DALEMANS INDUSTRIAL ACTIVITIES: 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.
DALEMANS INDUSTRIAL ACTIVITIES
Largest movements
- Tangible fixed assets -€15,909
down €15,909 (-9.0%), from €177,350 to €161,441
of which Land and buildings: -€15,076
- Receivables within one year +€4,726
up €4,726 (+16.6%), from €28,438 to €33,164
of which Other amounts receivable: +€2,421
- Debts after one year -€17,828
down €17,828 (-12.7%), from €139,833 to €122,006
of which Financial debts: -€17,828
- Profit (loss) carried forward +€14,526
up €14,526 (+11.7%), from -€123,623 to -€109,098
- Advances received -€11,860
no longer reported in 2025 (was €11,860)
- Trade debts +€4,901
up €4,901 (+1,619%), from €303 to €5,203
- Gross operating margin +€10,109
up €10,109 (+32.6%), from €30,979 to €41,088
- Depreciation -€2,000
down €2,000 (-11.2%), from €17,910 to €15,909
- Financial charges -€531
down €531 (-11.4%), from €4,640 to €4,109
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 | €212,581 | €201,977 | -€10,604 | -5.0% |
| Fixed assets | 21/28 | €183,488 | €167,579 | -€15,909 | -8.7% |
| Tangible fixed assets | 22/27 | €177,350 | €161,441 | -€15,909 | -9.0% |
| Land and buildings | 22 | €176,516 | €161,441 | -€15,076 | -8.5% |
| Plant, machinery and equipment | 23 | €834 | - | -€834 | |
| Financial fixed assets | 28 | €6,138 | €6,138 | = | 0.0% |
| Current assets | 29/58 | €29,093 | €34,399 | +€5,306 | +18.2% |
| Amounts receivable within one year | 40/41 | €28,438 | €33,164 | +€4,726 | +16.6% |
| Trade receivables | 40 | €23,372 | €25,677 | +€2,305 | +9.9% |
| Other amounts receivable | 41 | €5,066 | €7,487 | +€2,421 | +47.8% |
| Cash at bank and in hand | 54/58 | €462 | €839 | +€377 | +81.6% |
| Deferred charges and accrued income | 490/1 | €193 | €396 | +€203 | +105% |
| Total equity and liabilities | 10/49 | €212,581 | €201,977 | -€10,604 | -5.0% |
| Equity | 10/15 | €18,998 | €33,523 | +€14,526 | +76.5% |
| Contributions | 10/11 | €94,200 | €94,200 | = | 0.0% |
| Capital | 10 | €94,200 | - | -€94,200 | |
| Issued capital | 100 | €94,200 | - | -€94,200 | |
| Contributions outside capital | 11 | - | €94,200 | +€94,200 | |
| Share premium | 1100/10 | - | €94,200 | +€94,200 | |
| Reserves | 13 | €48,421 | €48,421 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,420 | €9,420 | = | 0.0% |
| Legal reserve | 130 | €9,420 | €9,420 | = | 0.0% |
| Distributable reserves | 133 | €39,002 | €39,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,623 | -€109,098 | +€14,526 | +11.7% |
| Amounts payable | 17/49 | €193,583 | €168,454 | -€25,129 | -13.0% |
| Amounts payable after more than one year | 17 | €139,833 | €122,006 | -€17,828 | -12.7% |
| Financial debts | 170/4 | €130,833 | €113,006 | -€17,828 | -13.6% |
| Other amounts payable | 178/9 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,750 | €46,448 | -€7,302 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €17,419 | €17,828 | +€408 | +2.3% |
| Trade debts | 44 | €303 | €5,203 | +€4,901 | +1,619% |
| Suppliers | 440/4 | €303 | €5,203 | +€4,901 | +1,619% |
| Advances received on contracts in progress | 46 | €11,860 | - | -€11,860 | |
| Other amounts payable | 47/48 | €24,167 | €23,417 | -€750 | -3.1% |
| Non-recurring operating income | 76A | €1,512 | - | -€1,512 | |
| Remuneration, social security and pensions | 62 | €141 | €36 | -€105 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,910 | €15,909 | -€2,000 | -11.2% |
| Other operating charges | 640/8 | €6,354 | €6,508 | +€155 | +2.4% |
| Gross operating margin | 9900 | €30,979 | €41,088 | +€10,109 | +32.6% |
| Operating profit (loss) | 9901 | €6,575 | €18,635 | +€12,060 | +183% |
| Financial charges | 65/66B | €4,640 | €4,109 | -€531 | -11.4% |
| Recurring financial charges | 65 | €4,640 | €4,109 | -€531 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €1,935 | €14,526 | +€12,591 | +651% |
| Profit (loss) for the period | 9904 | €1,935 | €14,526 | +€12,591 | +651% |
| Profit (loss) for the period to be appropriated | 9905 | €1,935 | €14,526 | +€12,591 | +651% |
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.