Daelemans - Goedgezelschap: what changed
Daelemans - Goedgezelschap
Largest movements
- Tangible fixed assets -€16,445
down €16,445 (-19.4%), from €84,854 to €68,409
of which Plant, machinery and equipment: -€8,348
- Receivables within one year +€7,371
new in 2025: €7,371
- Cash +€5,387
up €5,387 (+7.8%), from €69,338 to €74,725
mainly Net result for the year (+€28,087) and Depreciation (+€16,445)
- Other debts -€5,551
down €5,551 (-18.8%), from €29,551 to €24,000
- Reserves +€4,087
up €4,087 (+9.2%), from €44,610 to €48,697
- Accrued charges and deferred income -€1,557
no longer reported in 2025 (was €1,557)
- Depreciation -€9,178
down €9,178 (-35.8%), from €25,623 to €16,445
- Gross operating margin -€8,572
down €8,572 (-14.6%), from €58,540 to €49,968
- Financial charges -€1,555
down €1,555 (-97.5%), from €1,596 to €40
- Other operating charges -€742
down €742 (-18.6%), from €3,983 to €3,242
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,617 | €153,334 | -€2,284 | -1.5% |
| Fixed assets | 21/28 | €84,854 | €68,409 | -€16,445 | -19.4% |
| Tangible fixed assets | 22/27 | €84,854 | €68,409 | -€16,445 | -19.4% |
| Land and buildings | 22 | €18,147 | €10,049 | -€8,097 | -44.6% |
| Plant, machinery and equipment | 23 | €64,915 | €56,567 | -€8,348 | -12.9% |
| Other tangible fixed assets | 26 | €1,792 | €1,792 | = | 0.0% |
| Current assets | 29/58 | €70,763 | €84,925 | +€14,161 | +20.0% |
| Amounts receivable within one year | 40/41 | - | €7,371 | +€7,371 | |
| Other amounts receivable | 41 | - | €7,371 | +€7,371 | |
| Cash at bank and in hand | 54/58 | €69,338 | €74,725 | +€5,387 | +7.8% |
| Deferred charges and accrued income | 490/1 | €1,425 | €2,829 | +€1,404 | +98.5% |
| Total equity and liabilities | 10/49 | €155,617 | €153,334 | -€2,284 | -1.5% |
| Equity | 10/15 | €119,014 | €123,101 | +€4,087 | +3.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €44,610 | €48,697 | +€4,087 | +9.2% |
| Distributable reserves | 133 | €44,610 | €48,697 | +€4,087 | +9.2% |
| Profit (loss) carried forward | 14 | €12,431 | €12,431 | = | 0.0% |
| Amounts payable | 17/49 | €36,603 | €30,232 | -€6,371 | -17.4% |
| Amounts payable within one year | 42/48 | €35,046 | €30,232 | -€4,814 | -13.7% |
| Trade debts | 44 | €3,383 | €4,912 | +€1,529 | +45.2% |
| Suppliers | 440/4 | €3,383 | €4,912 | +€1,529 | +45.2% |
| Taxes, remuneration and social security | 45 | €2,112 | €1,320 | -€792 | -37.5% |
| Taxes | 450/3 | €2,112 | €1,320 | -€792 | -37.5% |
| Other amounts payable | 47/48 | €29,551 | €24,000 | -€5,551 | -18.8% |
| Accrued charges and deferred income | 492/3 | €1,557 | - | -€1,557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,623 | €16,445 | -€9,178 | -35.8% |
| Other operating charges | 640/8 | €3,983 | €3,242 | -€742 | -18.6% |
| Gross operating margin | 9900 | €58,540 | €49,968 | -€8,572 | -14.6% |
| Operating profit (loss) | 9901 | €28,933 | €30,282 | +€1,348 | +4.7% |
| Financial income | 75/76B | €255 | €379 | +€124 | +48.5% |
| Recurring financial income | 75 | €255 | €379 | +€124 | +48.5% |
| Financial charges | 65/66B | €1,596 | €40 | -€1,555 | -97.5% |
| Recurring financial charges | 65 | €1,596 | €40 | -€1,555 | -97.5% |
| Profit (loss) for the period before taxes | 9903 | €27,593 | €30,620 | +€3,027 | +11.0% |
| Income taxes | 67/77 | €2,847 | €2,533 | -€314 | -11.0% |
| Profit (loss) for the period | 9904 | €24,746 | €28,087 | +€3,341 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,746 | €28,087 | +€3,341 | +13.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.