DALEIA: 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.
DALEIA
Largest movements
- Receivables within one year -€29,983
down €29,983 (-92.8%), from €32,311 to €2,328
- Cash +€4,467
up €4,467 (+113%), from €3,960 to €8,427
mainly Receivables within one year (+€29,983) and Net result for the year (+€4,616)
- Tangible fixed assets +€2,509
new in 2025: €2,509
- Deferred charges and accrued income -€890
no longer reported in 2025 (was €890)
- Financial fixed assets +€500
new in 2025: €500
- Trade debts -€28,499
down €28,499 (-90.9%), from €31,358 to €2,859
- Profit (loss) carried forward +€4,616
up €4,616, from -€2,971 to €1,645
- Accrued charges and deferred income +€472
new in 2025: €472
- Depreciation -€2,065
down €2,065 (-91.5%), from €2,256 to €191
- Other operating charges -€834
down €834 (-70.3%), from €1,186 to €352
- Gross operating margin -€205
down €205 (-2.5%), from €8,180 to €7,975
- Financial charges -€92
down €92 (-24.9%), from €370 to €278
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 | €38,346 | €14,949 | -€23,397 | -61.0% |
| Fixed assets | 21/28 | - | €3,009 | +€3,009 | |
| Tangible fixed assets | 22/27 | - | €2,509 | +€2,509 | |
| Furniture and vehicles | 24 | - | €2,509 | +€2,509 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €38,346 | €11,940 | -€26,406 | -68.9% |
| Stocks and contracts in progress | 3 | €1,185 | €1,185 | = | 0.0% |
| Stocks | 30/36 | €1,185 | €1,185 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,311 | €2,328 | -€29,983 | -92.8% |
| Trade receivables | 40 | €32,311 | €2,328 | -€29,983 | -92.8% |
| Cash at bank and in hand | 54/58 | €3,960 | €8,427 | +€4,467 | +113% |
| Deferred charges and accrued income | 490/1 | €890 | - | -€890 | |
| Total equity and liabilities | 10/49 | €38,346 | €14,949 | -€23,397 | -61.0% |
| Equity | 10/15 | €3,529 | €8,145 | +€4,616 | +131% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,971 | €1,645 | +€4,616 | |
| Amounts payable | 17/49 | €34,817 | €6,804 | -€28,013 | -80.5% |
| Amounts payable within one year | 42/48 | €34,817 | €6,332 | -€28,485 | -81.8% |
| Trade debts | 44 | €31,358 | €2,859 | -€28,499 | -90.9% |
| Suppliers | 440/4 | €31,358 | €2,859 | -€28,499 | -90.9% |
| Taxes, remuneration and social security | 45 | €3,117 | €3,473 | +€356 | +11.4% |
| Taxes | 450/3 | €3,117 | €3,473 | +€356 | +11.4% |
| Other amounts payable | 47/48 | €342 | - | -€342 | |
| Accrued charges and deferred income | 492/3 | - | €472 | +€472 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,256 | €191 | -€2,065 | -91.5% |
| Other operating charges | 640/8 | €1,186 | €352 | -€834 | -70.3% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €8,180 | €7,975 | -€205 | -2.5% |
| Operating profit (loss) | 9901 | €4,738 | €6,432 | +€1,694 | +35.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €370 | €278 | -€92 | -24.9% |
| Recurring financial charges | 65 | €370 | €278 | -€92 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €4,368 | €6,157 | +€1,789 | +41.0% |
| Income taxes | 67/77 | €1,567 | €1,541 | -€26 | -1.7% |
| Profit (loss) for the period | 9904 | €2,801 | €4,616 | +€1,815 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,801 | €4,616 | +€1,815 | +64.8% |
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 27 October 2026 via checked.be.