Dalegnio: 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.
Dalegnio
Largest movements
- Receivables within one year -€15,480
down €15,480 (-39.0%), from €39,725 to €24,245
of which Trade receivables: -€17,184
- Cash +€10,780
up €10,780 (+21.3%), from €50,508 to €61,288
mainly Receivables within one year (+€15,480) and Depreciation (+€7,017)
- Tangible fixed assets -€7,017
no longer reported in 2025 (was €7,017)
of which Furniture and vehicles: -€6,108
- Profit (loss) carried forward -€8,904
down €8,904 (-56.5%), from €15,756 to €6,852
- Current portion of long-term debt -€6,311
no longer reported in 2025 (was €6,311)
- Other debts +€5,625
up €5,625 (+50.3%), from €11,176 to €16,801
- Tax, wage and social debts -€1,955
down €1,955 (-16.8%), from €11,639 to €9,684
- Gross operating margin -€14,559
down €14,559 (-44.3%), from €32,849 to €18,289
- Depreciation -€4,668
down €4,668 (-39.9%), from €11,686 to €7,017
- Taxes -€2,746
down €2,746 (-45.8%), from €6,000 to €3,254
- Other operating charges +€1,411
up €1,411 (+275%), from €513 to €1,925
- Financial income +€925
new in 2025: €925
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 | €97,250 | €85,532 | -€11,718 | -12.0% |
| Fixed assets | 21/28 | €7,017 | - | -€7,017 | |
| Tangible fixed assets | 22/27 | €7,017 | - | -€7,017 | |
| Plant, machinery and equipment | 23 | €909 | - | -€909 | |
| Furniture and vehicles | 24 | €6,108 | - | -€6,108 | |
| Current assets | 29/58 | €90,233 | €85,532 | -€4,701 | -5.2% |
| Amounts receivable within one year | 40/41 | €39,725 | €24,245 | -€15,480 | -39.0% |
| Trade receivables | 40 | €39,569 | €22,385 | -€17,184 | -43.4% |
| Other amounts receivable | 41 | €156 | €1,860 | +€1,704 | +1,095% |
| Cash at bank and in hand | 54/58 | €50,508 | €61,288 | +€10,780 | +21.3% |
| Total equity and liabilities | 10/49 | €97,250 | €85,532 | -€11,718 | -12.0% |
| Equity | 10/15 | €67,756 | €58,852 | -€8,904 | -13.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €49,500 | €49,500 | = | 0.0% |
| Distributable reserves | 133 | €49,500 | €49,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,756 | €6,852 | -€8,904 | -56.5% |
| Amounts payable | 17/49 | €29,495 | €26,681 | -€2,814 | -9.5% |
| Amounts payable within one year | 42/48 | €29,495 | €26,681 | -€2,814 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €6,311 | - | -€6,311 | |
| Trade debts | 44 | €369 | €196 | -€172 | -46.8% |
| Suppliers | 440/4 | €369 | €196 | -€172 | -46.8% |
| Taxes, remuneration and social security | 45 | €11,639 | €9,684 | -€1,955 | -16.8% |
| Taxes | 450/3 | €11,639 | €9,684 | -€1,955 | -16.8% |
| Other amounts payable | 47/48 | €11,176 | €16,801 | +€5,625 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,686 | €7,017 | -€4,668 | -39.9% |
| Other operating charges | 640/8 | €513 | €1,925 | +€1,411 | +275% |
| Gross operating margin | 9900 | €32,849 | €18,289 | -€14,559 | -44.3% |
| Operating profit (loss) | 9901 | €20,650 | €9,347 | -€11,303 | -54.7% |
| Financial income | 75/76B | - | €925 | +€925 | |
| Recurring financial income | 75 | - | €925 | +€925 | |
| Financial charges | 65/66B | €288 | €167 | -€121 | -41.9% |
| Recurring financial charges | 65 | €288 | €167 | -€121 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €20,362 | €10,105 | -€10,257 | -50.4% |
| Income taxes | 67/77 | €6,000 | €3,254 | -€2,746 | -45.8% |
| Profit (loss) for the period | 9904 | €14,362 | €6,852 | -€7,511 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,362 | €6,852 | -€7,511 | -52.3% |
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 25 October 2026 via checked.be.