375 | €4,194 | -€181 | -4.1% |
| Other operating charges | 640/8 | €1,718 | €1,306 | -€412 | -24.0% |
| Gross operating margin | 9900 | €41,335 | €37,819 | -€3,515 | -8.5% |
| Operating profit (loss) | 9901 | €2,201 | -€861 | -€3,062 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €187 | €102 | -€85 | -45.5% |
| Recurring financial charges | 65 | €187 | €102 | -€85 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €2,014 | -€963 | -€2,976 | |
| Income taxes | 67/77 | €2,598 | €3,082 | +€484 | +18.6% |
| Profit (loss) for the period | 9904 | -€584 | -€4,045 | -€3,461 | -592.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€584 | -€4,045 | -€3,461 | -592.5% |
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 5 October 2026 via checked.be.