DALACOR: 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.
DALACOR
Largest movements
- Cash +€21,949
up €21,949 (+107%), from €20,555 to €42,504
mainly Other debts (+€106,453) and Depreciation (+€70,805)
- Tangible fixed assets -€16,932
down €16,932 (-1.1%), from €1.5m to €1.5m
of which Land and buildings: -€14,716
- Other debts +€106,453
up €106,453 (+84.2%), from €126,431 to €232,884
- Debts after one year -€53,602
down €53,602 (-4.9%), from €1.1m to €1.0m
- Reserves -€53,277
down €53,277 (-20.1%), from €265,687 to €212,410
- Gross operating margin +€86,402
up €86,402 (+62.5%), from €138,344 to €224,745
- Taxes +€23,289
up €23,289 (+557%), from €4,178 to €27,467
- Depreciation -€6,258
down €6,258 (-8.1%), from €77,063 to €70,805
- Financial charges +€2,333
up €2,333 (+5.6%), from €41,553 to €43,886
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 | €1,639,347 | €1,654,401 | +€15,054 | +0.9% |
| Fixed assets | 21/28 | €1,539,108 | €1,522,177 | -€16,932 | -1.1% |
| Tangible fixed assets | 22/27 | €1,539,108 | €1,522,177 | -€16,932 | -1.1% |
| Land and buildings | 22 | €1,520,211 | €1,505,494 | -€14,716 | -1.0% |
| Plant, machinery and equipment | 23 | €5,121 | €3,452 | -€1,668 | -32.6% |
| Furniture and vehicles | 24 | €386 | - | -€386 | |
| Other tangible fixed assets | 26 | €13,391 | €13,230 | -€160 | -1.2% |
| Current assets | 29/58 | €100,239 | €132,225 | +€31,986 | +31.9% |
| Amounts receivable within one year | 40/41 | €29,223 | €34,539 | +€5,316 | +18.2% |
| Trade receivables | 40 | €18,390 | €23,708 | +€5,318 | +28.9% |
| Other amounts receivable | 41 | €10,833 | €10,831 | -€2 | 0.0% |
| Current investments | 50/53 | €48,944 | €49,315 | +€371 | +0.8% |
| Cash at bank and in hand | 54/58 | €20,555 | €42,504 | +€21,949 | +107% |
| Deferred charges and accrued income | 490/1 | €1,517 | €5,867 | +€4,350 | +287% |
| Total equity and liabilities | 10/49 | €1,639,347 | €1,654,401 | +€15,054 | +0.9% |
| Equity | 10/15 | €303,891 | €249,755 | -€54,136 | -17.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €265,687 | €212,410 | -€53,277 | -20.1% |
| Distributable reserves | 133 | €265,687 | €212,410 | -€53,277 | -20.1% |
| Profit (loss) carried forward | 14 | €82 | €110 | +€28 | +34.0% |
| Investment grants | 15 | €25,722 | €24,835 | -€887 | -3.4% |
| Amounts payable | 17/49 | €1,335,456 | €1,404,647 | +€69,190 | +5.2% |
| Amounts payable after more than one year | 17 | €1,095,893 | €1,042,291 | -€53,602 | -4.9% |
| Financial debts | 170/4 | €1,095,893 | €1,042,291 | -€53,602 | -4.9% |
| Amounts payable within one year | 42/48 | €228,206 | €341,192 | +€112,986 | +49.5% |
| Current portion of amounts payable after more than one year | 42 | €66,601 | €74,729 | +€8,127 | +12.2% |
| Trade debts | 44 | €9,543 | €11,725 | +€2,182 | +22.9% |
| Suppliers | 440/4 | €9,543 | €11,725 | +€2,182 | +22.9% |
| Taxes, remuneration and social security | 45 | €25,630 | €21,855 | -€3,776 | -14.7% |
| Taxes | 450/3 | €25,630 | €21,855 | -€3,776 | -14.7% |
| Other amounts payable | 47/48 | €126,431 | €232,884 | +€106,453 | +84.2% |
| Accrued charges and deferred income | 492/3 | €11,358 | €21,164 | +€9,806 | +86.3% |
| Remuneration, social security and pensions | 62 | - | €166 | +€166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,063 | €70,805 | -€6,258 | -8.1% |
| Other operating charges | 640/8 | €7,949 | €8,720 | +€771 | +9.7% |
| Non-recurring operating charges | 66A | - | €8,600 | +€8,600 | |
| Gross operating margin | 9900 | €138,344 | €224,745 | +€86,402 | +62.5% |
| Operating profit (loss) | 9901 | €53,332 | €136,455 | +€83,123 | +156% |
| Financial income | 75/76B | €2,548 | €1,377 | -€1,171 | -46.0% |
| Recurring financial income | 75 | €1,072 | €1,377 | +€304 | +28.4% |
| Non-recurring financial income | 76B | €1,475 | - | -€1,475 | |
| Financial charges | 65/66B | €41,553 | €43,886 | +€2,333 | +5.6% |
| Recurring financial charges | 65 | €41,553 | €43,886 | +€2,333 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €14,326 | €93,945 | +€79,619 | +556% |
| Income taxes | 67/77 | €4,178 | €27,467 | +€23,289 | +557% |
| Profit (loss) for the period | 9904 | €10,148 | €66,478 | +€56,330 | +555% |
| Profit (loss) for the period to be appropriated | 9905 | €10,148 | €66,478 | +€56,330 | +555% |
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 17 October 2026 via checked.be.