DALEMANS INDUSTRIES: 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.
What changed
DALEMANS INDUSTRIES
NACE 25.401, Forging of metal
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€54,915
2024 · -€127,647+€72,732
Equity
€10,997
2024 · €65,912-€54,915
Cash
€1,034
2024 · €281+€754
Balance sheet total
€560,353
2024 · €834,395-€274,041
Largest movements
Assets
- Tangible fixed assets -€278,935
down €278,935 (-74.2%), from €375,801 to €96,865
of which Leasing and similar rights: -€187,432
- Stocks and contracts +€9,477
up €9,477 (+3.0%), from €314,084 to €323,561
Equity and liabilities
- Debts after one year -€213,882
down €213,882 (-84.0%), from €254,555 to €40,673
- Profit (loss) carried forward -€54,915
down €54,915 (-43.0%), from -€127,647 to -€182,562
- Current portion of long-term debt -€46,368
down €46,368 (-46.0%), from €100,749 to €54,380
- Other debts +€36,600
up €36,600 (+64.9%), from €56,353 to €92,953
- Short-term financial debts +€35,357
up €35,357 (+16.7%), from €211,367 to €246,724
Income statement
- Depreciation -€66,442
down €66,442 (-63.1%), from €105,334 to €38,892
- Gross operating margin +€12,176
up €12,176 (+4.7%), from €257,154 to €269,331
- Staff costs -€7,647
down €7,647 (-3.2%), from €241,744 to €234,098
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.
Result 2024
-€127,647
Gross operating margin
+€12,176
Staff costs
+€7,647
Depreciation
+€66,442
Other operating charges
+€1,561
Other operating items
-€15,579
Financial income
-€509
Financial charges
+€2,281
Taxes
-€1,287
Result 2025
-€54,915
Cash bridge derived
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.
From operations
-€14,396
Investment
+€240,043
Financing
-€224,893
Cash 2024
€281
From operations (derived)
-€14,396
Net result for the year
-€54,915
Depreciation
+€38,892
Stocks and contracts
-€9,477
Receivables within one year
+€3,391
Deferred charges and accrued income
+€1,946
Trade debts
-€28,541
Tax, wage and social debts
-€3,428
Advances received
+€1,136
Other debts
+€36,600
Investment (derived)
+€240,043
Investment in fixed assets (net)
+€240,043
Financing
-€224,893
Debts after one year
-€213,882
Current portion of long-term debt
-€46,368
Short-term financial debts
+€35,357
Cash 2025
€1,034
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €834,395 | €560,353 | -€274,041 | -32.8% |
| Fixed assets | 21/28 | €384,816 | €105,880 | -€278,935 | -72.5% |
| Tangible fixed assets | 22/27 | €375,801 | €96,865 | -€278,935 | -74.2% |
| Land and buildings | 22 | €14,973 | €11,818 | -€3,155 | -21.1% |
| Plant, machinery and equipment | 23 | €43,189 | €29,951 | -€13,238 | -30.7% |
| Furniture and vehicles | 24 | €78,047 | €2,937 | -€75,110 | -96.2% |
| Leasing and similar rights | 25 | €239,592 | €52,160 | -€187,432 | -78.2% |
| Financial fixed assets | 28 | €9,015 | €9,015 | = | 0.0% |
| Current assets | 29/58 | €449,579 | €454,473 | +€4,894 | +1.1% |
| Stocks and contracts in progress | 3 | €314,084 | €323,561 | +€9,477 | +3.0% |
| Stocks | 30/36 | €314,084 | €323,561 | +€9,477 | +3.0% |
| Amounts receivable within one year | 40/41 | €132,119 | €128,728 | -€3,391 | -2.6% |
| Trade receivables | 40 | €132,119 | €128,728 | -€3,391 | -2.6% |
| Cash at bank and in hand | 54/58 | €281 | €1,034 | +€754 | +268.4% |
| Deferred charges and accrued income | 490/1 | €3,096 | €1,150 | -€1,946 | -62.8% |
| Total equity and liabilities | 10/49 | €834,395 | €560,353 | -€274,041 | -32.8% |
| Equity | 10/15 | €65,912 | €10,997 | -€54,915 | -83.3% |
| Contributions | 10/11 | €32,600 | €32,600 | = | 0.0% |
| Reserves | 13 | €160,959 | €160,959 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,260 | €3,260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,260 | €3,260 | = | 0.0% |
| Distributable reserves | 133 | €157,699 | €157,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,647 | -€182,562 | -€54,915 | -43.0% |
| Amounts payable | 17/49 | €768,483 | €549,356 | -€219,126 | -28.5% |
| Amounts payable after more than one year | 17 | €254,555 | €40,673 | -€213,882 | -84.0% |
| Financial debts | 170/4 | €254,555 | €40,673 | -€213,882 | -84.0% |
| Amounts payable within one year | 42/48 | €513,928 | €508,683 | -€5,245 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €100,749 | €54,380 | -€46,368 | -46.0% |
| Financial debts | 43 | €211,367 | €246,724 | +€35,357 | +16.7% |
| Credit institutions | 430/8 | €211,367 | €246,724 | +€35,357 | +16.7% |
| Trade debts | 44 | €92,369 | €63,828 | -€28,541 | -30.9% |
| Suppliers | 440/4 | €92,369 | €63,828 | -€28,541 | -30.9% |
| Advances received on contracts in progress | 46 | €3,703 | €4,840 | +€1,136 | +30.7% |
| Taxes, remuneration and social security | 45 | €49,387 | €45,959 | -€3,428 | -6.9% |
| Taxes | 450/3 | €27,220 | €27,194 | -€26 | -0.1% |
| Remuneration and social security | 454/9 | €22,167 | €18,764 | -€3,402 | -15.3% |
| Other amounts payable | 47/48 | €56,353 | €92,953 | +€36,600 | +64.9% |
| Non-recurring operating income | 76A | €3,105 | €13,945 | +€10,840 | +349.1% |
| Remuneration, social security and pensions | 62 | €241,744 | €234,098 | -€7,647 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,334 | €38,892 | -€66,442 | -63.1% |
| Other operating charges | 640/8 | €2,359 | €798 | -€1,561 | -66.2% |
| Non-recurring operating charges | 66A | - | €15,579 | +€15,579 | |
| Gross operating margin | 9900 | €257,154 | €269,331 | +€12,176 | +4.7% |
| Operating profit (loss) | 9901 | -€92,284 | -€20,037 | +€72,247 | +78.3% |
| Financial income | 75/76B | €526 | €18 | -€509 | -96.7% |
| Recurring financial income | 75 | €526 | €18 | -€509 | -96.7% |
| Financial charges | 65/66B | €35,446 | €33,165 | -€2,281 | -6.4% |
| Recurring financial charges | 65 | €35,446 | €33,165 | -€2,281 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€127,203 | -€53,184 | +€74,019 | +58.2% |
| Income taxes | 67/77 | €443 | €1,731 | +€1,287 | +290.3% |
| Profit (loss) for the period | 9904 | -€127,647 | -€54,915 | +€72,732 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€127,647 | -€54,915 | +€72,732 | +57.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.