DALIA PRODUCTS: 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.
DALIA PRODUCTS
Largest movements
- Cash -€173,266
down €173,266 (-67.1%), from €258,155 to €84,889
mainly Trade debts (-€232,475) and Current portion of long-term debt (-€30,914)
- Tangible fixed assets -€54,154
down €54,154 (-30.9%), from €175,505 to €121,351
of which Furniture and vehicles: -€27,688
- Receivables within one year -€50,782
down €50,782 (-14.6%), from €346,801 to €296,019
of which Trade receivables: -€62,352
- Stocks and contracts -€27,742
down €27,742 (-5.3%), from €522,362 to €494,620
- Intangible fixed assets -€22,968
down €22,968 (-10.0%), from €229,035 to €206,067
- Trade debts -€232,475
down €232,475 (-37.8%), from €615,121 to €382,646
- Current portion of long-term debt -€30,914
down €30,914 (-100%), from €30,914 to €0
- Profit (loss) carried forward -€28,955
down €28,955 (-27.5%), from €105,348 to €76,393
- Debts after one year -€23,026
down €23,026 (-100%), from €23,026 to €0
- Gross operating margin -€135,227
down €135,227 (-32.0%), from €422,975 to €287,748
- Taxes -€38,349
down €38,349 (-98.8%), from €38,834 to €485
- Staff costs +€28,589
up €28,589 (+17.7%), from €161,267 to €189,856
- Depreciation +€8,423
up €8,423 (+11.5%), from €73,209 to €81,632
- Write-downs +€7,342
up €7,342 (+124%), from €5,942 to €13,284
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 | €1,531,858 | €1,203,582 | -€328,276 | -21.4% |
| Fixed assets | 21/28 | €404,540 | €327,419 | -€77,121 | -19.1% |
| Intangible fixed assets | 21 | €229,035 | €206,067 | -€22,968 | -10.0% |
| Tangible fixed assets | 22/27 | €175,505 | €121,351 | -€54,154 | -30.9% |
| Plant, machinery and equipment | 23 | €73,010 | €46,545 | -€26,465 | -36.2% |
| Furniture and vehicles | 24 | €102,495 | €74,807 | -€27,688 | -27.0% |
| Current assets | 29/58 | €1,127,318 | €876,163 | -€251,155 | -22.3% |
| Stocks and contracts in progress | 3 | €522,362 | €494,620 | -€27,742 | -5.3% |
| Stocks | 30/36 | €522,362 | €494,620 | -€27,742 | -5.3% |
| Amounts receivable within one year | 40/41 | €346,801 | €296,019 | -€50,782 | -14.6% |
| Trade receivables | 40 | €301,402 | €239,050 | -€62,352 | -20.7% |
| Other amounts receivable | 41 | €45,399 | €56,969 | +€11,570 | +25.5% |
| Cash at bank and in hand | 54/58 | €258,155 | €84,889 | -€173,266 | -67.1% |
| Deferred charges and accrued income | 490/1 | - | €635 | +€635 | |
| Total equity and liabilities | 10/49 | €1,531,858 | €1,203,582 | -€328,276 | -21.4% |
| Equity | 10/15 | €827,074 | €798,120 | -€28,954 | -3.5% |
| Contributions | 10/11 | €61,973 | €61,973 | +€0 | 0.0% |
| Capital | 10 | €61,973 | €61,973 | +€0 | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | +€0 | 0.0% |
| Reserves | 13 | €659,753 | €659,754 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | +€0 | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | +€0 | 0.0% |
| Distributable reserves | 133 | €653,556 | €653,556 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €105,348 | €76,393 | -€28,955 | -27.5% |
| Amounts payable | 17/49 | €704,784 | €405,462 | -€299,322 | -42.5% |
| Amounts payable after more than one year | 17 | €23,026 | €0 | -€23,026 | -100% |
| Financial debts | 170/4 | €23,026 | €0 | -€23,026 | -100% |
| Amounts payable within one year | 42/48 | €681,758 | €405,462 | -€276,296 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €30,914 | €0 | -€30,914 | -100% |
| Trade debts | 44 | €615,121 | €382,646 | -€232,475 | -37.8% |
| Suppliers | 440/4 | €615,121 | €382,646 | -€232,475 | -37.8% |
| Taxes, remuneration and social security | 45 | €33,874 | €22,107 | -€11,767 | -34.7% |
| Taxes | 450/3 | €19,868 | €5,052 | -€14,816 | -74.6% |
| Remuneration and social security | 454/9 | €14,006 | €17,055 | +€3,049 | +21.8% |
| Other amounts payable | 47/48 | €1,849 | €710 | -€1,139 | -61.6% |
| Remuneration, social security and pensions | 62 | €161,267 | €189,856 | +€28,589 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,209 | €81,632 | +€8,423 | +11.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,942 | €13,284 | +€7,342 | +124% |
| Other operating charges | 640/8 | €33,211 | €29,189 | -€4,022 | -12.1% |
| Gross operating margin | 9900 | €422,975 | €287,748 | -€135,227 | -32.0% |
| Operating profit (loss) | 9901 | €149,346 | -€26,214 | -€175,560 | |
| Financial income | 75/76B | €268 | €1,577 | +€1,309 | +489% |
| Recurring financial income | 75 | €268 | €1,577 | +€1,309 | +489% |
| Financial charges | 65/66B | €5,432 | €3,834 | -€1,598 | -29.4% |
| Recurring financial charges | 65 | €5,432 | €3,834 | -€1,598 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €144,182 | -€28,470 | -€172,652 | |
| Income taxes | 67/77 | €38,834 | €485 | -€38,349 | -98.8% |
| Profit (loss) for the period | 9904 | €105,348 | -€28,955 | -€134,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €105,348 | -€28,955 | -€134,303 |
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 28 October 2026 via checked.be.