DALG: 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.
DALG
Largest movements
- Cash +€76,721
up €76,721 (+75.9%), from €101,140 to €177,861
mainly Net result for the year (+€92,910) and Investment in fixed assets (net) (+€3,023)
- Deferred charges and accrued income +€15,957
up €15,957 (+43.6%), from €36,559 to €52,516
- Tangible fixed assets -€3,637
down €3,637 (-60.6%), from €6,005 to €2,368
- Receivables within one year +€2,483
up €2,483 (+114.0%), from €2,178 to €4,661
- Reserves +€92,910
up €92,910 (+72.3%), from €128,565 to €221,475
- Gross operating margin -€11,493
down €11,493 (-8.8%), from €130,657 to €119,164
- Depreciation -€2,846
down €2,846 (-82.3%), from €3,460 to €614
- Taxes -€2,483
down €2,483 (-8.9%), from €27,822 to €25,339
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
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 | €145,882 | €237,406 | +€91,524 | +62.7% |
| Fixed assets | 21/28 | €6,005 | €2,368 | -€3,637 | -60.6% |
| Tangible fixed assets | 22/27 | €6,005 | €2,368 | -€3,637 | -60.6% |
| Furniture and vehicles | 24 | €6,005 | €2,368 | -€3,637 | -60.6% |
| Current assets | 29/58 | €139,877 | €235,038 | +€95,161 | +68.0% |
| Amounts receivable within one year | 40/41 | €2,178 | €4,661 | +€2,483 | +114.0% |
| Other amounts receivable | 41 | €2,178 | €4,661 | +€2,483 | +114.0% |
| Cash at bank and in hand | 54/58 | €101,140 | €177,861 | +€76,721 | +75.9% |
| Deferred charges and accrued income | 490/1 | €36,559 | €52,516 | +€15,957 | +43.6% |
| Total equity and liabilities | 10/49 | €145,882 | €237,406 | +€91,524 | +62.7% |
| Equity | 10/15 | €132,065 | €224,975 | +€92,910 | +70.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €128,565 | €221,475 | +€92,910 | +72.3% |
| Distributable reserves | 133 | €128,565 | €221,475 | +€92,910 | +72.3% |
| Amounts payable | 17/49 | €13,817 | €12,431 | -€1,386 | -10.0% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,817 | €7,431 | -€1,386 | -15.7% |
| Trade debts | 44 | €2,393 | €2,241 | -€153 | -6.4% |
| Suppliers | 440/4 | €2,393 | €2,241 | -€153 | -6.4% |
| Taxes, remuneration and social security | 45 | €4,755 | €4,755 | = | 0.0% |
| Taxes | 450/3 | €4,755 | €4,755 | = | 0.0% |
| Other amounts payable | 47/48 | €1,668 | €436 | -€1,233 | -73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,460 | €614 | -€2,846 | -82.3% |
| Other operating charges | 640/8 | €138 | €162 | +€25 | +17.9% |
| Gross operating margin | 9900 | €130,657 | €119,164 | -€11,493 | -8.8% |
| Operating profit (loss) | 9901 | €127,059 | €118,388 | -€8,671 | -6.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €126,919 | €118,248 | -€8,671 | -6.8% |
| Income taxes | 67/77 | €27,822 | €25,339 | -€2,483 | -8.9% |
| Profit (loss) for the period | 9904 | €99,098 | €92,910 | -€6,188 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €99,098 | €92,910 | -€6,188 | -6.2% |
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 29 September 2026 via checked.be.