Daelenberghütte: 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.
Daelenberghütte
Largest movements
- Tangible fixed assets -€5,339
down €5,339 (-69.3%), from €7,708 to €2,369
of which Leasing and similar rights: -€7,472
- Receivables within one year -€2,094
down €2,094 (-51.7%), from €4,048 to €1,954
of which Other amounts receivable: -€1,802
- Cash +€2,049
up €2,049 (+3.2%), from €63,251 to €65,300
mainly Other debts (+€9,944) and Depreciation (+€5,878)
- Stocks and contracts +€1,988
up €1,988 (+15.8%), from €12,551 to €14,539
- Other debts +€9,944
up €9,944 (+576%), from €1,727 to €11,671
- Reserves -€6,113
down €6,113 (-14.6%), from €41,963 to €35,850
of which Distributable reserves: -€6,113
- Current portion of long-term debt -€5,635
no longer reported in 2025 (was €5,635)
- Debts after one year -€1,878
down €1,878 (-11.1%), from €16,878 to €15,000
of which Financial debts: -€1,878
- Advances received +€1,074
up €1,074 (+519%), from €207 to €1,281
- Gross operating margin +€1,493
up €1,493 (+9.6%), from €15,576 to €17,069
- Taxes +€974
up €974 (+58.5%), from €1,664 to €2,638
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 | €88,297 | €84,780 | -€3,517 | -4.0% |
| Fixed assets | 21/28 | €7,708 | €2,369 | -€5,339 | -69.3% |
| Tangible fixed assets | 22/27 | €7,708 | €2,369 | -€5,339 | -69.3% |
| Plant, machinery and equipment | 23 | €236 | €532 | +€296 | +125% |
| Furniture and vehicles | 24 | - | €1,837 | +€1,837 | |
| Leasing and similar rights | 25 | €7,472 | - | -€7,472 | |
| Current assets | 29/58 | €80,589 | €82,411 | +€1,822 | +2.3% |
| Stocks and contracts in progress | 3 | €12,551 | €14,539 | +€1,988 | +15.8% |
| Stocks | 30/36 | €12,551 | €14,539 | +€1,988 | +15.8% |
| Amounts receivable within one year | 40/41 | €4,048 | €1,954 | -€2,094 | -51.7% |
| Trade receivables | 40 | €357 | €65 | -€292 | -81.8% |
| Other amounts receivable | 41 | €3,691 | €1,889 | -€1,802 | -48.8% |
| Cash at bank and in hand | 54/58 | €63,251 | €65,300 | +€2,049 | +3.2% |
| Deferred charges and accrued income | 490/1 | €739 | €618 | -€121 | -16.4% |
| Total equity and liabilities | 10/49 | €88,297 | €84,780 | -€3,517 | -4.0% |
| Equity | 10/15 | €60,563 | €54,450 | -€6,113 | -10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,963 | €35,850 | -€6,113 | -14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,103 | €33,990 | -€6,113 | -15.2% |
| Amounts payable | 17/49 | €27,734 | €30,330 | +€2,596 | +9.4% |
| Amounts payable after more than one year | 17 | €16,878 | €15,000 | -€1,878 | -11.1% |
| Financial debts | 170/4 | €1,878 | - | -€1,878 | |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,106 | €14,580 | +€4,474 | +44.3% |
| Current portion of amounts payable after more than one year | 42 | €5,635 | - | -€5,635 | |
| Trade debts | 44 | €2,537 | €1,628 | -€909 | -35.8% |
| Suppliers | 440/4 | €2,537 | €1,628 | -€909 | -35.8% |
| Advances received on contracts in progress | 46 | €207 | €1,281 | +€1,074 | +519% |
| Other amounts payable | 47/48 | €1,727 | €11,671 | +€9,944 | +576% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,896 | €5,878 | -€18 | -0.3% |
| Other operating charges | 640/8 | €1,099 | €1,153 | +€54 | +4.9% |
| Non-recurring operating charges | 66A | €2,750 | €1,074 | -€1,676 | -60.9% |
| Gross operating margin | 9900 | €15,576 | €17,069 | +€1,493 | +9.6% |
| Operating profit (loss) | 9901 | €5,821 | €8,964 | +€3,143 | +54.0% |
| Financial income | 75/76B | €335 | €186 | -€149 | -44.5% |
| Recurring financial income | 75 | €335 | €186 | -€149 | -44.5% |
| Financial charges | 65/66B | €1,003 | €963 | -€40 | -4.0% |
| Recurring financial charges | 65 | €1,003 | €963 | -€40 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €5,153 | €8,187 | +€3,034 | +58.9% |
| Income taxes | 67/77 | €1,664 | €2,638 | +€974 | +58.5% |
| Profit (loss) for the period | 9904 | €3,489 | €5,549 | +€2,060 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,489 | €5,549 | +€2,060 | +59.0% |
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 16 October 2026 via checked.be.