DALEBRO: 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.
DALEBRO
Largest movements
- Cash +€20,135
up €20,135 (+99.9%), from €20,148 to €40,283
mainly Net result for the year (+€25,468) and Other debts (+€2,950)
- Receivables within one year -€1,839
down €1,839 (-26.4%), from €6,958 to €5,119
of which Other amounts receivable: -€1,097
- Tangible fixed assets -€564
down €564 (-27.8%), from €2,030 to €1,466
of which Furniture and vehicles: -€375
- Profit (loss) carried forward +€14,468
up €14,468 (+5,239%), from €276 to €14,744
- Other debts +€2,950
up €2,950 (+14.4%), from €20,447 to €23,397
- Trade debts +€2,529
up €2,529 (+415%), from €609 to €3,138
- Tax, wage and social debts -€2,215
down €2,215 (-89.9%), from €2,463 to €248
- Turnover -€54,423
no longer reported in 2025 (was €54,423)
- Gross operating margin +€19,415
up €19,415 (+117%), from €16,630 to €36,045
- Taxes +€6,174
up €6,174 (+182%), from €3,385 to €9,559
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 | €29,136 | €46,868 | +€17,732 | +60.9% |
| Fixed assets | 21/28 | €2,030 | €1,466 | -€564 | -27.8% |
| Tangible fixed assets | 22/27 | €2,030 | €1,466 | -€564 | -27.8% |
| Furniture and vehicles | 24 | €538 | €162 | -€375 | -69.8% |
| Other tangible fixed assets | 26 | €1,492 | €1,304 | -€189 | -12.6% |
| Current assets | 29/58 | €27,106 | €45,402 | +€18,296 | +67.5% |
| Amounts receivable within one year | 40/41 | €6,958 | €5,119 | -€1,839 | -26.4% |
| Trade receivables | 40 | €4,659 | €3,916 | -€742 | -15.9% |
| Other amounts receivable | 41 | €2,299 | €1,203 | -€1,097 | -47.7% |
| Cash at bank and in hand | 54/58 | €20,148 | €40,283 | +€20,135 | +99.9% |
| Total equity and liabilities | 10/49 | €29,136 | €46,868 | +€17,732 | +60.9% |
| Equity | 10/15 | €5,616 | €20,084 | +€14,468 | +258% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €340 | €340 | = | 0.0% |
| Distributable reserves | 133 | €340 | €340 | = | 0.0% |
| Profit (loss) carried forward | 14 | €276 | €14,744 | +€14,468 | +5,239% |
| Amounts payable | 17/49 | €23,520 | €26,784 | +€3,264 | +13.9% |
| Amounts payable within one year | 42/48 | €23,520 | €26,784 | +€3,264 | +13.9% |
| Trade debts | 44 | €609 | €3,138 | +€2,529 | +415% |
| Suppliers | 440/4 | €609 | €3,138 | +€2,529 | +415% |
| Taxes, remuneration and social security | 45 | €2,463 | €248 | -€2,215 | -89.9% |
| Taxes | 450/3 | €2,463 | €248 | -€2,215 | -89.9% |
| Other amounts payable | 47/48 | €20,447 | €23,397 | +€2,950 | +14.4% |
| Turnover | 70 | €54,423 | - | -€54,423 | |
| Non-recurring operating income | 76A | €54,423 | - | -€54,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €564 | €564 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €16,630 | €36,045 | +€19,415 | +117% |
| Operating profit (loss) | 9901 | €15,679 | €35,082 | +€19,403 | +124% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €59 | €54 | -€4 | -6.9% |
| Recurring financial charges | 65 | €59 | €54 | -€4 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €15,620 | €35,027 | +€19,407 | +124% |
| Income taxes | 67/77 | €3,385 | €9,559 | +€6,174 | +182% |
| Profit (loss) for the period | 9904 | €12,235 | €25,468 | +€13,233 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €12,235 | €25,468 | +€13,233 | +108% |
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 21 October 2026 via checked.be.