Daelemans Retail Management: 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 Retail Management
Largest movements
- Cash +€50,746
up €50,746 (+25.7%), from €197,208 to €247,955
mainly Net result for the year (+€62,174) and Receivables within one year (+€22,186)
- Receivables within one year -€22,186
down €22,186 (-36.6%), from €60,611 to €38,425
of which Trade receivables: -€23,956
- Reserves +€62,114
up €62,114 (+29.3%), from €212,171 to €274,286
- Trade debts -€20,363
down €20,363 (-79.4%), from €25,653 to €5,290
- Tax, wage and social debts -€16,682
down €16,682 (-46.9%), from €35,566 to €18,883
of which Taxes: -€14,282
- Other debts +€3,213
up €3,213 (+1,039%), from €309 to €3,523
- Gross operating margin -€16,390
down €16,390 (-15.6%), from €105,373 to €88,983
- Taxes -€2,718
down €2,718 (-12.0%), from €22,630 to €19,913
- Financial income +€2,670
up €2,670 (+426%), from €627 to €3,297
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 | €276,449 | €304,481 | +€28,032 | +10.1% |
| Fixed assets | 21/28 | €18,630 | €18,102 | -€528 | -2.8% |
| Tangible fixed assets | 22/27 | €18,630 | €18,102 | -€528 | -2.8% |
| Furniture and vehicles | 24 | €18,630 | €18,102 | -€528 | -2.8% |
| Current assets | 29/58 | €257,819 | €286,380 | +€28,560 | +11.1% |
| Amounts receivable within one year | 40/41 | €60,611 | €38,425 | -€22,186 | -36.6% |
| Trade receivables | 40 | €48,156 | €24,200 | -€23,956 | -49.7% |
| Other amounts receivable | 41 | €12,455 | €14,225 | +€1,770 | +14.2% |
| Cash at bank and in hand | 54/58 | €197,208 | €247,955 | +€50,746 | +25.7% |
| Total equity and liabilities | 10/49 | €276,449 | €304,481 | +€28,032 | +10.1% |
| Equity | 10/15 | €214,671 | €276,786 | +€62,114 | +28.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €212,171 | €274,286 | +€62,114 | +29.3% |
| Distributable reserves | 133 | €212,171 | €274,286 | +€62,114 | +29.3% |
| Amounts payable | 17/49 | €61,778 | €27,696 | -€34,082 | -55.2% |
| Amounts payable within one year | 42/48 | €61,528 | €27,696 | -€33,832 | -55.0% |
| Trade debts | 44 | €25,653 | €5,290 | -€20,363 | -79.4% |
| Suppliers | 440/4 | €25,653 | €5,290 | -€20,363 | -79.4% |
| Taxes, remuneration and social security | 45 | €35,566 | €18,883 | -€16,682 | -46.9% |
| Taxes | 450/3 | €33,166 | €18,883 | -€14,282 | -43.1% |
| Remuneration and social security | 454/9 | €2,400 | €0 | -€2,400 | -100% |
| Other amounts payable | 47/48 | €309 | €3,523 | +€3,213 | +1,039% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,210 | €6,557 | +€347 | +5.6% |
| Other operating charges | 640/8 | €2,696 | €2,741 | +€45 | +1.7% |
| Gross operating margin | 9900 | €105,373 | €88,983 | -€16,390 | -15.6% |
| Operating profit (loss) | 9901 | €96,467 | €79,686 | -€16,782 | -17.4% |
| Financial income | 75/76B | €627 | €3,297 | +€2,670 | +426% |
| Recurring financial income | 75 | €627 | €3,297 | +€2,670 | +426% |
| Financial charges | 65/66B | €611 | €896 | +€285 | +46.7% |
| Recurring financial charges | 65 | €611 | €896 | +€285 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €96,484 | €82,087 | -€14,397 | -14.9% |
| Income taxes | 67/77 | €22,630 | €19,913 | -€2,718 | -12.0% |
| Profit (loss) for the period | 9904 | €73,854 | €62,174 | -€11,679 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,854 | €62,174 | -€11,679 | -15.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.