DAELMO BÂTIMENT: 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.
DAELMO BÂTIMENT
Largest movements
- Receivables within one year +€37,551
up €37,551 (+84.5%), from €44,449 to €82,000
of which Trade receivables: +€29,584
- Cash +€21,712
up €21,712 (+24.5%), from €88,643 to €110,355
mainly Trade debts (+€39,545) and Net result for the year (+€14,835)
- Tangible fixed assets -€3,910
down €3,910 (-82.9%), from €4,720 to €809
- Trade debts +€39,545
up €39,545 (+15678.1%), from €252 to €39,797
- Profit (loss) carried forward +€14,835
up €14,835 (+11.6%), from €127,580 to €142,415
- Gross operating margin +€28,940
up €28,940 (+198.5%), from €14,581 to €43,521
- Taxes +€23,671
up €23,671 (+3934.7%), from €602 to €24,272
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,812 | €193,164 | +€55,352 | +40.2% |
| Fixed assets | 21/28 | €4,720 | €809 | -€3,910 | -82.9% |
| Tangible fixed assets | 22/27 | €4,720 | €809 | -€3,910 | -82.9% |
| Furniture and vehicles | 24 | €4,720 | €809 | -€3,910 | -82.9% |
| Current assets | 29/58 | €133,092 | €192,355 | +€59,263 | +44.5% |
| Amounts receivable within one year | 40/41 | €44,449 | €82,000 | +€37,551 | +84.5% |
| Trade receivables | 40 | €42,695 | €72,278 | +€29,584 | +69.3% |
| Other amounts receivable | 41 | €1,755 | €9,722 | +€7,967 | +454.0% |
| Cash at bank and in hand | 54/58 | €88,643 | €110,355 | +€21,712 | +24.5% |
| Total equity and liabilities | 10/49 | €137,812 | €193,164 | +€55,352 | +40.2% |
| Equity | 10/15 | €129,580 | €144,415 | +€14,835 | +11.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,580 | €142,415 | +€14,835 | +11.6% |
| Amounts payable | 17/49 | €8,232 | €48,749 | +€40,517 | +492.2% |
| Amounts payable within one year | 42/48 | €8,232 | €48,749 | +€40,517 | +492.2% |
| Trade debts | 44 | €252 | €39,797 | +€39,545 | +15678.1% |
| Suppliers | 440/4 | €252 | €39,797 | +€39,545 | +15678.1% |
| Other amounts payable | 47/48 | €7,980 | €8,952 | +€972 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,910 | €3,910 | = | 0.0% |
| Other operating charges | 640/8 | €480 | €324 | -€156 | -32.6% |
| Gross operating margin | 9900 | €14,581 | €43,521 | +€28,940 | +198.5% |
| Operating profit (loss) | 9901 | €10,191 | €39,287 | +€29,096 | +285.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €229 | €184 | -€46 | -19.9% |
| Recurring financial charges | 65 | €229 | €184 | -€46 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €9,962 | €39,108 | +€29,146 | +292.6% |
| Income taxes | 67/77 | €602 | €24,272 | +€23,671 | +3934.7% |
| Profit (loss) for the period | 9904 | €9,360 | €14,835 | +€5,475 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,360 | €14,835 | +€5,475 | +58.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.