DALAUSSE: 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.
DALAUSSE
Largest movements
- Cash -€35,878
down €35,878 (-13.3%), from €269,544 to €233,666
mainly Contributions, distributions and other (-€77,930) and Other debts (-€25,727)
- Receivables within one year -€3,343
down €3,343 (-5.7%), from €58,594 to €55,251
of which Trade receivables: -€3,399
- Other debts -€25,727
down €25,727 (-40.1%), from €64,206 to €38,479
- Tax, wage and social debts -€11,481
down €11,481 (-47.5%), from €24,156 to €12,675
of which Taxes: -€9,281
- Gross operating margin -€8,245
down €8,245 (-7.4%), from €111,293 to €103,048
- Taxes -€5,482
down €5,482 (-20.7%), from €26,425 to €20,943
- Financial charges +€1,504
up €1,504 (+1367.3%), from €110 to €1,614
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 | €331,723 | €295,478 | -€36,246 | -10.9% |
| Fixed assets | 21/28 | €2,972 | €4,834 | +€1,862 | +62.7% |
| Tangible fixed assets | 22/27 | €2,972 | €4,834 | +€1,862 | +62.7% |
| Furniture and vehicles | 24 | €2,972 | €2,963 | -€8 | -0.3% |
| Other tangible fixed assets | 26 | - | €1,870 | +€1,870 | |
| Current assets | 29/58 | €328,752 | €290,644 | -€38,107 | -11.6% |
| Amounts receivable within one year | 40/41 | €58,594 | €55,251 | -€3,343 | -5.7% |
| Trade receivables | 40 | €58,594 | €55,195 | -€3,399 | -5.8% |
| Other amounts receivable | 41 | - | €57 | +€57 | |
| Cash at bank and in hand | 54/58 | €269,544 | €233,666 | -€35,878 | -13.3% |
| Deferred charges and accrued income | 490/1 | €614 | €1,727 | +€1,113 | +181.1% |
| Total equity and liabilities | 10/49 | €331,723 | €295,478 | -€36,246 | -10.9% |
| Equity | 10/15 | €241,656 | €241,610 | -€46 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €223,000 | €223,000 | = | 0.0% |
| Distributable reserves | 133 | €223,000 | €223,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56 | €10 | -€46 | -82.6% |
| Amounts payable | 17/49 | €90,068 | €53,868 | -€36,200 | -40.2% |
| Amounts payable within one year | 42/48 | €90,068 | €53,868 | -€36,200 | -40.2% |
| Financial debts | 43 | €254 | €1,942 | +€1,688 | +664.8% |
| Other loans | 439 | €254 | €1,942 | +€1,688 | +664.8% |
| Trade debts | 44 | €1,452 | €772 | -€680 | -46.8% |
| Suppliers | 440/4 | €1,452 | €772 | -€680 | -46.8% |
| Taxes, remuneration and social security | 45 | €24,156 | €12,675 | -€11,481 | -47.5% |
| Taxes | 450/3 | €21,956 | €12,675 | -€9,281 | -42.3% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100.0% |
| Other amounts payable | 47/48 | €64,206 | €38,479 | -€25,727 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,352 | €2,087 | -€265 | -11.3% |
| Other operating charges | 640/8 | €404 | €520 | +€117 | +28.9% |
| Gross operating margin | 9900 | €111,293 | €103,048 | -€8,245 | -7.4% |
| Operating profit (loss) | 9901 | €108,538 | €100,441 | -€8,097 | -7.5% |
| Financial charges | 65/66B | €110 | €1,614 | +€1,504 | +1367.3% |
| Recurring financial charges | 65 | €110 | €1,614 | +€1,504 | +1367.3% |
| Profit (loss) for the period before taxes | 9903 | €108,428 | €98,827 | -€9,601 | -8.9% |
| Income taxes | 67/77 | €26,425 | €20,943 | -€5,482 | -20.7% |
| Profit (loss) for the period | 9904 | €82,003 | €77,884 | -€4,119 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €82,003 | €77,884 | -€4,119 | -5.0% |
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 7 October 2026 via checked.be.