dalauda: 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.
dalauda
Largest movements
- Tangible fixed assets -€12,982
down €12,982 (-3.7%), from €353,084 to €340,102
of which Land and buildings: -€12,129
- Receivables within one year +€6,888
up €6,888 (+29.7%), from €23,204 to €30,092
of which Trade receivables: +€8,388
- Debts after one year -€41,361
down €41,361 (-25.5%), from €162,094 to €120,733
- Other debts +€30,288
up €30,288 (+93.3%), from €32,476 to €62,764
- Trade debts +€5,130
up €5,130 (+13.2%), from €38,809 to €43,939
- Profit (loss) carried forward +€5,045
up €5,045 (+7.1%), from €70,618 to €75,663
- Gross operating margin -€18,877
down €18,877 (-33.3%), from €56,621 to €37,744
- Financial charges -€1,382
down €1,382 (-21.8%), from €6,332 to €4,950
- Depreciation -€1,326
down €1,326 (-4.6%), from €28,818 to €27,492
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 | €384,479 | €380,651 | -€3,828 | -1.0% |
| Fixed assets | 21/28 | €353,084 | €340,102 | -€12,982 | -3.7% |
| Tangible fixed assets | 22/27 | €353,084 | €340,102 | -€12,982 | -3.7% |
| Land and buildings | 22 | €346,035 | €333,906 | -€12,129 | -3.5% |
| Plant, machinery and equipment | 23 | €1,575 | €1,414 | -€161 | -10.2% |
| Furniture and vehicles | 24 | €5,474 | €4,782 | -€692 | -12.6% |
| Current assets | 29/58 | €31,395 | €40,549 | +€9,154 | +29.2% |
| Stocks and contracts in progress | 3 | €870 | €900 | +€30 | +3.4% |
| Stocks | 30/36 | €870 | €900 | +€30 | +3.4% |
| Amounts receivable within one year | 40/41 | €23,204 | €30,092 | +€6,888 | +29.7% |
| Trade receivables | 40 | €15,806 | €24,194 | +€8,388 | +53.1% |
| Other amounts receivable | 41 | €7,398 | €5,898 | -€1,500 | -20.3% |
| Cash at bank and in hand | 54/58 | €5,643 | €8,502 | +€2,858 | +50.6% |
| Deferred charges and accrued income | 490/1 | €1,677 | €1,056 | -€622 | -37.1% |
| Total equity and liabilities | 10/49 | €384,479 | €380,651 | -€3,828 | -1.0% |
| Equity | 10/15 | €108,750 | €111,008 | +€2,257 | +2.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,618 | €75,663 | +€5,045 | +7.1% |
| Investment grants | 15 | €17,672 | €14,884 | -€2,788 | -15.8% |
| Amounts payable | 17/49 | €275,729 | €269,643 | -€6,086 | -2.2% |
| Amounts payable after more than one year | 17 | €162,094 | €120,733 | -€41,361 | -25.5% |
| Financial debts | 170/4 | €162,094 | €120,733 | -€41,361 | -25.5% |
| Amounts payable within one year | 42/48 | €113,635 | €148,910 | +€35,275 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €40,039 | €41,361 | +€1,322 | +3.3% |
| Trade debts | 44 | €38,809 | €43,939 | +€5,130 | +13.2% |
| Suppliers | 440/4 | €38,809 | €43,939 | +€5,130 | +13.2% |
| Advances received on contracts in progress | 46 | €2,138 | - | -€2,138 | |
| Taxes, remuneration and social security | 45 | €172 | €846 | +€673 | +390% |
| Taxes | 450/3 | €172 | €846 | +€673 | +390% |
| Other amounts payable | 47/48 | €32,476 | €62,764 | +€30,288 | +93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,818 | €27,492 | -€1,326 | -4.6% |
| Other operating charges | 640/8 | €3,603 | €3,048 | -€555 | -15.4% |
| Gross operating margin | 9900 | €56,621 | €37,744 | -€18,877 | -33.3% |
| Operating profit (loss) | 9901 | €24,200 | €7,204 | -€16,996 | -70.2% |
| Financial income | 75/76B | €2,788 | €2,791 | +€3 | +0.1% |
| Recurring financial income | 75 | €2,788 | €2,791 | +€3 | +0.1% |
| Financial charges | 65/66B | €6,332 | €4,950 | -€1,382 | -21.8% |
| Recurring financial charges | 65 | €6,332 | €4,950 | -€1,382 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €20,656 | €5,045 | -€15,611 | -75.6% |
| Profit (loss) for the period | 9904 | €20,656 | €5,045 | -€15,611 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,656 | €5,045 | -€15,611 | -75.6% |
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 14 October 2026 via checked.be.