DALEMANS M: what changed
DALEMANS M
Largest movements
- Receivables within one year -€46,281
down €46,281 (-65.5%), from €70,701 to €24,420
of which Trade receivables: -€30,558
- Stocks and contracts -€29,288
no longer reported in 2025 (was €29,288)
- Tangible fixed assets -€5,572
down €5,572 (-13.4%), from €41,630 to €36,058
of which Leasing and similar rights: -€7,355
- Reserves -€38,575
down €38,575 (-95.4%), from €40,435 to €1,860
of which Distributable reserves: -€38,575
- Profit (loss) carried forward -€31,350
new in 2025: -€31,350
- Trade debts -€18,455
down €18,455 (-95.4%), from €19,345 to €890
- Other debts +€10,502
new in 2025: €10,502
- Debts after one year -€9,661
down €9,661 (-40.6%), from €23,771 to €14,110
- Turnover -€201,441
down €201,441 (-63.5%), from €317,272 to €115,831
- Purchases and services -€166,862
down €166,862 (-55.6%), from €300,288 to €133,426
- Gross operating margin -€65,056
down €65,056, from €27,597 to -€37,459
- Other operating charges +€8,552
up €8,552 (+495%), from €1,727 to €10,279
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,619 | €60,478 | -€81,141 | -57.3% |
| Fixed assets | 21/28 | €41,630 | €36,058 | -€5,572 | -13.4% |
| Tangible fixed assets | 22/27 | €41,630 | €36,058 | -€5,572 | -13.4% |
| Plant, machinery and equipment | 23 | €28,146 | €29,929 | +€1,783 | +6.3% |
| Leasing and similar rights | 25 | €13,484 | €6,129 | -€7,355 | -54.5% |
| Current assets | 29/58 | €99,989 | €24,420 | -€75,569 | -75.6% |
| Stocks and contracts in progress | 3 | €29,288 | - | -€29,288 | |
| Contracts in progress | 37 | €29,288 | - | -€29,288 | |
| Amounts receivable within one year | 40/41 | €70,701 | €24,420 | -€46,281 | -65.5% |
| Trade receivables | 40 | €50,148 | €19,590 | -€30,558 | -60.9% |
| Other amounts receivable | 41 | €20,553 | €4,830 | -€15,723 | -76.5% |
| Total equity and liabilities | 10/49 | €141,619 | €60,478 | -€81,141 | -57.3% |
| Equity | 10/15 | €59,035 | -€10,890 | -€69,925 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,435 | €1,860 | -€38,575 | -95.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,575 | - | -€38,575 | |
| Profit (loss) carried forward | 14 | - | -€31,350 | -€31,350 | |
| Amounts payable | 17/49 | €82,584 | €71,368 | -€11,216 | -13.6% |
| Amounts payable after more than one year | 17 | €23,771 | €14,110 | -€9,661 | -40.6% |
| Financial debts | 170/4 | €23,771 | €14,110 | -€9,661 | -40.6% |
| Amounts payable within one year | 42/48 | €58,813 | €57,258 | -€1,555 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €13,097 | €18,520 | +€5,423 | +41.4% |
| Financial debts | 43 | €26,371 | €27,346 | +€975 | +3.7% |
| Credit institutions | 430/8 | €26,371 | €27,346 | +€975 | +3.7% |
| Trade debts | 44 | €19,345 | €890 | -€18,455 | -95.4% |
| Suppliers | 440/4 | €19,345 | €890 | -€18,455 | -95.4% |
| Other amounts payable | 47/48 | - | €10,502 | +€10,502 | |
| Turnover | 70 | €317,272 | €115,831 | -€201,441 | -63.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €300,288 | €133,426 | -€166,862 | -55.6% |
| Remuneration, social security and pensions | 62 | €2,542 | - | -€2,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,849 | €15,472 | -€377 | -2.4% |
| Other operating charges | 640/8 | €1,727 | €10,279 | +€8,552 | +495% |
| Gross operating margin | 9900 | €27,597 | -€37,459 | -€65,056 | |
| Operating profit (loss) | 9901 | €7,479 | -€63,210 | -€70,689 | |
| Financial charges | 65/66B | €6,054 | €6,715 | +€661 | +10.9% |
| Recurring financial charges | 65 | €6,054 | €6,715 | +€661 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €1,425 | -€69,925 | -€71,350 | |
| Profit (loss) for the period | 9904 | €1,425 | -€69,925 | -€71,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,425 | -€69,925 | -€71,350 |
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.