DAELEMANS HOLDING: 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.
DAELEMANS HOLDING
Largest movements
- Current investments -€95,171
down €95,171 (-5.6%), from €1.7m to €1.6m
- Cash +€69,186
up €69,186 (+230%), from €30,130 to €99,316
mainly Current investments (+€95,171) and Depreciation (+€20,861)
- Profit (loss) carried forward -€57,477
down €57,477 (-121%), from -€47,693 to -€105,170
- Gross operating margin -€21,737
down €21,737 (-48.8%), from -€44,546 to -€66,283
- Financial income +€12,011
up €12,011 (+55.6%), from €21,583 to €33,594
of which Financial income: +€12,431
- Financial charges +€8,041
up €8,041, from -€6,305 to €1,736
- Other operating charges -€1,644
down €1,644 (-51.7%), from €3,180 to €1,536
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 | €2,027,551 | €1,974,379 | -€53,172 | -2.6% |
| Fixed assets | 21/28 | €84,036 | €68,826 | -€15,211 | -18.1% |
| Tangible fixed assets | 22/27 | €84,036 | €68,826 | -€15,211 | -18.1% |
| Plant, machinery and equipment | 23 | €9,591 | €8,147 | -€1,444 | -15.1% |
| Furniture and vehicles | 24 | €74,446 | €60,679 | -€13,767 | -18.5% |
| Current assets | 29/58 | €1,943,514 | €1,905,553 | -€37,961 | -2.0% |
| Amounts receivable after more than one year | 29 | €186,955 | €170,795 | -€16,159 | -8.6% |
| Other amounts receivable | 291 | €186,955 | €170,795 | -€16,159 | -8.6% |
| Amounts receivable within one year | 40/41 | €29,723 | €33,415 | +€3,692 | +12.4% |
| Trade receivables | 40 | €2,667 | €5,136 | +€2,469 | +92.6% |
| Other amounts receivable | 41 | €27,056 | €28,279 | +€1,223 | +4.5% |
| Current investments | 50/53 | €1,694,575 | €1,599,404 | -€95,171 | -5.6% |
| Cash at bank and in hand | 54/58 | €30,130 | €99,316 | +€69,186 | +230% |
| Deferred charges and accrued income | 490/1 | €2,131 | €2,622 | +€491 | +23.1% |
| Total equity and liabilities | 10/49 | €2,027,551 | €1,974,379 | -€53,172 | -2.6% |
| Equity | 10/15 | €1,990,026 | €1,932,549 | -€57,477 | -2.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,976,219 | €1,976,219 | = | 0.0% |
| Non-distributable reserves | 130/1 | €43,400 | €43,400 | = | 0.0% |
| Legal reserve | 130 | €43,400 | €43,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,501 | €14,501 | = | 0.0% |
| Distributable reserves | 133 | €1,918,318 | €1,918,318 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,693 | -€105,170 | -€57,477 | -121% |
| Amounts payable | 17/49 | €37,524 | €41,829 | +€4,305 | +11.5% |
| Amounts payable within one year | 42/48 | €37,524 | €41,829 | +€4,305 | +11.5% |
| Trade debts | 44 | €248 | €466 | +€218 | +88.0% |
| Suppliers | 440/4 | €248 | €466 | +€218 | +88.0% |
| Taxes, remuneration and social security | 45 | €530 | €3,438 | +€2,908 | +549% |
| Taxes | 450/3 | €530 | €438 | -€92 | -17.3% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €36,746 | €37,925 | +€1,178 | +3.2% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,942 | €20,861 | -€82 | -0.4% |
| Other operating charges | 640/8 | €3,180 | €1,536 | -€1,644 | -51.7% |
| Gross operating margin | 9900 | -€44,546 | -€66,283 | -€21,737 | -48.8% |
| Operating profit (loss) | 9901 | -€68,669 | -€88,680 | -€20,011 | -29.1% |
| Financial income | 75/76B | €21,583 | €33,594 | +€12,011 | +55.6% |
| Recurring financial income | 75 | €21,163 | €33,594 | +€12,431 | +58.7% |
| Non-recurring financial income | 76B | €420 | - | -€420 | |
| Financial charges | 65/66B | -€6,305 | €1,736 | +€8,041 | |
| Recurring financial charges | 65 | -€6,305 | €1,736 | +€8,041 | |
| Profit (loss) for the period before taxes | 9903 | -€40,780 | -€56,822 | -€16,042 | -39.3% |
| Income taxes | 67/77 | €1,092 | €655 | -€436 | -40.0% |
| Profit (loss) for the period | 9904 | -€41,872 | -€57,477 | -€15,605 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,872 | -€57,477 | -€15,605 | -37.3% |
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 14 October 2026 via checked.be.