DAELIMMO: 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.
DAELIMMO
Largest movements
- Cash -€43,105
down €43,105 (-66.2%), from €65,078 to €21,973
mainly Debts after one year (-€50,000) and Investment in fixed assets (net) (-€11,639)
- Tangible fixed assets -€16,690
down €16,690 (-3.0%), from €554,834 to €538,144
of which Land and buildings: -€16,335
- Debts after one year -€50,000
down €50,000 (-66.7%), from €75,000 to €25,000
- Trade debts +€10,955
up €10,955 (+2746.0%), from €399 to €11,354
- Other debts -€9,655
down €9,655 (-96.3%), from €10,029 to €374
- Gross operating margin -€1,216
down €1,216 (-3.3%), from €36,894 to €35,678
- Financial charges -€450
down €450 (-18.9%), from €2,374 to €1,924
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 | €628,461 | €571,587 | -€56,873 | -9.0% |
| Fixed assets | 21/28 | €554,834 | €538,144 | -€16,690 | -3.0% |
| Tangible fixed assets | 22/27 | €554,834 | €538,144 | -€16,690 | -3.0% |
| Land and buildings | 22 | €551,638 | €535,304 | -€16,335 | -3.0% |
| Plant, machinery and equipment | 23 | €3,196 | €2,841 | -€355 | -11.1% |
| Current assets | 29/58 | €73,627 | €33,443 | -€40,183 | -54.6% |
| Amounts receivable within one year | 40/41 | €5 | €265 | +€261 | +5580.1% |
| Other amounts receivable | 41 | €5 | €265 | +€261 | +5580.1% |
| Cash at bank and in hand | 54/58 | €65,078 | €21,973 | -€43,105 | -66.2% |
| Deferred charges and accrued income | 490/1 | €8,544 | €11,205 | +€2,661 | +31.1% |
| Total equity and liabilities | 10/49 | €628,461 | €571,587 | -€56,873 | -9.0% |
| Equity | 10/15 | €536,395 | €533,151 | -€3,243 | -0.6% |
| Contributions | 10/11 | €508,182 | €508,182 | = | 0.0% |
| Capital | 10 | €508,182 | €508,182 | = | 0.0% |
| Issued capital | 100 | €508,182 | €508,182 | = | 0.0% |
| Reserves | 13 | €2,396 | €2,396 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,396 | €2,396 | = | 0.0% |
| Legal reserve | 130 | €2,396 | €2,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,817 | €22,573 | -€3,243 | -12.6% |
| Amounts payable | 17/49 | €92,066 | €38,436 | -€53,630 | -58.3% |
| Amounts payable after more than one year | 17 | €75,000 | €25,000 | -€50,000 | -66.7% |
| Financial debts | 170/4 | €75,000 | €25,000 | -€50,000 | -66.7% |
| Amounts payable within one year | 42/48 | €10,428 | €11,729 | +€1,300 | +12.5% |
| Trade debts | 44 | €399 | €11,354 | +€10,955 | +2746.0% |
| Suppliers | 440/4 | €399 | €11,354 | +€10,955 | +2746.0% |
| Other amounts payable | 47/48 | €10,029 | €374 | -€9,655 | -96.3% |
| Accrued charges and deferred income | 492/3 | €6,638 | €1,707 | -€4,930 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,277 | €28,329 | +€53 | +0.2% |
| Other operating charges | 640/8 | €8,451 | €8,703 | +€252 | +3.0% |
| Gross operating margin | 9900 | €36,894 | €35,678 | -€1,216 | -3.3% |
| Operating profit (loss) | 9901 | €167 | -€1,354 | -€1,521 | |
| Financial income | 75/76B | €16 | €35 | +€20 | +126.7% |
| Recurring financial income | 75 | €16 | €35 | +€20 | +126.7% |
| Financial charges | 65/66B | €2,374 | €1,924 | -€450 | -18.9% |
| Recurring financial charges | 65 | €2,374 | €1,924 | -€450 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,191 | -€3,243 | -€1,052 | -48.0% |
| Profit (loss) for the period | 9904 | -€2,191 | -€3,243 | -€1,052 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,191 | -€3,243 | -€1,052 | -48.0% |
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 1 October 2026 via checked.be.