DALCAN: what changed
DALCAN
Largest movements
- Cash +€26,264
up €26,264 (+65.8%), from €39,938 to €66,202
mainly Depreciation (+€19,600) and Net result for the year (+€17,943)
- Tangible fixed assets -€19,600
down €19,600 (-29.5%), from €66,488 to €46,888
- Receivables within one year -€13,051
down €13,051 (-88.5%), from €14,748 to €1,697
of which Trade receivables: -€13,229
- Other debts +€13,658
up €13,658 (+3,432%), from €398 to €14,056
- Debts after one year -€11,407
down €11,407 (-37.5%), from €30,419 to €19,012
- Current portion of long-term debt -€10,165
down €10,165 (-47.1%), from €21,572 to €11,407
- Tax, wage and social debts +€2,640
up €2,640 (+27.4%), from €9,631 to €12,271
- Profit (loss) carried forward -€2,057
down €2,057 (-2.1%), from €99,898 to €97,842
- Gross operating margin +€4,458
up €4,458 (+9.6%), from €46,607 to €51,065
- Taxes +€2,767
up €2,767 (+32.8%), from €8,450 to €11,217
- Financial income +€877
new in 2025: €877
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,484 | €167,581 | -€5,903 | -3.4% |
| Fixed assets | 21/28 | €66,488 | €46,888 | -€19,600 | -29.5% |
| Tangible fixed assets | 22/27 | €66,488 | €46,888 | -€19,600 | -29.5% |
| Furniture and vehicles | 24 | €66,488 | €46,888 | -€19,600 | -29.5% |
| Current assets | 29/58 | €106,996 | €120,693 | +€13,697 | +12.8% |
| Amounts receivable within one year | 40/41 | €14,748 | €1,697 | -€13,051 | -88.5% |
| Trade receivables | 40 | €14,729 | €1,500 | -€13,229 | -89.8% |
| Other amounts receivable | 41 | €19 | €197 | +€178 | +958% |
| Current investments | 50/53 | €51,725 | €51,725 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,938 | €66,202 | +€26,264 | +65.8% |
| Deferred charges and accrued income | 490/1 | €585 | €1,069 | +€484 | +82.7% |
| Total equity and liabilities | 10/49 | €173,484 | €167,581 | -€5,903 | -3.4% |
| Equity | 10/15 | €109,898 | €107,842 | -€2,057 | -1.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,898 | €97,842 | -€2,057 | -2.1% |
| Amounts payable | 17/49 | €63,586 | €59,740 | -€3,846 | -6.0% |
| Amounts payable after more than one year | 17 | €30,419 | €19,012 | -€11,407 | -37.5% |
| Financial debts | 170/4 | €30,419 | €19,012 | -€11,407 | -37.5% |
| Amounts payable within one year | 42/48 | €31,601 | €38,661 | +€7,060 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €21,572 | €11,407 | -€10,165 | -47.1% |
| Trade debts | 44 | €0 | €927 | +€927 | |
| Suppliers | 440/4 | €0 | €927 | +€927 | |
| Taxes, remuneration and social security | 45 | €9,631 | €12,271 | +€2,640 | +27.4% |
| Taxes | 450/3 | €9,631 | €12,271 | +€2,640 | +27.4% |
| Other amounts payable | 47/48 | €398 | €14,056 | +€13,658 | +3,432% |
| Accrued charges and deferred income | 492/3 | €1,566 | €2,067 | +€501 | +32.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,803 | €19,600 | -€203 | -1.0% |
| Other operating charges | 640/8 | €1,072 | €1,509 | +€436 | +40.7% |
| Gross operating margin | 9900 | €46,607 | €51,065 | +€4,458 | +9.6% |
| Operating profit (loss) | 9901 | €25,732 | €29,957 | +€4,225 | +16.4% |
| Financial income | 75/76B | - | €877 | +€877 | |
| Recurring financial income | 75 | - | €877 | +€877 | |
| Financial charges | 65/66B | €2,160 | €1,674 | -€487 | -22.5% |
| Recurring financial charges | 65 | €2,160 | €1,674 | -€487 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €23,571 | €29,160 | +€5,589 | +23.7% |
| Income taxes | 67/77 | €8,450 | €11,217 | +€2,767 | +32.8% |
| Profit (loss) for the period | 9904 | €15,122 | €17,943 | +€2,822 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,122 | €17,943 | +€2,822 | +18.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.