DAL KIP: 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.
DAL KIP
Largest movements
- Receivables within one year -€137,413
down €137,413 (-18.1%), from €760,032 to €622,619
- Tax, wage and social debts -€145,271
down €145,271 (-95.1%), from €152,693 to €7,422
of which Taxes: -€145,271
- Financial income -€3,900
down €3,900 (-17.6%), from €22,100 to €18,200
- Gross operating margin -€3,387
down €3,387 (-111.2%), from -€3,047 to -€6,434
- Taxes -€2,272
down €2,272 (-46.9%), from €4,847 to €2,575
- Other operating charges +€277
up €277 (+26.1%), from €1,059 to €1,336
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.
Cash bridge derived
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 | €772,578 | €634,613 | -€137,965 | -17.9% |
| Fixed assets | 21/28 | €11,458 | €11,458 | = | 0.0% |
| Financial fixed assets | 28 | €11,458 | €11,458 | = | 0.0% |
| Current assets | 29/58 | €761,120 | €623,155 | -€137,965 | -18.1% |
| Amounts receivable within one year | 40/41 | €760,032 | €622,619 | -€137,413 | -18.1% |
| Other amounts receivable | 41 | €760,032 | €622,619 | -€137,413 | -18.1% |
| Cash at bank and in hand | 54/58 | €1,088 | €536 | -€552 | -50.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €772,578 | €634,613 | -€137,965 | -17.9% |
| Equity | 10/15 | €612,698 | €619,771 | +€7,073 | +1.2% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €541,198 | €548,271 | +€7,073 | +1.3% |
| Amounts payable | 17/49 | €159,880 | €14,842 | -€145,038 | -90.7% |
| Amounts payable within one year | 42/48 | €157,813 | €14,842 | -€142,971 | -90.6% |
| Trade debts | 44 | €5,120 | €7,420 | +€2,300 | +44.9% |
| Suppliers | 440/4 | €5,120 | €7,420 | +€2,300 | +44.9% |
| Taxes, remuneration and social security | 45 | €152,693 | €7,422 | -€145,271 | -95.1% |
| Taxes | 450/3 | €152,693 | €7,422 | -€145,271 | -95.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,067 | €0 | -€2,067 | -100.0% |
| Non-recurring operating income | 76A | €262 | €0 | -€262 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €1,059 | €1,336 | +€277 | +26.1% |
| Gross operating margin | 9900 | -€3,047 | -€6,434 | -€3,387 | -111.2% |
| Operating profit (loss) | 9901 | -€4,106 | -€7,770 | -€3,664 | -89.2% |
| Financial income | 75/76B | €22,100 | €18,200 | -€3,900 | -17.6% |
| Recurring financial income | 75 | €22,100 | €18,200 | -€3,900 | -17.6% |
| Financial charges | 65/66B | €829 | €782 | -€47 | -5.7% |
| Recurring financial charges | 65 | €829 | €782 | -€47 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €17,165 | €9,648 | -€7,517 | -43.8% |
| Income taxes | 67/77 | €4,847 | €2,575 | -€2,272 | -46.9% |
| Profit (loss) for the period | 9904 | €12,318 | €7,073 | -€5,245 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,318 | €7,073 | -€5,245 | -42.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.