DALI: 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.
DALI
Largest movements
- Cash +€16,863
up €16,863 (+366.3%), from €4,604 to €21,467
mainly Receivables within one year (+€9,326) and Investment in fixed assets (net) (+€8,745)
- Receivables within one year -€9,326
down €9,326 (-65.9%), from €14,159 to €4,833
of which Trade receivables: -€7,806
- Tangible fixed assets -€8,745
down €8,745 (-100.0%), from €8,745 to €0
of which Plant, machinery and equipment: -€4,645
- Stocks and contracts -€2,067
down €2,067 (-100.0%), from €2,067 to €0
- Deferred charges and accrued income -€1,175
down €1,175 (-100.0%), from €1,175 to €0
- Profit (loss) carried forward -€3,955
down €3,955, from €3,229 to -€726
- Trade debts -€554
down €554 (-100.0%), from €554 to €0
- Other operating charges +€7,437
up €7,437 (+214.8%), from €3,462 to €10,899
- Purchases and services -€6,099
down €6,099 (-3.4%), from €179,760 to €173,661
- Turnover -€4,438
down €4,438 (-2.2%), from €205,349 to €200,910
- Write-downs +€4,258
new in 2025: €4,258
- Depreciation -€2,682
no longer reported in 2025 (was €2,682)
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 | €30,750 | €26,300 | -€4,450 | -14.5% |
| Fixed assets | 21/28 | €8,745 | €0 | -€8,745 | -100.0% |
| Tangible fixed assets | 22/27 | €8,745 | €0 | -€8,745 | -100.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €4,645 | €0 | -€4,645 | -100.0% |
| Furniture and vehicles | 24 | €4,100 | €0 | -€4,100 | -100.0% |
| Current assets | 29/58 | €22,005 | €26,300 | +€4,295 | +19.5% |
| Stocks and contracts in progress | 3 | €2,067 | €0 | -€2,067 | -100.0% |
| Stocks | 30/36 | €2,067 | €0 | -€2,067 | -100.0% |
| Amounts receivable within one year | 40/41 | €14,159 | €4,833 | -€9,326 | -65.9% |
| Trade receivables | 40 | €7,806 | €0 | -€7,806 | -100.0% |
| Other amounts receivable | 41 | €6,353 | €4,833 | -€1,520 | -23.9% |
| Cash at bank and in hand | 54/58 | €4,604 | €21,467 | +€16,863 | +366.3% |
| Deferred charges and accrued income | 490/1 | €1,175 | €0 | -€1,175 | -100.0% |
| Total equity and liabilities | 10/49 | €30,750 | €26,300 | -€4,450 | -14.5% |
| Equity | 10/15 | €30,189 | €26,234 | -€3,955 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,360 | €8,360 | = | 0.0% |
| Distributable reserves | 133 | €8,360 | €8,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,229 | -€726 | -€3,955 | |
| Amounts payable | 17/49 | €561 | €66 | -€495 | -88.3% |
| Amounts payable within one year | 42/48 | €561 | €66 | -€495 | -88.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €554 | €0 | -€554 | -100.0% |
| Suppliers | 440/4 | €554 | €0 | -€554 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €66 | +€66 | |
| Taxes | 450/3 | €0 | €66 | +€66 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €6 | €0 | -€6 | -100.0% |
| Turnover | 70 | €205,349 | €200,910 | -€4,438 | -2.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €179,760 | €173,661 | -€6,099 | -3.4% |
| Remuneration, social security and pensions | 62 | €16,104 | €15,511 | -€593 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,682 | - | -€2,682 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,258 | +€4,258 | |
| Other operating charges | 640/8 | €3,462 | €10,899 | +€7,437 | +214.8% |
| Gross operating margin | 9900 | €26,039 | €27,325 | +€1,286 | +4.9% |
| Operating profit (loss) | 9901 | €3,792 | -€3,343 | -€7,135 | |
| Financial charges | 65/66B | €542 | €612 | +€69 | +12.8% |
| Recurring financial charges | 65 | €542 | €612 | +€69 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €3,249 | -€3,955 | -€7,204 | |
| Profit (loss) for the period | 9904 | €3,249 | -€3,955 | -€7,204 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,249 | -€3,955 | -€7,204 |
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 6 October 2026 via checked.be.