DALESIE: 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.
DALESIE
Largest movements
- Cash -€12,018
down €12,018 (-22.8%), from €52,667 to €40,649
mainly Investment in fixed assets (net) (-€6,969) and Debts after one year (-€5,000)
- Intangible fixed assets +€4,560
up €4,560 (+72.4%), from €6,302 to €10,863
- Receivables within one year +€1,500
up €1,500 (+77.0%), from €1,949 to €3,449
of which Trade receivables: +€3,400
- Debts after one year -€5,000
down €5,000 (-6.7%), from €75,000 to €70,000
- Profit (loss) carried forward -€1,467
down €1,467 (-6.9%), from -€21,267 to -€22,735
- Other debts +€1,372
up €1,372 (+166%), from €827 to €2,199
- Trade debts -€943
down €943 (-52.3%), from €1,803 to €861
- Gross operating margin -€1,550
down €1,550 (-52.6%), from €2,948 to €1,398
- Depreciation +€743
up €743 (+44.6%), from €1,666 to €2,409
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 | €62,613 | €56,576 | -€6,038 | -9.6% |
| Fixed assets | 21/28 | €6,302 | €10,863 | +€4,560 | +72.4% |
| Intangible fixed assets | 21 | €6,302 | €10,863 | +€4,560 | +72.4% |
| Current assets | 29/58 | €56,311 | €45,713 | -€10,598 | -18.8% |
| Stocks and contracts in progress | 3 | €1,695 | €1,615 | -€80 | -4.7% |
| Stocks | 30/36 | €1,695 | €1,615 | -€80 | -4.7% |
| Amounts receivable within one year | 40/41 | €1,949 | €3,449 | +€1,500 | +77.0% |
| Trade receivables | 40 | - | €3,400 | +€3,400 | |
| Other amounts receivable | 41 | €1,949 | €49 | -€1,900 | -97.5% |
| Cash at bank and in hand | 54/58 | €52,667 | €40,649 | -€12,018 | -22.8% |
| Total equity and liabilities | 10/49 | €62,613 | €56,576 | -€6,038 | -9.6% |
| Equity | 10/15 | -€15,017 | -€16,485 | -€1,467 | -9.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,267 | -€22,735 | -€1,467 | -6.9% |
| Amounts payable | 17/49 | €77,631 | €73,060 | -€4,571 | -5.9% |
| Amounts payable after more than one year | 17 | €75,000 | €70,000 | -€5,000 | -6.7% |
| Financial debts | 170/4 | €75,000 | €70,000 | -€5,000 | -6.7% |
| Amounts payable within one year | 42/48 | €2,631 | €3,060 | +€429 | +16.3% |
| Trade debts | 44 | €1,803 | €861 | -€943 | -52.3% |
| Suppliers | 440/4 | €1,803 | €861 | -€943 | -52.3% |
| Other amounts payable | 47/48 | €827 | €2,199 | +€1,372 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,666 | €2,409 | +€743 | +44.6% |
| Other operating charges | 640/8 | €387 | €411 | +€24 | +6.2% |
| Gross operating margin | 9900 | €2,948 | €1,398 | -€1,550 | -52.6% |
| Operating profit (loss) | 9901 | €895 | -€1,422 | -€2,317 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €57 | €45 | -€12 | -21.2% |
| Recurring financial charges | 65 | €57 | €45 | -€12 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €838 | -€1,467 | -€2,305 | |
| Profit (loss) for the period | 9904 | €838 | -€1,467 | -€2,305 | |
| Profit (loss) for the period to be appropriated | 9905 | €838 | -€1,467 | -€2,305 |
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 17 October 2026 via checked.be.