DALAYRAC: 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.
DALAYRAC
Largest movements
- Tangible fixed assets -€74,556
down €74,556 (-5.6%), from €1.3m to €1.3m
of which Land and buildings: -€73,372
- Cash +€16,114
new in 2025: €16,114
mainly Depreciation (+€77,756)
- Other debts -€26,465
down €26,465 (-3.1%), from €850,841 to €824,376
- Reserves -€21,737
down €21,737 (-7.0%), from €312,235 to €290,498
of which Tax-exempt reserves: -€21,737
- Turnover -€56,755
down €56,755 (-31.4%), from €180,776 to €124,021
- Gross operating margin -€36,879
down €36,879 (-26.3%), from €140,335 to €103,456
- Purchases and services -€19,876
down €19,876 (-49.1%), from €40,441 to €20,565
- Staff costs -€13,034
down €13,034 (-28.9%), from €45,166 to €32,132
- Taxes -€8,054
down €8,054 (-76.7%), from €10,500 to €2,446
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 | €1,335,958 | €1,277,516 | -€58,442 | -4.4% |
| Fixed assets | 21/28 | €1,335,958 | €1,261,402 | -€74,556 | -5.6% |
| Tangible fixed assets | 22/27 | €1,335,958 | €1,261,402 | -€74,556 | -5.6% |
| Land and buildings | 22 | €1,332,953 | €1,259,581 | -€73,372 | -5.5% |
| Plant, machinery and equipment | 23 | €1,084 | €948 | -€136 | -12.5% |
| Furniture and vehicles | 24 | €1,921 | €873 | -€1,048 | -54.6% |
| Current assets | 29/58 | - | €16,114 | +€16,114 | |
| Cash at bank and in hand | 54/58 | - | €16,114 | +€16,114 | |
| Total equity and liabilities | 10/49 | €1,335,958 | €1,277,516 | -€58,442 | -4.4% |
| Equity | 10/15 | €361,332 | €348,460 | -€12,872 | -3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €312,235 | €290,498 | -€21,737 | -7.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €310,375 | €288,638 | -€21,737 | -7.0% |
| Profit (loss) carried forward | 14 | €30,505 | €39,370 | +€8,865 | +29.1% |
| Provisions and deferred taxes | 16 | €95,031 | €91,586 | -€3,445 | -3.6% |
| Deferred taxes | 168 | €95,031 | €91,586 | -€3,445 | -3.6% |
| Amounts payable | 17/49 | €879,595 | €837,470 | -€42,125 | -4.8% |
| Amounts payable within one year | 42/48 | €879,595 | €837,470 | -€42,125 | -4.8% |
| Financial debts | 43 | €1,003 | - | -€1,003 | |
| Credit institutions | 430/8 | €1,003 | - | -€1,003 | |
| Trade debts | 44 | €9,764 | €7,608 | -€2,156 | -22.1% |
| Suppliers | 440/4 | €9,764 | €7,608 | -€2,156 | -22.1% |
| Taxes, remuneration and social security | 45 | €17,987 | €5,486 | -€12,501 | -69.5% |
| Taxes | 450/3 | €12,864 | €5,486 | -€7,378 | -57.4% |
| Remuneration and social security | 454/9 | €5,123 | €0 | -€5,123 | -100% |
| Other amounts payable | 47/48 | €850,841 | €824,376 | -€26,465 | -3.1% |
| Turnover | 70 | €180,776 | €124,021 | -€56,755 | -31.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,441 | €20,565 | -€19,876 | -49.1% |
| Remuneration, social security and pensions | 62 | €45,166 | €32,132 | -€13,034 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,019 | €77,756 | +€737 | +1.0% |
| Other operating charges | 640/8 | €5,768 | €6,870 | +€1,102 | +19.1% |
| Gross operating margin | 9900 | €140,335 | €103,456 | -€36,879 | -26.3% |
| Operating profit (loss) | 9901 | €12,382 | -€13,302 | -€25,684 | |
| Financial charges | 65/66B | €582 | €569 | -€13 | -2.2% |
| Recurring financial charges | 65 | €582 | €569 | -€13 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €11,800 | -€13,871 | -€25,671 | |
| Transfer from deferred taxes | 780 | €3,445 | €3,445 | = | 0.0% |
| Income taxes | 67/77 | €10,500 | €2,446 | -€8,054 | -76.7% |
| Profit (loss) for the period | 9904 | €4,745 | -€12,872 | -€17,617 | |
| Transfer from tax-exempt reserves | 789 | €21,737 | €21,737 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,482 | €8,865 | -€17,617 | -66.5% |
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.