DAL: 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.
DAL
Largest movements
- Receivables within one year +€252,132
up €252,132 (+86.4%), from €291,903 to €544,035
of which Other amounts receivable: +€220,112
- Cash -€21,874
down €21,874 (-82.3%), from €26,581 to €4,707
mainly Receivables within one year (-€252,132) and Advances received (-€20,788)
- Trade debts +€142,507
up €142,507 (+155.4%), from €91,684 to €234,191
- Tax, wage and social debts +€43,694
up €43,694 (+112.8%), from €38,746 to €82,439
- Reserves +€38,887
up €38,887 (+22.4%), from €173,313 to €212,199
- Other debts +€23,914
up €23,914 (+710.3%), from €3,367 to €27,281
- Advances received -€20,788
down €20,788 (-100.0%), from €20,788 to €0
- Taxes +€8,929
up €8,929 (+72.5%), from €12,317 to €21,246
- Financial income +€8,793
up €8,793 (+82.5%), from €10,661 to €19,454
- Financial charges +€8,657
up €8,657 (+164.1%), from €5,276 to €13,933
- Other operating charges +€2,619
up €2,619 (+514.1%), from €509 to €3,128
- Gross operating margin +€2,124
up €2,124 (+3.6%), from €58,940 to €61,064
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 | €330,897 | €559,110 | +€228,213 | +69.0% |
| Fixed assets | 21/28 | €12,185 | €8,861 | -€3,324 | -27.3% |
| Tangible fixed assets | 22/27 | €12,185 | €8,861 | -€3,324 | -27.3% |
| Plant, machinery and equipment | 23 | €8,951 | €7,318 | -€1,633 | -18.2% |
| Furniture and vehicles | 24 | €3,234 | €1,543 | -€1,691 | -52.3% |
| Current assets | 29/58 | €318,713 | €550,249 | +€231,537 | +72.6% |
| Amounts receivable within one year | 40/41 | €291,903 | €544,035 | +€252,132 | +86.4% |
| Trade receivables | 40 | €0 | €32,020 | +€32,020 | |
| Other amounts receivable | 41 | €291,903 | €512,015 | +€220,112 | +75.4% |
| Cash at bank and in hand | 54/58 | €26,581 | €4,707 | -€21,874 | -82.3% |
| Deferred charges and accrued income | 490/1 | €228 | €1,508 | +€1,280 | +560.0% |
| Total equity and liabilities | 10/49 | €330,897 | €559,110 | +€228,213 | +69.0% |
| Equity | 10/15 | €176,313 | €215,199 | +€38,887 | +22.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €173,313 | €212,199 | +€38,887 | +22.4% |
| Distributable reserves | 133 | €173,313 | €212,199 | +€38,887 | +22.4% |
| Amounts payable | 17/49 | €154,585 | €343,911 | +€189,326 | +122.5% |
| Amounts payable within one year | 42/48 | €154,585 | €343,911 | +€189,326 | +122.5% |
| Trade debts | 44 | €91,684 | €234,191 | +€142,507 | +155.4% |
| Suppliers | 440/4 | €91,684 | €234,191 | +€142,507 | +155.4% |
| Advances received on contracts in progress | 46 | €20,788 | €0 | -€20,788 | -100.0% |
| Taxes, remuneration and social security | 45 | €38,746 | €82,439 | +€43,694 | +112.8% |
| Taxes | 450/3 | €38,746 | €82,439 | +€43,694 | +112.8% |
| Other amounts payable | 47/48 | €3,367 | €27,281 | +€23,914 | +710.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,870 | €3,324 | -€546 | -14.1% |
| Other operating charges | 640/8 | €509 | €3,128 | +€2,619 | +514.1% |
| Gross operating margin | 9900 | €58,940 | €61,064 | +€2,124 | +3.6% |
| Operating profit (loss) | 9901 | €54,560 | €54,612 | +€52 | +0.1% |
| Financial income | 75/76B | €10,661 | €19,454 | +€8,793 | +82.5% |
| Recurring financial income | 75 | €10,661 | €19,454 | +€8,793 | +82.5% |
| Financial charges | 65/66B | €5,276 | €13,933 | +€8,657 | +164.1% |
| Recurring financial charges | 65 | €5,276 | €13,933 | +€8,657 | +164.1% |
| Profit (loss) for the period before taxes | 9903 | €59,945 | €60,133 | +€187 | +0.3% |
| Income taxes | 67/77 | €12,317 | €21,246 | +€8,929 | +72.5% |
| Profit (loss) for the period | 9904 | €47,628 | €38,887 | -€8,742 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,628 | €38,887 | -€8,742 | -18.4% |
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 10 October 2026 via checked.be.