DALI: what changed
DALI
Largest movements
- Receivables within one year -€5,000
down €5,000 (-29.4%), from €17,000 to €12,000
- Cash -€2,337
down €2,337 (-65.1%), from €3,592 to €1,255
mainly Net result for the year (-€9,451) and Trade debts (-€144)
- Profit (loss) carried forward -€9,451
down €9,451 (-32.3%), from -€29,293 to -€38,744
- Other debts +€2,242
up €2,242 (+7.3%), from €30,874 to €33,116
- Gross operating margin +€11,267
up €11,267 (+59.7%), from -€18,863 to -€7,596
- Other operating charges +€595
up €595 (+64.7%), from €920 to €1,515
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,592 | €13,255 | -€7,337 | -35.6% |
| Current assets | 29/58 | €20,592 | €13,255 | -€7,337 | -35.6% |
| Amounts receivable within one year | 40/41 | €17,000 | €12,000 | -€5,000 | -29.4% |
| Other amounts receivable | 41 | €17,000 | €12,000 | -€5,000 | -29.4% |
| Cash at bank and in hand | 54/58 | €3,592 | €1,255 | -€2,337 | -65.1% |
| Total equity and liabilities | 10/49 | €20,592 | €13,255 | -€7,337 | -35.6% |
| Equity | 10/15 | -€10,693 | -€20,144 | -€9,451 | -88.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,293 | -€38,744 | -€9,451 | -32.3% |
| Amounts payable | 17/49 | €31,285 | €33,399 | +€2,114 | +6.8% |
| Amounts payable within one year | 42/48 | €31,285 | €33,399 | +€2,114 | +6.8% |
| Trade debts | 44 | €144 | €0 | -€144 | -100% |
| Suppliers | 440/4 | €144 | €0 | -€144 | -100% |
| Taxes, remuneration and social security | 45 | €267 | €284 | +€16 | +6.2% |
| Taxes | 450/3 | €267 | €284 | +€16 | +6.2% |
| Other amounts payable | 47/48 | €30,874 | €33,116 | +€2,242 | +7.3% |
| Other operating charges | 640/8 | €920 | €1,515 | +€595 | +64.7% |
| Gross operating margin | 9900 | -€18,863 | -€7,596 | +€11,267 | +59.7% |
| Operating profit (loss) | 9901 | -€19,783 | -€9,111 | +€10,672 | +53.9% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.3% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.3% |
| Financial charges | 65/66B | €42 | €56 | +€15 | +35.4% |
| Recurring financial charges | 65 | €42 | €56 | +€15 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,821 | -€9,168 | +€10,653 | +53.7% |
| Income taxes | 67/77 | €267 | €284 | +€16 | +6.2% |
| Profit (loss) for the period | 9904 | -€20,088 | -€9,451 | +€10,636 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,088 | -€9,451 | +€10,636 | +53.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.