DAL42: 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.
DAL42
Largest movements
- Tangible fixed assets -€53,628
down €53,628 (-97.0%), from €55,273 to €1,645
of which Furniture and vehicles: -€52,760
- Receivables after one year +€40,936
new in 2025: €40,936
- Receivables within one year +€16,965
up €16,965 (+70.1%), from €24,214 to €41,179
of which Trade receivables: +€17,708
- Deferred charges and accrued income -€2,693
no longer reported in 2025 (was €2,693)
- Advances received +€44,000
new in 2025: €44,000
- Other debts -€14,372
no longer reported in 2025 (was €14,372)
- Debts after one year -€13,675
down €13,675 (-36.0%), from €38,008 to €24,333
- Profit (loss) carried forward -€9,239
down €9,239 (-82.9%), from €11,141 to €1,902
- Tax, wage and social debts -€8,941
down €8,941 (-71.3%), from €12,542 to €3,601
of which Remuneration and social security: -€9,183
- Gross operating margin -€51,351
down €51,351 (-92.7%), from €55,378 to €4,026
- Staff costs -€35,521
down €35,521 (-97.0%), from €36,615 to €1,093
- Other operating charges +€8,470
up €8,470 (+1,878%), from €451 to €8,922
- Taxes -€3,117
down €3,117 (-92.8%), from €3,359 to €242
- Depreciation -€2,306
down €2,306 (-63.8%), from €3,614 to €1,308
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,992 | €85,526 | +€1,533 | +1.8% |
| Fixed assets | 21/28 | €55,273 | €1,645 | -€53,628 | -97.0% |
| Tangible fixed assets | 22/27 | €55,273 | €1,645 | -€53,628 | -97.0% |
| Plant, machinery and equipment | 23 | €1,885 | €1,017 | -€868 | -46.0% |
| Furniture and vehicles | 24 | €53,388 | €628 | -€52,760 | -98.8% |
| Current assets | 29/58 | €28,719 | €83,880 | +€55,161 | +192% |
| Amounts receivable after more than one year | 29 | - | €40,936 | +€40,936 | |
| Other amounts receivable | 291 | - | €40,936 | +€40,936 | |
| Amounts receivable within one year | 40/41 | €24,214 | €41,179 | +€16,965 | +70.1% |
| Trade receivables | 40 | €22,111 | €39,819 | +€17,708 | +80.1% |
| Other amounts receivable | 41 | €2,103 | €1,360 | -€743 | -35.3% |
| Cash at bank and in hand | 54/58 | €1,812 | €1,765 | -€47 | -2.6% |
| Deferred charges and accrued income | 490/1 | €2,693 | - | -€2,693 | |
| Total equity and liabilities | 10/49 | €83,992 | €85,526 | +€1,533 | +1.8% |
| Equity | 10/15 | €16,141 | €6,902 | -€9,239 | -57.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,141 | €1,902 | -€9,239 | -82.9% |
| Amounts payable | 17/49 | €67,851 | €78,623 | +€10,772 | +15.9% |
| Amounts payable after more than one year | 17 | €38,008 | €24,333 | -€13,675 | -36.0% |
| Financial debts | 170/4 | €38,008 | €24,333 | -€13,675 | -36.0% |
| Amounts payable within one year | 42/48 | €29,843 | €54,290 | +€24,447 | +81.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,672 | +€6,672 | |
| Trade debts | 44 | €2,929 | €17 | -€2,912 | -99.4% |
| Suppliers | 440/4 | €2,929 | €17 | -€2,912 | -99.4% |
| Advances received on contracts in progress | 46 | - | €44,000 | +€44,000 | |
| Taxes, remuneration and social security | 45 | €12,542 | €3,601 | -€8,941 | -71.3% |
| Taxes | 450/3 | €3,359 | €3,601 | +€242 | +7.2% |
| Remuneration and social security | 454/9 | €9,183 | - | -€9,183 | |
| Other amounts payable | 47/48 | €14,372 | - | -€14,372 | |
| Remuneration, social security and pensions | 62 | €36,615 | €1,093 | -€35,521 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,614 | €1,308 | -€2,306 | -63.8% |
| Other operating charges | 640/8 | €451 | €8,922 | +€8,470 | +1,878% |
| Gross operating margin | 9900 | €55,378 | €4,026 | -€51,351 | -92.7% |
| Operating profit (loss) | 9901 | €14,698 | -€7,297 | -€21,995 | |
| Financial income | 75/76B | €0 | €43 | +€43 | +85,960% |
| Recurring financial income | 75 | €0 | €43 | +€43 | +85,960% |
| Financial charges | 65/66B | €198 | €1,743 | +€1,545 | +780% |
| Recurring financial charges | 65 | €198 | €1,743 | +€1,545 | +780% |
| Profit (loss) for the period before taxes | 9903 | €14,500 | -€8,997 | -€23,497 | |
| Income taxes | 67/77 | €3,359 | €242 | -€3,117 | -92.8% |
| Profit (loss) for the period | 9904 | €11,141 | -€9,239 | -€20,380 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,141 | -€9,239 | -€20,380 |
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 15 October 2026 via checked.be.