DALENA: what changed
Two fiscal 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.
DALENA
Largest movements
- Receivables within one year -€91,488
down €91,488 (-83.6%), from €109,386 to €17,898
- Reserves -€53,646
down €53,646 (-50.8%), from €105,633 to €51,987
- Trade debts -€24,847
down €24,847 (-80.4%), from €30,923 to €6,076
- Profit (loss) carried forward -€13,531
down €13,531 (-33.2%), from -€40,727 to -€54,258
- Short-term financial debts +€2,710
up €2,710 (+52.3%), from €5,183 to €7,893
- Tax, wage and social debts -€2,174
no longer reported in 2025 (was €2,174)
- Taxes -€15,305
down €15,305 (-60.8%), from €25,159 to €9,854
- Gross operating margin +€13,686
up €13,686, from -€12,224 to €1,462
- Other operating charges +€1,648
up €1,648 (+65.6%), from €2,514 to €4,162
- Financial charges +€464
up €464 (+90.4%), from €513 to €977
- Staff costs -€362
no longer reported in 2025 (was €362)
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,386 | €17,898 | -€91,488 | -83.6% |
| Current assets | 29/58 | €109,386 | €17,898 | -€91,488 | -83.6% |
| Amounts receivable within one year | 40/41 | €109,386 | €17,898 | -€91,488 | -83.6% |
| Other amounts receivable | 41 | €109,386 | €17,898 | -€91,488 | -83.6% |
| Total equity and liabilities | 10/49 | €109,386 | €17,898 | -€91,488 | -83.6% |
| Equity | 10/15 | €71,106 | €3,929 | -€67,177 | -94.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,633 | €51,987 | -€53,646 | -50.8% |
| Distributable reserves | 133 | €105,633 | €51,987 | -€53,646 | -50.8% |
| Profit (loss) carried forward | 14 | -€40,727 | -€54,258 | -€13,531 | -33.2% |
| Amounts payable | 17/49 | €38,280 | €13,969 | -€24,311 | -63.5% |
| Amounts payable within one year | 42/48 | €38,280 | €13,969 | -€24,311 | -63.5% |
| Financial debts | 43 | €5,183 | €7,893 | +€2,710 | +52.3% |
| Credit institutions | 430/8 | €5,183 | €7,893 | +€2,710 | +52.3% |
| Trade debts | 44 | €30,923 | €6,076 | -€24,847 | -80.4% |
| Suppliers | 440/4 | €30,923 | €6,076 | -€24,847 | -80.4% |
| Taxes, remuneration and social security | 45 | €2,174 | - | -€2,174 | |
| Taxes | 450/3 | €2,174 | - | -€2,174 | |
| Remuneration, social security and pensions | 62 | €362 | - | -€362 | |
| Other operating charges | 640/8 | €2,514 | €4,162 | +€1,648 | +65.6% |
| Gross operating margin | 9900 | -€12,224 | €1,462 | +€13,686 | |
| Operating profit (loss) | 9901 | -€15,100 | -€2,700 | +€12,400 | +82.1% |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €513 | €977 | +€464 | +90.4% |
| Recurring financial charges | 65 | €513 | €977 | +€464 | +90.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,568 | -€3,677 | +€11,891 | +76.4% |
| Income taxes | 67/77 | €25,159 | €9,854 | -€15,305 | -60.8% |
| Profit (loss) for the period | 9904 | -€40,727 | -€13,531 | +€27,196 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,727 | -€13,531 | +€27,196 | +66.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.