DAL-PONT: 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.
What changed
DAL-PONT
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€55,165
2024 · €187,003-€131,838
Equity
€900,405
2024 · €845,240+€55,165
Cash
€319,724
2024 · €360,345-€40,622
Balance sheet total
€7.6m
2024 · €7.5m+€189,442
Largest movements
Assets
- Tangible fixed assets -€410,034
down €410,034 (-6.1%), from €6.7m to €6.3m
of which Land and buildings: -€403,574
- Intangible fixed assets +€377,479
up €377,479 (+2,031%), from €18,585 to €396,064
- Receivables within one year +€267,359
up €267,359 (+75.0%), from €356,457 to €623,816
of which Other amounts receivable: +€256,485
Equity and liabilities
- Current portion of long-term debt +€107,721
up €107,721 (+28.3%), from €380,006 to €487,728
Income statement
- Staff costs +€210,271
up €210,271 (+9.0%), from €2.3m to €2.5m
- Write-downs -€94,270
no longer reported in 2025 (was €94,270)
- Depreciation +€90,394
up €90,394 (+19.6%), from €461,881 to €552,275
- Other operating charges -€49,186
down €49,186 (-19.1%), from €256,853 to €207,667
- Taxes -€47,551
down €47,551 (-61.9%), from €76,876 to €29,325
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.
Result 2024
€187,003
Gross operating margin
-€22,562
Staff costs
-€210,271
Depreciation
-€90,394
Write-downs
+€94,270
Other operating charges
+€49,186
Financial income
-€174
Financial charges
+€556
Taxes
+€47,551
Result 2025
€55,165
raises the resultlowers the result
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.
From operations
+€384,369
Investment
-€519,720
Financing
+€94,729
Cash 2024
€360,345
From operations (derived)
+€384,369
Net result for the year
+€55,165
Depreciation
+€552,275
Stocks and contracts
+€528
Receivables within one year
-€267,359
Deferred charges and accrued income
+€4,213
Trade debts
+€12,824
Tax, wage and social debts
-€26,581
Other debts
+€7,186
Accrued charges and deferred income
+€46,119
Investment (derived)
-€519,720
Investment in fixed assets (net)
-€519,720
Financing
+€94,729
Debts after one year
-€5,542
Current portion of long-term debt
+€107,721
Short-term financial debts
-€7,450
Cash 2025
€319,724
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,450,492 | €7,639,933 | +€189,442 | +2.5% |
| Fixed assets | 21/28 | €6,700,461 | €6,667,906 | -€32,555 | -0.5% |
| Intangible fixed assets | 21 | €18,585 | €396,064 | +€377,479 | +2,031% |
| Tangible fixed assets | 22/27 | €6,681,876 | €6,271,842 | -€410,034 | -6.1% |
| Land and buildings | 22 | €6,514,360 | €6,110,786 | -€403,574 | -6.2% |
| Plant, machinery and equipment | 23 | €14,020 | €9,667 | -€4,353 | -31.0% |
| Furniture and vehicles | 24 | €128,711 | €144,817 | +€16,106 | +12.5% |
| Leasing and similar rights | 25 | €24,511 | €6,573 | -€17,939 | -73.2% |
| Other tangible fixed assets | 26 | €274 | €0 | -€274 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €750,031 | €972,028 | +€221,997 | +29.6% |
| Stocks and contracts in progress | 3 | €6,752 | €6,225 | -€528 | -7.8% |
| Stocks | 30/36 | €6,752 | €6,225 | -€528 | -7.8% |
| Amounts receivable within one year | 40/41 | €356,457 | €623,816 | +€267,359 | +75.0% |
| Trade receivables | 40 | €262,284 | €273,158 | +€10,874 | +4.1% |
| Other amounts receivable | 41 | €94,173 | €350,658 | +€256,485 | +272% |
| Cash at bank and in hand | 54/58 | €360,345 | €319,724 | -€40,622 | -11.3% |
| Deferred charges and accrued income | 490/1 | €26,476 | €22,263 | -€4,213 | -15.9% |
| Total equity and liabilities | 10/49 | €7,450,492 | €7,639,933 | +€189,442 | +2.5% |
| Equity | 10/15 | €845,240 | €900,405 | +€55,165 | +6.5% |
| Contributions | 10/11 | €149,480 | €149,480 | = | 0.0% |
| Reserves | 13 | €14,948 | €14,948 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,948 | €14,948 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,948 | €14,948 | = | 0.0% |
| Profit (loss) carried forward | 14 | €680,812 | €735,977 | +€55,165 | +8.1% |
| Amounts payable | 17/49 | €6,605,252 | €6,739,529 | +€134,277 | +2.0% |
| Amounts payable after more than one year | 17 | €5,090,641 | €5,085,099 | -€5,542 | -0.1% |
| Financial debts | 170/4 | €5,090,641 | €5,085,099 | -€5,542 | -0.1% |
| Amounts payable within one year | 42/48 | €1,509,027 | €1,602,727 | +€93,700 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €380,006 | €487,728 | +€107,721 | +28.3% |
| Financial debts | 43 | €230,235 | €222,785 | -€7,450 | -3.2% |
| Credit institutions | 430/8 | €230,235 | €222,785 | -€7,450 | -3.2% |
| Trade debts | 44 | €145,342 | €158,166 | +€12,824 | +8.8% |
| Suppliers | 440/4 | €145,342 | €158,166 | +€12,824 | +8.8% |
| Taxes, remuneration and social security | 45 | €440,816 | €414,235 | -€26,581 | -6.0% |
| Taxes | 450/3 | €85,629 | €28,451 | -€57,178 | -66.8% |
| Remuneration and social security | 454/9 | €355,187 | €385,784 | +€30,597 | +8.6% |
| Other amounts payable | 47/48 | €312,628 | €319,813 | +€7,186 | +2.3% |
| Accrued charges and deferred income | 492/3 | €5,583 | €51,703 | +€46,119 | +826% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €2,328,025 | €2,538,296 | +€210,271 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461,881 | €552,275 | +€90,394 | +19.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €94,270 | - | -€94,270 | |
| Other operating charges | 640/8 | €256,853 | €207,667 | -€49,186 | -19.1% |
| Gross operating margin | 9900 | €3,536,230 | €3,513,668 | -€22,562 | -0.6% |
| Operating profit (loss) | 9901 | €395,201 | €215,430 | -€179,771 | -45.5% |
| Financial income | 75/76B | €308 | €134 | -€174 | -56.5% |
| Recurring financial income | 75 | €308 | €134 | -€174 | -56.5% |
| Financial charges | 65/66B | €131,630 | €131,074 | -€556 | -0.4% |
| Recurring financial charges | 65 | €131,630 | €131,074 | -€556 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €263,879 | €84,490 | -€179,389 | -68.0% |
| Income taxes | 67/77 | €76,876 | €29,325 | -€47,551 | -61.9% |
| Profit (loss) for the period | 9904 | €187,003 | €55,165 | -€131,838 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €187,003 | €55,165 | -€131,838 | -70.5% |
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 13 October 2026 via checked.be.