DAELMANS BEHEER: 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.
What changed
DAELMANS BEHEER
NACE 77.110, Renting and leasing of cars and light motor vehicles
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€108,297
2023 · €458,024-€566,320
Equity
€58.7m
2023 · €58.9m-€108,297
Cash
€409,289
2023 · €1.1m-€708,009
Balance sheet total
€58.9m
2023 · €59.1m-€265,056
Largest movements
Assets
- Current investments +€2.5m
new in 2024: €2.5m
- Receivables within one year -€2.1m
down €2.1m (-16.6%), from €12.6m to €10.5m
- Cash -€708,009
down €708,009 (-63.4%), from €1.1m to €409,289
mainly Current investments (-€2.5m) and Tax, wage and social debts (-€177,370)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Turnover -€1.6m
down €1.6m (-63.8%), from €2.5m to €900,000
- Staff costs -€968,291
down €968,291 (-51.9%), from €1.9m to €896,815
- Taxes -€133,152
down €133,152 (-99.2%), from €134,263 to €1,111
of which Taxes: -€74,345
- Financial income +€46,004
up €46,004 (+10.0%), from €459,480 to €505,483
- Depreciation +€42,748
up €42,748 (+69.5%), from €61,536 to €104,284
From the 2023 result to the 2024 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.
Result 2023
€458,024
Turnover
-€1.6m
Other operating income
-€318
Services and other goods
+€19,129
Staff costs
+€968,291
Depreciation
-€42,748
Other operating charges
-€17,507
Other operating items
-€52,488
Financial income
+€46,004
Financial charges
-€35,876
Taxes
+€133,152
Result 2024
-€108,297
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.9m
Investment
-€2.6m
Financing
€0
Cash 2023
€1.1m
From operations (derived)
+€1.9m
Net result for the year
-€108,297
Depreciation
+€104,284
Receivables within one year
+€2.1m
Smaller working-capital items
+€1,489
Tax, wage and social debts
-€177,370
Accrued charges and deferred income
+€14,791
Investment (derived)
-€2.6m
Investment in fixed assets (net)
-€105,894
Current investments
-€2.5m
Cash 2024
€409,289
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,148,366 | €58,883,310 | -€265,056 | -0.4% |
| Fixed assets | 21/28 | €45,439,793 | €45,441,404 | +€1,611 | 0.0% |
| Tangible fixed assets | 22/27 | €1,199,793 | €1,201,404 | +€1,611 | +0.1% |
| Land and buildings | 22 | €885,000 | €849,600 | -€35,400 | -4.0% |
| Furniture and vehicles | 24 | €314,793 | €351,804 | +€37,011 | +11.8% |
| Financial fixed assets | 28 | €44,240,000 | €44,240,000 | = | 0.0% |
| Affiliated companies | 280/1 | €44,240,000 | €44,240,000 | = | 0.0% |
| Participating interests | 280 | €44,240,000 | €44,240,000 | = | 0.0% |
| Current assets | 29/58 | €13,708,573 | €13,441,906 | -€266,667 | -1.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €12,563,275 | €10,482,486 | -€2.1m | -16.6% |
| Other amounts receivable | 41 | €12,563,275 | €10,482,486 | -€2.1m | -16.6% |
| Current investments | 50/53 | - | €2,517,800 | +€2.5m | |
| Other investments | 51/53 | - | €2,517,800 | +€2.5m | |
| Cash at bank and in hand | 54/58 | €1,117,298 | €409,289 | -€708,009 | -63.4% |
| Deferred charges and accrued income | 490/1 | €28,000 | €32,331 | +€4,331 | +15.5% |
| Total equity and liabilities | 10/49 | €59,148,366 | €58,883,310 | -€265,056 | -0.4% |
| Equity | 10/15 | €58,853,408 | €58,745,112 | -€108,297 | -0.2% |
| Contributions | 10/11 | €56,652,235 | €56,652,235 | = | 0.0% |
| Capital | 10 | €56,652,235 | €56,652,235 | = | 0.0% |
| Issued capital | 100 | €56,652,235 | €56,652,235 | = | 0.0% |
| Reserves | 13 | €2,201,173 | €2,092,877 | -€108,297 | -4.9% |
| Non-distributable reserves | 130/1 | €761,045 | €761,045 | = | 0.0% |
| Legal reserve | 130 | €761,045 | €761,045 | = | 0.0% |
| Distributable reserves | 133 | €1,440,129 | €1,331,832 | -€108,297 | -7.5% |
| Amounts payable | 17/49 | €294,958 | €138,198 | -€156,760 | -53.1% |
| Amounts payable within one year | 42/48 | €290,522 | €118,972 | -€171,550 | -59.0% |
| Trade debts | 44 | €20,699 | €26,519 | +€5,820 | +28.1% |
| Suppliers | 440/4 | €20,699 | €26,519 | +€5,820 | +28.1% |
| Taxes, remuneration and social security | 45 | €269,823 | €92,453 | -€177,370 | -65.7% |
| Taxes | 450/3 | €127,697 | €33,838 | -€93,859 | -73.5% |
| Remuneration and social security | 454/9 | €142,126 | €58,615 | -€83,511 | -58.8% |
| Accrued charges and deferred income | 492/3 | €4,436 | €19,226 | +€14,791 | +333% |
| Operating income | 70/76A | €2,525,221 | €910,195 | -€1.6m | -64.0% |
| Turnover | 70 | €2,483,959 | €900,000 | -€1.6m | -63.8% |
| Other operating income | 74 | €10,513 | €10,195 | -€318 | -3.0% |
| Non-recurring operating income | 76A | €30,748 | €0 | -€30,748 | -100% |
| Operating charges | 60/66A | €2,388,750 | €1,483,325 | -€905,425 | -37.9% |
| Services and other goods | 61 | €411,618 | €392,489 | -€19,129 | -4.6% |
| Remuneration, social security and pensions | 62 | €1,865,106 | €896,815 | -€968,291 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,536 | €104,284 | +€42,748 | +69.5% |
| Other operating charges | 640/8 | €50,490 | €67,997 | +€17,507 | +34.7% |
| Non-recurring operating charges | 66A | - | €21,740 | +€21,740 | |
| Operating profit (loss) | 9901 | €136,471 | -€573,130 | -€709,601 | |
| Financial income | 75/76B | €459,480 | €505,483 | +€46,004 | +10.0% |
| Recurring financial income | 75 | €459,480 | €505,483 | +€46,004 | +10.0% |
| Income from current assets | 751 | €459,435 | €505,483 | +€46,048 | +10.0% |
| Other financial income | 752/9 | €44 | €0 | -€44 | -100% |
| Financial charges | 65/66B | €3,664 | €39,539 | +€35,876 | +979% |
| Recurring financial charges | 65 | €3,664 | €39,539 | +€35,876 | +979% |
| Debt charges | 650 | €0 | €34,195 | +€34,195 | |
| Other financial charges | 652/9 | €3,664 | €5,344 | +€1,681 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €592,287 | -€107,186 | -€699,473 | |
| Income taxes | 67/77 | €134,263 | €1,111 | -€133,152 | -99.2% |
| Taxes | 670/3 | €134,263 | €59,918 | -€74,345 | -55.4% |
| Tax adjustments and reversals of tax provisions | 77 | - | €58,807 | +€58,807 | |
| Profit (loss) for the period | 9904 | €458,024 | -€108,297 | -€566,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €458,024 | -€108,297 | -€566,320 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.