DAL TECH: 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 TECH
Largest movements
- Receivables within one year +€109,397
up €109,397 (+55.2%), from €198,199 to €307,596
of which Other amounts receivable: +€81,496
- Cash -€55,008
down €55,008 (-38.9%), from €141,541 to €86,534
mainly Receivables within one year (-€109,397) and Contributions, distributions and other (-€54,000)
- Tangible fixed assets +€41,328
up €41,328 (+263.0%), from €15,715 to €57,043
of which Furniture and vehicles: +€40,200
- Deferred charges and accrued income +€8,309
up €8,309 (+228.9%), from €3,630 to €11,939
- Other debts +€54,000
new in 2025: €54,000
- Debts after one year +€28,319
new in 2025: €28,319
- Trade debts +€9,561
up €9,561 (+66.4%), from €14,396 to €23,957
- Current portion of long-term debt +€8,536
new in 2025: €8,536
- Reserves +€6,000
up €6,000 (+2.8%), from €215,855 to €221,855
- Gross operating margin -€19,039
down €19,039 (-4.5%), from €422,347 to €403,308
- Depreciation +€6,227
up €6,227 (+108.8%), from €5,722 to €11,949
- Taxes -€5,899
down €5,899 (-16.7%), from €35,334 to €29,436
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 | €359,084 | €463,622 | +€104,537 | +29.1% |
| Fixed assets | 21/28 | €15,715 | €57,553 | +€41,838 | +266.2% |
| Tangible fixed assets | 22/27 | €15,715 | €57,043 | +€41,328 | +263.0% |
| Plant, machinery and equipment | 23 | €9,282 | €9,139 | -€143 | -1.5% |
| Furniture and vehicles | 24 | €5,014 | €45,214 | +€40,200 | +801.7% |
| Other tangible fixed assets | 26 | €1,418 | €2,689 | +€1,271 | +89.6% |
| Financial fixed assets | 28 | - | €510 | +€510 | |
| Current assets | 29/58 | €343,370 | €406,069 | +€62,699 | +18.3% |
| Amounts receivable within one year | 40/41 | €198,199 | €307,596 | +€109,397 | +55.2% |
| Trade receivables | 40 | €125,643 | €153,544 | +€27,901 | +22.2% |
| Other amounts receivable | 41 | €72,556 | €154,053 | +€81,496 | +112.3% |
| Cash at bank and in hand | 54/58 | €141,541 | €86,534 | -€55,008 | -38.9% |
| Deferred charges and accrued income | 490/1 | €3,630 | €11,939 | +€8,309 | +228.9% |
| Total equity and liabilities | 10/49 | €359,084 | €463,622 | +€104,537 | +29.1% |
| Equity | 10/15 | €297,969 | €308,297 | +€10,328 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €215,855 | €221,855 | +€6,000 | +2.8% |
| Distributable reserves | 133 | €215,855 | €221,855 | +€6,000 | +2.8% |
| Profit (loss) carried forward | 14 | €69,714 | €74,042 | +€4,328 | +6.2% |
| Amounts payable | 17/49 | €61,115 | €155,325 | +€94,210 | +154.2% |
| Amounts payable after more than one year | 17 | - | €28,319 | +€28,319 | |
| Financial debts | 170/4 | - | €28,319 | +€28,319 | |
| Amounts payable within one year | 42/48 | €61,111 | €127,006 | +€65,894 | +107.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,536 | +€8,536 | |
| Financial debts | 43 | €11,109 | €10,791 | -€318 | -2.9% |
| Other loans | 439 | €11,109 | €10,791 | -€318 | -2.9% |
| Trade debts | 44 | €14,396 | €23,957 | +€9,561 | +66.4% |
| Suppliers | 440/4 | €14,396 | €23,957 | +€9,561 | +66.4% |
| Taxes, remuneration and social security | 45 | €35,606 | €29,722 | -€5,884 | -16.5% |
| Taxes | 450/3 | €22,350 | €16,400 | -€5,950 | -26.6% |
| Remuneration and social security | 454/9 | €13,256 | €13,322 | +€66 | +0.5% |
| Other amounts payable | 47/48 | - | €54,000 | +€54,000 | |
| Accrued charges and deferred income | 492/3 | €4 | - | -€4 | |
| Remuneration, social security and pensions | 62 | €290,943 | €293,047 | +€2,104 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,722 | €11,949 | +€6,227 | +108.8% |
| Other operating charges | 640/8 | €1,984 | €3,984 | +€2,000 | +100.8% |
| Gross operating margin | 9900 | €422,347 | €403,308 | -€19,039 | -4.5% |
| Operating profit (loss) | 9901 | €123,698 | €94,328 | -€29,370 | -23.7% |
| Financial income | 75/76B | €1,998 | €5,979 | +€3,980 | +199.2% |
| Recurring financial income | 75 | €1,998 | €5,979 | +€3,980 | +199.2% |
| Financial charges | 65/66B | €4,429 | €6,543 | +€2,114 | +47.7% |
| Recurring financial charges | 65 | €4,429 | €6,543 | +€2,114 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €121,268 | €93,763 | -€27,505 | -22.7% |
| Income taxes | 67/77 | €35,334 | €29,436 | -€5,899 | -16.7% |
| Profit (loss) for the period | 9904 | €85,933 | €64,328 | -€21,606 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,933 | €64,328 | -€21,606 | -25.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.