DALATEC: 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.
DALATEC
Largest movements
- Tangible fixed assets +€240,794
up €240,794 (+163.9%), from €146,907 to €387,701
of which Land and buildings: +€240,729
- Cash +€38,458
up €38,458 (+8.9%), from €434,245 to €472,703
mainly Net result for the year (+€284,691) and Debts after one year (+€179,459)
- Deferred charges and accrued income -€27,331
down €27,331 (-65.1%), from €42,000 to €14,669
- Reserves +€284,691
up €284,691 (+284.0%), from €100,255 to €384,946
of which Distributable reserves: +€284,691
- Debts after one year +€179,459
up €179,459 (+142.8%), from €125,633 to €305,092
- Trade debts -€135,216
down €135,216 (-88.1%), from €153,537 to €18,322
- Other debts -€93,500
down €93,500 (-100.0%), from €93,500 to €0
- Current portion of long-term debt +€10,787
up €10,787 (+83.7%), from €12,889 to €23,676
- Turnover +€1.4m
new in 2025: €1.4m
- Purchases and services +€761,054
new in 2025: €761,054
- Gross operating margin +€143,257
up €143,257 (+28.1%), from €509,715 to €652,972
- Taxes +€48,704
up €48,704 (+57.0%), from €85,486 to €134,190
- Financial income +€41,635
up €41,635 (+1174.6%), from €3,545 to €45,180
of which Non-recurring financial income: +€43,898
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 | €704,360 | €954,857 | +€250,497 | +35.6% |
| Fixed assets | 21/28 | €146,907 | €387,701 | +€240,794 | +163.9% |
| Tangible fixed assets | 22/27 | €146,907 | €387,701 | +€240,794 | +163.9% |
| Land and buildings | 22 | €136,654 | €377,383 | +€240,729 | +176.2% |
| Plant, machinery and equipment | 23 | €2,911 | €769 | -€2,142 | -73.6% |
| Furniture and vehicles | 24 | €7,343 | €9,549 | +€2,207 | +30.1% |
| Current assets | 29/58 | €557,452 | €567,155 | +€9,703 | +1.7% |
| Amounts receivable within one year | 40/41 | €81,207 | €79,783 | -€1,424 | -1.8% |
| Trade receivables | 40 | €40,573 | €42,748 | +€2,176 | +5.4% |
| Other amounts receivable | 41 | €40,634 | €37,035 | -€3,600 | -8.9% |
| Cash at bank and in hand | 54/58 | €434,245 | €472,703 | +€38,458 | +8.9% |
| Deferred charges and accrued income | 490/1 | €42,000 | €14,669 | -€27,331 | -65.1% |
| Total equity and liabilities | 10/49 | €704,360 | €954,857 | +€250,497 | +35.6% |
| Equity | 10/15 | €269,757 | €554,448 | +€284,691 | +105.5% |
| Contributions | 10/11 | €18,564 | €18,564 | = | 0.0% |
| Reserves | 13 | €100,255 | €384,946 | +€284,691 | +284.0% |
| Non-distributable reserves | 130/1 | €255 | €255 | = | 0.0% |
| Reserves not available under the articles | 1311 | €255 | €255 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €384,691 | +€284,691 | +284.7% |
| Profit (loss) carried forward | 14 | €150,938 | €150,938 | = | 0.0% |
| Amounts payable | 17/49 | €434,603 | €400,409 | -€34,194 | -7.9% |
| Amounts payable after more than one year | 17 | €125,633 | €305,092 | +€179,459 | +142.8% |
| Financial debts | 170/4 | €125,633 | €305,092 | +€179,459 | +142.8% |
| Amounts payable within one year | 42/48 | €308,970 | €95,317 | -€213,653 | -69.2% |
| Current portion of amounts payable after more than one year | 42 | €12,889 | €23,676 | +€10,787 | +83.7% |
| Trade debts | 44 | €153,537 | €18,322 | -€135,216 | -88.1% |
| Suppliers | 440/4 | €153,537 | €18,322 | -€135,216 | -88.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €49,044 | €53,320 | +€4,276 | +8.7% |
| Taxes | 450/3 | €18,500 | €28,724 | +€10,224 | +55.3% |
| Remuneration and social security | 454/9 | €30,544 | €24,596 | -€5,948 | -19.5% |
| Other amounts payable | 47/48 | €93,500 | €0 | -€93,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €1,411,410 | +€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €761,054 | +€761,054 | |
| Remuneration, social security and pensions | 62 | €245,303 | €217,622 | -€27,681 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,292 | €17,609 | -€6,683 | -27.5% |
| Other operating charges | 640/8 | €5,198 | €34,881 | +€29,683 | +571.0% |
| Gross operating margin | 9900 | €509,715 | €652,972 | +€143,257 | +28.1% |
| Operating profit (loss) | 9901 | €234,922 | €382,860 | +€147,938 | +63.0% |
| Financial income | 75/76B | €3,545 | €45,180 | +€41,635 | +1174.6% |
| Recurring financial income | 75 | €3,545 | €1,282 | -€2,263 | -63.8% |
| Non-recurring financial income | 76B | - | €43,898 | +€43,898 | |
| Financial charges | 65/66B | €3,305 | €9,158 | +€5,853 | +177.1% |
| Recurring financial charges | 65 | €3,305 | €3,965 | +€660 | +20.0% |
| Non-recurring financial charges | 66B | - | €5,193 | +€5,193 | |
| Profit (loss) for the period before taxes | 9903 | €235,162 | €418,882 | +€183,720 | +78.1% |
| Income taxes | 67/77 | €85,486 | €134,190 | +€48,704 | +57.0% |
| Profit (loss) for the period | 9904 | €149,675 | €284,691 | +€135,016 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €149,675 | €284,691 | +€135,016 | +90.2% |
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 9 October 2026 via checked.be.