DALEMANS: what changed
DALEMANS
Largest movements
- Tangible fixed assets +€188,929
up €188,929 (+248%), from €76,292 to €265,221
of which Furniture and vehicles: +€140,668
- Cash +€45,814
up €45,814 (+39.0%), from €117,355 to €163,169
mainly Debts after one year (+€122,223) and Depreciation (+€65,660)
- Receivables within one year -€27,346
down €27,346 (-25.4%), from €107,499 to €80,153
of which Trade receivables: -€28,285
- Debts after one year +€122,223
new in 2025: €122,223
- Current portion of long-term debt +€40,571
up €40,571 (+3,546%), from €1,144 to €41,715
- Profit (loss) carried forward +€36,275
up €36,275 (+23.4%), from €155,202 to €191,476
- Trade debts +€12,701
up €12,701 (+21.6%), from €58,724 to €71,426
- Gross operating margin +€34,602
up €34,602 (+43.2%), from €80,055 to €114,657
- Depreciation +€27,317
up €27,317 (+71.2%), from €38,343 to €65,660
- Financial charges +€5,329
up €5,329 (+395%), from €1,349 to €6,678
- Taxes +€1,253
up €1,253 (+29.6%), from €4,227 to €5,480
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,145 | €508,543 | +€207,397 | +68.9% |
| Fixed assets | 21/28 | €76,292 | €265,221 | +€188,929 | +248% |
| Tangible fixed assets | 22/27 | €76,292 | €265,221 | +€188,929 | +248% |
| Land and buildings | 22 | €1,526 | €3,988 | +€2,462 | +161% |
| Plant, machinery and equipment | 23 | €53,580 | €99,379 | +€45,800 | +85.5% |
| Furniture and vehicles | 24 | €21,186 | €161,854 | +€140,668 | +664% |
| Current assets | 29/58 | €224,853 | €243,321 | +€18,468 | +8.2% |
| Amounts receivable within one year | 40/41 | €107,499 | €80,153 | -€27,346 | -25.4% |
| Trade receivables | 40 | €102,632 | €74,348 | -€28,285 | -27.6% |
| Other amounts receivable | 41 | €4,866 | €5,805 | +€939 | +19.3% |
| Cash at bank and in hand | 54/58 | €117,355 | €163,169 | +€45,814 | +39.0% |
| Total equity and liabilities | 10/49 | €301,145 | €508,543 | +€207,397 | +68.9% |
| Equity | 10/15 | €163,262 | €199,536 | +€36,275 | +22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,202 | €191,476 | +€36,275 | +23.4% |
| Amounts payable | 17/49 | €137,884 | €309,007 | +€171,123 | +124% |
| Amounts payable after more than one year | 17 | - | €122,223 | +€122,223 | |
| Financial debts | 170/4 | - | €122,223 | +€122,223 | |
| Amounts payable within one year | 42/48 | €114,816 | €168,069 | +€53,253 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €1,144 | €41,715 | +€40,571 | +3,546% |
| Trade debts | 44 | €58,724 | €71,426 | +€12,701 | +21.6% |
| Suppliers | 440/4 | €58,724 | €71,426 | +€12,701 | +21.6% |
| Taxes, remuneration and social security | 45 | €27,490 | €27,471 | -€19 | -0.1% |
| Taxes | 450/3 | €15,615 | €27,471 | +€11,857 | +75.9% |
| Remuneration and social security | 454/9 | €11,876 | - | -€11,876 | |
| Other amounts payable | 47/48 | €27,457 | €27,457 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €23,068 | €18,714 | -€4,354 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,343 | €65,660 | +€27,317 | +71.2% |
| Other operating charges | 640/8 | €1,776 | €984 | -€792 | -44.6% |
| Gross operating margin | 9900 | €80,055 | €114,657 | +€34,602 | +43.2% |
| Operating profit (loss) | 9901 | €39,936 | €48,014 | +€8,077 | +20.2% |
| Financial income | 75/76B | €115 | €420 | +€304 | +264% |
| Recurring financial income | 75 | €115 | €420 | +€304 | +264% |
| Financial charges | 65/66B | €1,349 | €6,678 | +€5,329 | +395% |
| Recurring financial charges | 65 | €1,349 | €6,678 | +€5,329 | +395% |
| Profit (loss) for the period before taxes | 9903 | €38,703 | €41,755 | +€3,052 | +7.9% |
| Income taxes | 67/77 | €4,227 | €5,480 | +€1,253 | +29.6% |
| Profit (loss) for the period | 9904 | €34,475 | €36,275 | +€1,799 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,475 | €36,275 | +€1,799 | +5.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.