DALCQ: 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.
DALCQ
Largest movements
- Cash +€66,642
up €66,642 (+701.0%), from €9,507 to €76,150
mainly Trade debts (+€36,102) and Depreciation (+€31,223)
- Receivables within one year -€25,271
down €25,271 (-34.1%), from €74,013 to €48,742
of which Other amounts receivable: -€20,113
- Tangible fixed assets +€14,865
up €14,865 (+9.4%), from €157,819 to €172,685
of which Plant, machinery and equipment: +€28,999
- Trade debts +€36,102
up €36,102 (+6811.0%), from €530 to €36,633
- Other debts +€21,151
up €21,151 (+10.8%), from €195,054 to €216,205
- Profit (loss) carried forward +€3,978
up €3,978 (+54.0%), from €7,366 to €11,345
- Reserves -€3,537
down €3,537 (-14.0%), from €25,302 to €21,765
of which Tax-exempt reserves: -€3,537
- Gross operating margin -€31,331
down €31,331 (-42.5%), from €73,739 to €42,408
- Depreciation +€17,656
up €17,656 (+130.1%), from €13,568 to €31,223
- Other operating charges +€10,073
up €10,073 (+613.1%), from €1,643 to €11,716
- Taxes -€4,587
down €4,587 (-96.7%), from €4,746 to €159
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 | €242,678 | €299,595 | +€56,917 | +23.5% |
| Fixed assets | 21/28 | €158,119 | €173,285 | +€15,165 | +9.6% |
| Tangible fixed assets | 22/27 | €157,819 | €172,685 | +€14,865 | +9.4% |
| Land and buildings | 22 | €57,896 | €47,640 | -€10,256 | -17.7% |
| Plant, machinery and equipment | 23 | €11,020 | €40,019 | +€28,999 | +263.2% |
| Furniture and vehicles | 24 | €88,903 | €85,025 | -€3,878 | -4.4% |
| Financial fixed assets | 28 | €300 | €600 | +€300 | +100.0% |
| Current assets | 29/58 | €84,559 | €126,310 | +€41,752 | +49.4% |
| Amounts receivable within one year | 40/41 | €74,013 | €48,742 | -€25,271 | -34.1% |
| Trade receivables | 40 | €40,660 | €35,502 | -€5,158 | -12.7% |
| Other amounts receivable | 41 | €33,353 | €13,240 | -€20,113 | -60.3% |
| Cash at bank and in hand | 54/58 | €9,507 | €76,150 | +€66,642 | +701.0% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,418 | +€380 | +36.6% |
| Total equity and liabilities | 10/49 | €242,678 | €299,595 | +€56,917 | +23.5% |
| Equity | 10/15 | €38,866 | €39,308 | +€442 | +1.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €25,302 | €21,765 | -€3,537 | -14.0% |
| Tax-exempt reserves | 132 | €24,682 | €21,145 | -€3,537 | -14.3% |
| Distributable reserves | 133 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,366 | €11,345 | +€3,978 | +54.0% |
| Provisions and deferred taxes | 16 | €8,227 | €7,048 | -€1,179 | -14.3% |
| Deferred taxes | 168 | €8,227 | €7,048 | -€1,179 | -14.3% |
| Amounts payable | 17/49 | €195,584 | €253,239 | +€57,654 | +29.5% |
| Amounts payable within one year | 42/48 | €195,584 | €252,841 | +€57,256 | +29.3% |
| Trade debts | 44 | €530 | €36,633 | +€36,102 | +6811.0% |
| Suppliers | 440/4 | €530 | €36,633 | +€36,102 | +6811.0% |
| Taxes, remuneration and social security | 45 | - | €3 | +€3 | |
| Taxes | 450/3 | - | €3 | +€3 | |
| Other amounts payable | 47/48 | €195,054 | €216,205 | +€21,151 | +10.8% |
| Accrued charges and deferred income | 492/3 | - | €398 | +€398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,568 | €31,223 | +€17,656 | +130.1% |
| Other operating charges | 640/8 | €1,643 | €11,716 | +€10,073 | +613.1% |
| Gross operating margin | 9900 | €73,739 | €42,408 | -€31,331 | -42.5% |
| Operating profit (loss) | 9901 | €58,528 | -€532 | -€59,060 | |
| Financial income | 75/76B | €31 | €13 | -€19 | -59.6% |
| Recurring financial income | 75 | €31 | €13 | -€19 | -59.6% |
| Financial charges | 65/66B | €67 | €60 | -€7 | -10.4% |
| Recurring financial charges | 65 | €67 | €60 | -€7 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €58,493 | -€579 | -€59,072 | |
| Transfer from deferred taxes | 780 | €23 | €1,179 | +€1,156 | +5114.2% |
| Transfer to deferred taxes | 680 | €8,250 | - | -€8,250 | |
| Income taxes | 67/77 | €4,746 | €159 | -€4,587 | -96.7% |
| Profit (loss) for the period | 9904 | €45,520 | €442 | -€45,078 | -99.0% |
| Transfer from tax-exempt reserves | 789 | €68 | €3,537 | +€3,469 | +5114.2% |
| Transfer to tax-exempt reserves | 689 | €24,750 | - | -€24,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,838 | €3,978 | -€16,859 | -80.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.