Dahlia: 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.
Dahlia
Largest movements
- Tangible fixed assets +€1.6m
up €1.6m (+39189.5%), from €4,187 to €1.6m
of which Land and buildings: +€1.6m
- Receivables within one year +€102,594
up €102,594 (+1361.6%), from €7,535 to €110,129
of which Trade receivables: +€98,155
- Cash +€31,961
up €31,961 (+55.3%), from €57,818 to €89,779
mainly Debts after one year (+€1.1m) and Other debts (+€494,296)
- Debts after one year +€1.1m
new in 2024: €1.1m
- Other debts +€494,296
up €494,296 (+1855.0%), from €26,647 to €520,943
- Current portion of long-term debt +€147,400
new in 2024: €147,400
- Advances received +€28,193
new in 2024: €28,193
- Gross operating margin +€62,773
up €62,773 (+597.2%), from €10,512 to €73,285
- Depreciation +€61,227
up €61,227 (+8229.5%), from €744 to €61,971
- Financial charges +€15,568
up €15,568 (+901.9%), from €1,726 to €17,294
- Financial income +€5,847
new in 2024: €5,847
- Taxes -€1,823
down €1,823 (-92.2%), from €1,977 to €154
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 | €80,338 | €1,856,445 | +€1.8m | +2210.8% |
| Fixed assets | 21/28 | €4,187 | €1,645,050 | +€1.6m | +39189.5% |
| Tangible fixed assets | 22/27 | €4,187 | €1,645,050 | +€1.6m | +39189.5% |
| Land and buildings | 22 | - | €1,642,506 | +€1.6m | |
| Furniture and vehicles | 24 | €4,187 | €2,543 | -€1,644 | -39.3% |
| Current assets | 29/58 | €76,151 | €211,395 | +€135,244 | +177.6% |
| Amounts receivable within one year | 40/41 | €7,535 | €110,129 | +€102,594 | +1361.6% |
| Trade receivables | 40 | - | €98,155 | +€98,155 | |
| Other amounts receivable | 41 | €7,535 | €11,974 | +€4,439 | +58.9% |
| Cash at bank and in hand | 54/58 | €57,818 | €89,779 | +€31,961 | +55.3% |
| Deferred charges and accrued income | 490/1 | €10,798 | €11,487 | +€689 | +6.4% |
| Total equity and liabilities | 10/49 | €80,338 | €1,856,445 | +€1.8m | +2210.8% |
| Equity | 10/15 | €44,999 | €43,848 | -€1,151 | -2.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €34,999 | €33,848 | -€1,151 | -3.3% |
| Distributable reserves | 133 | €34,999 | €33,848 | -€1,151 | -3.3% |
| Amounts payable | 17/49 | €35,339 | €1,812,597 | +€1.8m | +5029.2% |
| Amounts payable after more than one year | 17 | - | €1,090,850 | +€1.1m | |
| Financial debts | 170/4 | - | €1,090,850 | +€1.1m | |
| Amounts payable within one year | 42/48 | €35,339 | €719,387 | +€684,048 | +1935.7% |
| Current portion of amounts payable after more than one year | 42 | - | €147,400 | +€147,400 | |
| Trade debts | 44 | €4,283 | €11,370 | +€7,087 | +165.5% |
| Suppliers | 440/4 | €4,283 | €11,370 | +€7,087 | +165.5% |
| Advances received on contracts in progress | 46 | - | €28,193 | +€28,193 | |
| Taxes, remuneration and social security | 45 | €4,409 | €11,481 | +€7,072 | +160.4% |
| Taxes | 450/3 | €4,409 | €11,481 | +€7,072 | +160.4% |
| Other amounts payable | 47/48 | €26,647 | €520,943 | +€494,296 | +1855.0% |
| Accrued charges and deferred income | 492/3 | - | €2,360 | +€2,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €61,971 | +€61,227 | +8229.5% |
| Other operating charges | 640/8 | €597 | €864 | +€267 | +44.7% |
| Gross operating margin | 9900 | €10,512 | €73,285 | +€62,773 | +597.2% |
| Operating profit (loss) | 9901 | €9,171 | €10,450 | +€1,279 | +13.9% |
| Financial income | 75/76B | - | €5,847 | +€5,847 | |
| Recurring financial income | 75 | - | €5,847 | +€5,847 | |
| Financial charges | 65/66B | €1,726 | €17,294 | +€15,568 | +901.9% |
| Recurring financial charges | 65 | €1,726 | €17,294 | +€15,568 | +901.9% |
| Profit (loss) for the period before taxes | 9903 | €7,445 | -€996 | -€8,441 | |
| Income taxes | 67/77 | €1,977 | €154 | -€1,823 | -92.2% |
| Profit (loss) for the period | 9904 | €5,468 | -€1,150 | -€6,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,468 | -€1,150 | -€6,618 |
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 6 October 2026 via checked.be.