DALEM: 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.
DALEM
Largest movements
- Current investments -€175,000
down €175,000 (-41.2%), from €425,000 to €250,000
- Tangible fixed assets +€149,079
up €149,079 (+3.7%), from €4.0m to €4.2m
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€5,146
up €5,146 (+77.6%), from €6,634 to €11,780
- Depreciation +€4,494
up €4,494 (+19.1%), from €23,585 to €28,079
- Gross operating margin +€1,643
up €1,643 (+21.0%), from €7,834 to €9,477
- Other operating charges +€113
up €113 (+3.1%), from €3,605 to €3,717
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,551,720 | €4,536,142 | -€15,578 | -0.3% |
| Fixed assets | 21/28 | €4,029,663 | €4,178,742 | +€149,079 | +3.7% |
| Tangible fixed assets | 22/27 | €4,029,663 | €4,178,742 | +€149,079 | +3.7% |
| Land and buildings | 22 | €4,029,663 | €4,178,742 | +€149,079 | +3.7% |
| Current assets | 29/58 | €522,058 | €357,400 | -€164,657 | -31.5% |
| Amounts receivable within one year | 40/41 | €1,990 | €5,524 | +€3,534 | +177.6% |
| Other amounts receivable | 41 | €1,990 | €5,524 | +€3,534 | +177.6% |
| Current investments | 50/53 | €425,000 | €250,000 | -€175,000 | -41.2% |
| Cash at bank and in hand | 54/58 | €93,302 | €100,535 | +€7,234 | +7.8% |
| Deferred charges and accrued income | 490/1 | €1,766 | €1,341 | -€425 | -24.1% |
| Total equity and liabilities | 10/49 | €4,551,720 | €4,536,142 | -€15,578 | -0.3% |
| Equity | 10/15 | €4,546,677 | €4,536,049 | -€10,628 | -0.2% |
| Contributions | 10/11 | €4,611,490 | €4,611,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,813 | -€75,441 | -€10,628 | -16.4% |
| Amounts payable | 17/49 | €5,043 | €93 | -€4,950 | -98.2% |
| Amounts payable within one year | 42/48 | €3,943 | €43 | -€3,900 | -98.9% |
| Trade debts | 44 | €3,943 | €43 | -€3,900 | -98.9% |
| Suppliers | 440/4 | €3,943 | €43 | -€3,900 | -98.9% |
| Accrued charges and deferred income | 492/3 | €1,100 | €50 | -€1,050 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,585 | €28,079 | +€4,494 | +19.1% |
| Other operating charges | 640/8 | €3,605 | €3,717 | +€113 | +3.1% |
| Gross operating margin | 9900 | €7,834 | €9,477 | +€1,643 | +21.0% |
| Operating profit (loss) | 9901 | -€19,356 | -€22,319 | -€2,964 | -15.3% |
| Financial income | 75/76B | €6,634 | €11,780 | +€5,146 | +77.6% |
| Recurring financial income | 75 | €6,634 | €11,780 | +€5,146 | +77.6% |
| Financial charges | 65/66B | €137 | €89 | -€48 | -35.1% |
| Recurring financial charges | 65 | €137 | €89 | -€48 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,859 | -€10,628 | +€2,231 | +17.3% |
| Profit (loss) for the period | 9904 | -€12,859 | -€10,628 | +€2,231 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,859 | -€10,628 | +€2,231 | +17.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.