DAHLRA: 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.
DAHLRA
Largest movements
- Receivables within one year -€11,834
down €11,834 (-97.8%), from €12,103 to €268
of which Trade receivables: -€12,100
- Accrued charges and deferred income -€11,996
no longer reported in 2025 (was €11,996)
- Other debts -€6,948
down €6,948 (-5.9%), from €118,628 to €111,679
- Advances received +€6,050
new in 2025: €6,050
- Reserves +€3,006
up €3,006 (+14.3%), from €20,990 to €23,995
- Tax, wage and social debts -€1,925
down €1,925 (-14.3%), from €13,478 to €11,554
- Gross operating margin -€7,120
down €7,120 (-54.3%), from €13,110 to €5,991
- Taxes -€1,828
down €1,828 (-51.1%), from €3,581 to €1,752
- Financial charges +€164
up €164 (+136%), from €121 to €285
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 | €168,962 | €157,851 | -€11,110 | -6.6% |
| Fixed assets | 21/28 | €156,144 | €155,619 | -€525 | -0.3% |
| Tangible fixed assets | 22/27 | €574 | €49 | -€525 | -91.4% |
| Furniture and vehicles | 24 | €574 | €49 | -€525 | -91.4% |
| Financial fixed assets | 28 | €155,570 | €155,570 | = | 0.0% |
| Current assets | 29/58 | €12,818 | €2,232 | -€10,585 | -82.6% |
| Amounts receivable within one year | 40/41 | €12,103 | €268 | -€11,834 | -97.8% |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 41 | €3 | €268 | +€266 | +10,068% |
| Cash at bank and in hand | 54/58 | €715 | €1,617 | +€902 | +126% |
| Deferred charges and accrued income | 490/1 | - | €347 | +€347 | |
| Total equity and liabilities | 10/49 | €168,962 | €157,851 | -€11,110 | -6.6% |
| Equity | 10/15 | €23,990 | €26,995 | +€3,006 | +12.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,990 | €23,995 | +€3,006 | +14.3% |
| Distributable reserves | 133 | €20,990 | €23,995 | +€3,006 | +14.3% |
| Amounts payable | 17/49 | €144,972 | €130,856 | -€14,116 | -9.7% |
| Amounts payable within one year | 42/48 | €132,976 | €130,856 | -€2,120 | -1.6% |
| Trade debts | 44 | €871 | €1,573 | +€703 | +80.7% |
| Suppliers | 440/4 | €871 | €1,573 | +€703 | +80.7% |
| Advances received on contracts in progress | 46 | - | €6,050 | +€6,050 | |
| Taxes, remuneration and social security | 45 | €13,478 | €11,554 | -€1,925 | -14.3% |
| Taxes | 450/3 | €13,478 | €11,554 | -€1,925 | -14.3% |
| Other amounts payable | 47/48 | €118,628 | €111,679 | -€6,948 | -5.9% |
| Accrued charges and deferred income | 492/3 | €11,996 | - | -€11,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €525 | €525 | +€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €424 | +€36 | +9.3% |
| Gross operating margin | 9900 | €13,110 | €5,991 | -€7,120 | -54.3% |
| Operating profit (loss) | 9901 | €12,198 | €5,042 | -€7,156 | -58.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -72.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -72.7% |
| Financial charges | 65/66B | €121 | €285 | +€164 | +136% |
| Recurring financial charges | 65 | €121 | €285 | +€164 | +136% |
| Profit (loss) for the period before taxes | 9903 | €12,079 | €4,758 | -€7,321 | -60.6% |
| Income taxes | 67/77 | €3,581 | €1,752 | -€1,828 | -51.1% |
| Profit (loss) for the period | 9904 | €8,498 | €3,006 | -€5,493 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,498 | €3,006 | -€5,493 | -64.6% |
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 25 October 2026 via checked.be.