DAL-NET: 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-NET
Largest movements
- Receivables within one year -€20,744
down €20,744 (-84.8%), from €24,475 to €3,732
of which Trade receivables: -€21,100
- Tangible fixed assets +€12,657
up €12,657 (+96.9%), from €13,065 to €25,721
of which Furniture and vehicles: +€13,365
- Profit (loss) carried forward -€10,033
down €10,033 (-6.6%), from €150,948 to €140,916
- Gross operating margin -€19,790
down €19,790, from €15,901 to -€3,889
- Taxes -€3,940
down €3,940 (-96.0%), from €4,105 to €165
- Depreciation -€323
down €323 (-5.5%), from €5,855 to €5,532
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 | €196,432 | €189,691 | -€6,741 | -3.4% |
| Fixed assets | 21/28 | €13,655 | €26,311 | +€12,657 | +92.7% |
| Tangible fixed assets | 22/27 | €13,065 | €25,721 | +€12,657 | +96.9% |
| Plant, machinery and equipment | 23 | €992 | €391 | -€601 | -60.6% |
| Furniture and vehicles | 24 | €11,966 | €25,330 | +€13,365 | +111.7% |
| Other tangible fixed assets | 26 | €107 | - | -€107 | |
| Financial fixed assets | 28 | €590 | €590 | = | 0.0% |
| Current assets | 29/58 | €182,777 | €163,380 | -€19,398 | -10.6% |
| Amounts receivable within one year | 40/41 | €24,475 | €3,732 | -€20,744 | -84.8% |
| Trade receivables | 40 | €23,175 | €2,075 | -€21,100 | -91.0% |
| Other amounts receivable | 41 | €1,300 | €1,657 | +€356 | +27.4% |
| Cash at bank and in hand | 54/58 | €158,175 | €159,648 | +€1,473 | +0.9% |
| Deferred charges and accrued income | 490/1 | €127 | - | -€127 | |
| Total equity and liabilities | 10/49 | €196,432 | €189,691 | -€6,741 | -3.4% |
| Equity | 10/15 | €171,408 | €161,376 | -€10,033 | -5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,948 | €140,916 | -€10,033 | -6.6% |
| Amounts payable | 17/49 | €25,024 | €28,315 | +€3,292 | +13.2% |
| Amounts payable within one year | 42/48 | €25,024 | €28,315 | +€3,292 | +13.2% |
| Trade debts | 44 | €15,808 | €17,441 | +€1,633 | +10.3% |
| Suppliers | 440/4 | €15,808 | €17,441 | +€1,633 | +10.3% |
| Taxes, remuneration and social security | 45 | €3,782 | €3,947 | +€165 | +4.4% |
| Taxes | 450/3 | €3,782 | €3,947 | +€165 | +4.4% |
| Other amounts payable | 47/48 | €5,434 | €6,928 | +€1,494 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,855 | €5,532 | -€323 | -5.5% |
| Other operating charges | 640/8 | €626 | €778 | +€152 | +24.3% |
| Gross operating margin | 9900 | €15,901 | -€3,889 | -€19,790 | |
| Operating profit (loss) | 9901 | €9,421 | -€10,198 | -€19,619 | |
| Financial income | 75/76B | €517 | €511 | -€6 | -1.2% |
| Recurring financial income | 75 | €517 | €511 | -€6 | -1.2% |
| Financial charges | 65/66B | €183 | €180 | -€3 | -1.4% |
| Recurring financial charges | 65 | €183 | €180 | -€3 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €9,755 | -€9,868 | -€19,623 | |
| Income taxes | 67/77 | €4,105 | €165 | -€3,940 | -96.0% |
| Profit (loss) for the period | 9904 | €5,650 | -€10,033 | -€15,682 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,650 | -€10,033 | -€15,682 |
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 3 October 2026 via checked.be.