DALEMANS S.A.: 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 S.A.
NACE 26.510, Manufacture of computer, electronic and optical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€636,088
2024 · €904,592-€268,504
Equity
€4.5m
2024 · €4.5m-€8,190
Cash
€2.8m
2024 · €3.0m-€210,072
Balance sheet total
€9.0m
2024 · €9.1m-€99,643
Largest movements
Assets
- Cash -€210,072
down €210,072 (-6.9%), from €3.0m to €2.8m
mainly Investment in fixed assets (net) (-€1.1m) and Contributions, distributions and other (-€644,278)
- Tangible fixed assets -€186,661
down €186,661 (-5.5%), from €3.4m to €3.2m
of which Land and buildings: -€191,014
- Intangible fixed assets +€163,360
up €163,360 (+106%), from €154,410 to €317,771
- Stocks and contracts +€96,549
up €96,549 (+12.4%), from €775,794 to €872,343
Equity and liabilities
- Other debts +€334,821
up €334,821 (+49.1%), from €682,102 to €1.0m
- Debts after one year -€215,726
down €215,726 (-10.1%), from €2.1m to €1.9m
of which Financial debts: -€215,726
- Trade debts -€189,396
down €189,396 (-19.9%), from €953,149 to €763,752
Income statement
- Turnover +€569,046
up €569,046 (+6.5%), from €8.7m to €9.3m
- Purchases and services +€468,276
up €468,276 (+12.2%), from €3.8m to €4.3m
- Staff costs +€463,783
up €463,783 (+12.1%), from €3.8m to €4.3m
- Gross operating margin +€343,021
up €343,021 (+5.8%), from €5.9m to €6.2m
- Depreciation +€139,862
up €139,862 (+13.6%), from €1.0m to €1.2m
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
€904,592
Gross operating margin
+€343,021
Staff costs
-€463,783
Depreciation
-€139,862
Other operating charges
+€66,867
Financial income
+€726
Financial charges
-€10,796
Taxes
-€64,677
Result 2025
€636,088
raises the resultlowers the result
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.
From operations
+€1.8m
Investment
-€1.1m
Financing
-€877,011
Cash 2024
€3.0m
From operations (derived)
+€1.8m
Net result for the year
+€636,088
Depreciation
+€1.2m
Stocks and contracts
-€96,549
Receivables within one year
-€3,671
Deferred charges and accrued income
-€33,510
Trade debts
-€189,396
Tax, wage and social debts
-€5,339
Other debts
+€334,821
Accrued charges and deferred income
+€1,194
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
-€877,011
Debts after one year
-€215,726
Current portion of long-term debt
-€17,006
Contributions, distributions and other
-€644,278
Cash 2025
€2.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,114,335 | €9,014,692 | -€99,643 | -1.1% |
| Fixed assets | 21/28 | €3,542,946 | €3,519,646 | -€23,301 | -0.7% |
| Intangible fixed assets | 21 | €154,410 | €317,771 | +€163,360 | +106% |
| Tangible fixed assets | 22/27 | €3,382,863 | €3,196,202 | -€186,661 | -5.5% |
| Land and buildings | 22 | €3,264,689 | €3,073,675 | -€191,014 | -5.9% |
| Plant, machinery and equipment | 23 | €28,591 | €14,006 | -€14,585 | -51.0% |
| Furniture and vehicles | 24 | €89,584 | €108,522 | +€18,938 | +21.1% |
| Financial fixed assets | 28 | €5,673 | €5,673 | = | 0.0% |
| Current assets | 29/58 | €5,571,388 | €5,495,046 | -€76,342 | -1.4% |
| Stocks and contracts in progress | 3 | €775,794 | €872,343 | +€96,549 | +12.4% |
| Stocks | 30/36 | €775,794 | €872,343 | +€96,549 | +12.4% |
| Amounts receivable within one year | 40/41 | €1,715,846 | €1,719,516 | +€3,671 | +0.2% |
| Trade receivables | 40 | €1,484,085 | €1,545,900 | +€61,814 | +4.2% |
| Other amounts receivable | 41 | €231,760 | €173,617 | -€58,143 | -25.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,027,169 | €2,817,097 | -€210,072 | -6.9% |
| Deferred charges and accrued income | 490/1 | €52,580 | €86,090 | +€33,510 | +63.7% |
| Total equity and liabilities | 10/49 | €9,114,335 | €9,014,692 | -€99,643 | -1.1% |
| Equity | 10/15 | €4,514,628 | €4,506,437 | -€8,190 | -0.2% |
| Contributions | 10/11 | €74,405 | €74,405 | = | 0.0% |
| Capital | 10 | €74,405 | €74,405 | = | 0.0% |
| Issued capital | 100 | €86,800 | €86,800 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,635,945 | €1,635,945 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,680 | €8,680 | = | 0.0% |
| Legal reserve | 130 | €8,680 | €8,680 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,500 | €210,500 | = | 0.0% |
| Distributable reserves | 133 | €1,416,765 | €1,416,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,658,496 | €2,659,584 | +€1,088 | 0.0% |
| Investment grants | 15 | €145,782 | €136,503 | -€9,278 | -6.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €4,599,707 | €4,508,254 | -€91,453 | -2.0% |
| Amounts payable after more than one year | 17 | €2,129,949 | €1,914,222 | -€215,726 | -10.1% |
| Financial debts | 170/4 | €2,129,949 | €1,914,222 | -€215,726 | -10.1% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,469,758 | €2,592,837 | +€123,079 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €232,732 | €215,726 | -€17,006 | -7.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €953,149 | €763,752 | -€189,396 | -19.9% |
| Suppliers | 440/4 | €953,149 | €763,752 | -€189,396 | -19.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €601,775 | €596,436 | -€5,339 | -0.9% |
| Taxes | 450/3 | €5 | €40 | +€34 | +635% |
| Remuneration and social security | 454/9 | €601,770 | €596,396 | -€5,374 | -0.9% |
| Other amounts payable | 47/48 | €682,102 | €1,016,923 | +€334,821 | +49.1% |
| Accrued charges and deferred income | 492/3 | €0 | €1,194 | +€1,194 | |
| Turnover | 70 | €8,724,481 | €9,293,526 | +€569,046 | +6.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,847,384 | €4,315,660 | +€468,276 | +12.2% |
| Remuneration, social security and pensions | 62 | €3,829,221 | €4,293,004 | +€463,783 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,030,296 | €1,170,158 | +€139,862 | +13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €89,700 | €22,832 | -€66,867 | -74.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,884,027 | €6,227,048 | +€343,021 | +5.8% |
| Operating profit (loss) | 9901 | €934,811 | €741,054 | -€193,756 | -20.7% |
| Financial income | 75/76B | €38,825 | €39,551 | +€726 | +1.9% |
| Recurring financial income | 75 | €38,825 | €39,551 | +€726 | +1.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €57,617 | €68,413 | +€10,796 | +18.7% |
| Recurring financial charges | 65 | €57,617 | €68,413 | +€10,796 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €916,019 | €712,192 | -€203,827 | -22.3% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €11,427 | €76,105 | +€64,677 | +566% |
| Profit (loss) for the period | 9904 | €904,592 | €636,088 | -€268,504 | -29.7% |
| Transfer from tax-exempt reserves | 789 | €399,950 | - | -€399,950 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,304,542 | €636,088 | -€668,454 | -51.2% |
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 24 October 2026 via checked.be.