DALAIN: 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.
DALAIN
Largest movements
- Tangible fixed assets -€7,056
down €7,056 (-63.5%), from €11,119 to €4,063
of which Furniture and vehicles: -€6,511
- Cash +€3,717
up €3,717 (+549.4%), from €677 to €4,394
mainly Other debts (+€12,827) and Investment in fixed assets (net) (+€3,676)
- Receivables within one year -€2,700
no longer reported in 2025 (was €2,700)
- Financial fixed assets +€960
new in 2025: €960
- Deferred charges and accrued income +€559
new in 2025: €559
- Trade debts -€16,018
down €16,018 (-74.4%), from €21,518 to €5,500
- Other debts +€12,827
up €12,827 (+88.4%), from €14,509 to €27,336
- Profit (loss) carried forward -€4,675
down €4,675 (-17.6%), from -€26,531 to -€31,206
- Tax, wage and social debts +€3,345
new in 2025: €3,345
- Gross operating margin +€41,885
up €41,885, from -€1,290 to €40,595
- Other operating charges +€23,214
new in 2025: €23,214
- Staff costs +€19,889
new in 2025: €19,889
- Depreciation +€2,420
new in 2025: €2,420
- Financial income +€1,364
new in 2025: €1,364
of which Financial income: +€1,364
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 | €14,496 | €9,975 | -€4,520 | -31.2% |
| Fixed assets | 21/28 | €11,119 | €5,023 | -€6,096 | -54.8% |
| Tangible fixed assets | 22/27 | €11,119 | €4,063 | -€7,056 | -63.5% |
| Furniture and vehicles | 24 | €6,511 | - | -€6,511 | |
| Other tangible fixed assets | 26 | €4,608 | €4,063 | -€545 | -11.8% |
| Financial fixed assets | 28 | - | €960 | +€960 | |
| Current assets | 29/58 | €3,377 | €4,952 | +€1,576 | +46.7% |
| Amounts receivable within one year | 40/41 | €2,700 | - | -€2,700 | |
| Other amounts receivable | 41 | €2,700 | - | -€2,700 | |
| Cash at bank and in hand | 54/58 | €677 | €4,394 | +€3,717 | +549.4% |
| Deferred charges and accrued income | 490/1 | - | €559 | +€559 | |
| Total equity and liabilities | 10/49 | €14,496 | €9,975 | -€4,520 | -31.2% |
| Equity | 10/15 | -€21,531 | -€26,206 | -€4,675 | -21.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,531 | -€31,206 | -€4,675 | -17.6% |
| Amounts payable | 17/49 | €36,027 | €36,181 | +€154 | +0.4% |
| Amounts payable within one year | 42/48 | €36,027 | €36,181 | +€154 | +0.4% |
| Trade debts | 44 | €21,518 | €5,500 | -€16,018 | -74.4% |
| Suppliers | 440/4 | €21,518 | €5,500 | -€16,018 | -74.4% |
| Taxes, remuneration and social security | 45 | - | €3,345 | +€3,345 | |
| Remuneration and social security | 454/9 | - | €3,345 | +€3,345 | |
| Other amounts payable | 47/48 | €14,509 | €27,336 | +€12,827 | +88.4% |
| Non-recurring operating income | 76A | - | €2,068 | +€2,068 | |
| Remuneration, social security and pensions | 62 | - | €19,889 | +€19,889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,420 | +€2,420 | |
| Other operating charges | 640/8 | - | €23,214 | +€23,214 | |
| Gross operating margin | 9900 | -€1,290 | €40,595 | +€41,885 | |
| Operating profit (loss) | 9901 | -€1,290 | -€4,927 | -€3,637 | -282.0% |
| Financial income | 75/76B | - | €1,364 | +€1,364 | |
| Recurring financial income | 75 | - | €1,364 | +€1,364 | |
| Non-recurring financial income | 76B | - | €1,364 | +€1,364 | |
| Financial charges | 65/66B | €47 | €1,111 | +€1,064 | +2284.2% |
| Recurring financial charges | 65 | €47 | €1,111 | +€1,064 | +2284.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,337 | -€4,675 | -€3,338 | -249.7% |
| Profit (loss) for the period | 9904 | -€1,337 | -€4,675 | -€3,338 | -249.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,337 | -€4,675 | -€3,338 | -249.7% |
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 29 September 2026 via checked.be.