DALAST: 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.
DALAST
Largest movements
- Cash -€27,190
down €27,190 (-46.6%), from €58,370 to €31,180
mainly Advances received (-€20,501) and Tax, wage and social debts (-€10,325)
- Receivables within one year -€16,335
down €16,335 (-73.7%), from €22,162 to €5,827
of which Trade receivables: -€20,787
- Tangible fixed assets -€2,683
down €2,683 (-12.0%), from €22,411 to €19,728
of which Plant, machinery and equipment: -€4,193
- Advances received -€20,501
down €20,501 (-100%), from €20,501 to €0
- Tax, wage and social debts -€10,325
down €10,325 (-48.6%), from €21,251 to €10,926
of which Taxes: -€5,817
- Profit (loss) carried forward -€6,631
new in 2026: -€6,631
- Other debts -€5,656
down €5,656 (-23.0%), from €24,606 to €18,950
- Accrued charges and deferred income -€3,492
down €3,492 (-17.6%), from €19,800 to €16,308
- Gross operating margin -€52,355
down €52,355 (-84.1%), from €62,252 to €9,897
- Other operating charges -€14,210
down €14,210 (-90.1%), from €15,774 to €1,565
- Staff costs -€9,064
down €9,064 (-72.6%), from €12,481 to €3,417
- Taxes -€6,053
down €6,053 (-100%), from €6,053 to €0
- Depreciation -€2,455
down €2,455 (-18.0%), from €13,660 to €11,205
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,098 | €69,794 | -€46,304 | -39.9% |
| Fixed assets | 21/28 | €22,411 | €19,728 | -€2,683 | -12.0% |
| Tangible fixed assets | 22/27 | €22,411 | €19,728 | -€2,683 | -12.0% |
| Plant, machinery and equipment | 23 | €8,395 | €4,202 | -€4,193 | -50.0% |
| Furniture and vehicles | 24 | €6,733 | €3,576 | -€3,157 | -46.9% |
| Leasing and similar rights | 25 | €2,717 | €1,087 | -€1,630 | -60.0% |
| Other tangible fixed assets | 26 | €4,566 | €10,863 | +€6,297 | +138% |
| Current assets | 29/58 | €93,687 | €50,066 | -€43,621 | -46.6% |
| Stocks and contracts in progress | 3 | €12,919 | €12,992 | +€73 | +0.6% |
| Stocks | 30/36 | €12,919 | €12,992 | +€73 | +0.6% |
| Amounts receivable within one year | 40/41 | €22,162 | €5,827 | -€16,335 | -73.7% |
| Trade receivables | 40 | €21,202 | €415 | -€20,787 | -98.0% |
| Other amounts receivable | 41 | €961 | €5,412 | +€4,452 | +463% |
| Cash at bank and in hand | 54/58 | €58,370 | €31,180 | -€27,190 | -46.6% |
| Deferred charges and accrued income | 490/1 | €236 | €67 | -€169 | -71.6% |
| Total equity and liabilities | 10/49 | €116,098 | €69,794 | -€46,304 | -39.9% |
| Equity | 10/15 | €16,781 | €10,150 | -€6,631 | -39.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,781 | €13,781 | = | 0.0% |
| Distributable reserves | 133 | €13,781 | €13,781 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,631 | -€6,631 | |
| Amounts payable | 17/49 | €99,317 | €59,644 | -€39,673 | -39.9% |
| Amounts payable after more than one year | 17 | €1,212 | €0 | -€1,212 | -100% |
| Financial debts | 170/4 | €1,212 | €0 | -€1,212 | -100% |
| Amounts payable within one year | 42/48 | €78,305 | €43,336 | -€34,969 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €1,642 | €1,212 | -€430 | -26.2% |
| Trade debts | 44 | €10,305 | €12,247 | +€1,942 | +18.8% |
| Suppliers | 440/4 | €10,305 | €12,247 | +€1,942 | +18.8% |
| Advances received on contracts in progress | 46 | €20,501 | €0 | -€20,501 | -100% |
| Taxes, remuneration and social security | 45 | €21,251 | €10,926 | -€10,325 | -48.6% |
| Taxes | 450/3 | €16,743 | €10,926 | -€5,817 | -34.7% |
| Remuneration and social security | 454/9 | €4,508 | €0 | -€4,508 | -100% |
| Other amounts payable | 47/48 | €24,606 | €18,950 | -€5,656 | -23.0% |
| Accrued charges and deferred income | 492/3 | €19,800 | €16,308 | -€3,492 | -17.6% |
| Remuneration, social security and pensions | 62 | €12,481 | €3,417 | -€9,064 | -72.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,660 | €11,205 | -€2,455 | -18.0% |
| Other operating charges | 640/8 | €15,774 | €1,565 | -€14,210 | -90.1% |
| Gross operating margin | 9900 | €62,252 | €9,897 | -€52,355 | -84.1% |
| Operating profit (loss) | 9901 | €20,336 | -€6,290 | -€26,626 | |
| Financial income | 75/76B | €30 | €3 | -€27 | -90.1% |
| Recurring financial income | 75 | €30 | €3 | -€27 | -90.1% |
| Financial charges | 65/66B | €532 | €344 | -€189 | -35.4% |
| Recurring financial charges | 65 | €532 | €344 | -€189 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €19,834 | -€6,631 | -€26,465 | |
| Income taxes | 67/77 | €6,053 | €0 | -€6,053 | -100% |
| Profit (loss) for the period | 9904 | €13,781 | -€6,631 | -€20,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,781 | -€6,631 | -€20,412 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.