DALICOM: 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.
DALICOM
Largest movements
- Tangible fixed assets -€12,564
down €12,564 (-12.2%), from €102,693 to €90,129
of which Land and buildings: -€9,314
- Deferred charges and accrued income -€7,586
down €7,586 (-93.2%), from €8,136 to €550
- Receivables within one year +€4,065
up €4,065 (+7428.7%), from €55 to €4,120
of which Other amounts receivable: +€3,978
- Cash +€2,951
up €2,951 (+19.7%), from €14,968 to €17,918
mainly Net result for the year (+€26,023) and Depreciation (+€12,564)
- Profit (loss) carried forward +€26,023
up €26,023 (+39.6%), from -€65,727 to -€39,704
- Debts after one year -€23,732
down €23,732 (-17.8%), from €133,542 to €109,810
- Tax, wage and social debts -€11,579
down €11,579 (-99.5%), from €11,639 to €59
of which Remuneration and social security: -€7,283
- Other debts -€4,868
no longer reported in 2025 (was €4,868)
- Current portion of long-term debt +€1,558
up €1,558 (+7.0%), from €22,174 to €23,732
- Gross operating margin -€53,897
down €53,897 (-46.0%), from €117,050 to €63,153
- Staff costs -€22,787
down €22,787 (-61.6%), from €37,006 to €14,219
- Depreciation -€5,766
down €5,766 (-31.5%), from €18,330 to €12,564
- Financial charges -€2,051
down €2,051 (-19.6%), from €10,447 to €8,396
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 | €125,852 | €112,717 | -€13,134 | -10.4% |
| Fixed assets | 21/28 | €102,693 | €90,129 | -€12,564 | -12.2% |
| Tangible fixed assets | 22/27 | €102,693 | €90,129 | -€12,564 | -12.2% |
| Land and buildings | 22 | €63,431 | €54,117 | -€9,314 | -14.7% |
| Plant, machinery and equipment | 23 | €3,441 | €2,144 | -€1,297 | -37.7% |
| Furniture and vehicles | 24 | €1,953 | - | -€1,953 | |
| Leasing and similar rights | 25 | €33,868 | €33,868 | = | 0.0% |
| Current assets | 29/58 | €23,158 | €22,588 | -€570 | -2.5% |
| Amounts receivable within one year | 40/41 | €55 | €4,120 | +€4,065 | +7428.7% |
| Trade receivables | 40 | €55 | €142 | +€87 | +159.4% |
| Other amounts receivable | 41 | - | €3,978 | +€3,978 | |
| Cash at bank and in hand | 54/58 | €14,968 | €17,918 | +€2,951 | +19.7% |
| Deferred charges and accrued income | 490/1 | €8,136 | €550 | -€7,586 | -93.2% |
| Total equity and liabilities | 10/49 | €125,852 | €112,717 | -€13,134 | -10.4% |
| Equity | 10/15 | -€46,907 | -€20,884 | +€26,023 | +55.5% |
| Contributions | 10/11 | €18,820 | €18,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,727 | -€39,704 | +€26,023 | +39.6% |
| Amounts payable | 17/49 | €172,759 | €133,601 | -€39,157 | -22.7% |
| Amounts payable after more than one year | 17 | €133,542 | €109,810 | -€23,732 | -17.8% |
| Financial debts | 170/4 | €133,542 | €109,810 | -€23,732 | -17.8% |
| Amounts payable within one year | 42/48 | €39,217 | €23,791 | -€15,426 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €22,174 | €23,732 | +€1,558 | +7.0% |
| Trade debts | 44 | €536 | - | -€536 | |
| Suppliers | 440/4 | €536 | - | -€536 | |
| Taxes, remuneration and social security | 45 | €11,639 | €59 | -€11,579 | -99.5% |
| Taxes | 450/3 | €4,297 | - | -€4,297 | |
| Remuneration and social security | 454/9 | €7,342 | €59 | -€7,283 | -99.2% |
| Other amounts payable | 47/48 | €4,868 | - | -€4,868 | |
| Remuneration, social security and pensions | 62 | €37,006 | €14,219 | -€22,787 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,330 | €12,564 | -€5,766 | -31.5% |
| Other operating charges | 640/8 | €974 | €1,578 | +€604 | +62.0% |
| Gross operating margin | 9900 | €117,050 | €63,153 | -€53,897 | -46.0% |
| Operating profit (loss) | 9901 | €60,739 | €34,792 | -€25,947 | -42.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €10,447 | €8,396 | -€2,051 | -19.6% |
| Recurring financial charges | 65 | €10,447 | €8,396 | -€2,051 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €50,295 | €26,396 | -€23,899 | -47.5% |
| Income taxes | 67/77 | €205 | €373 | +€168 | +81.7% |
| Profit (loss) for the period | 9904 | €50,090 | €26,023 | -€24,067 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,090 | €26,023 | -€24,067 | -48.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.