DALIDA CONSULTING: 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.
DALIDA CONSULTING
Largest movements
- Receivables within one year -€14,165
down €14,165 (-51.4%), from €27,545 to €13,380
of which Trade receivables: -€16,530
- Cash -€5,751
down €5,751 (-25.3%), from €22,754 to €17,003
mainly Net result for the year (-€17,320) and Tax, wage and social debts (-€6,404)
- Deferred charges and accrued income +€3,809
up €3,809 (+91.0%), from €4,186 to €7,996
- Profit (loss) carried forward -€17,320
new in 2025: -€17,320
- Tax, wage and social debts -€6,404
down €6,404 (-58.5%), from €10,946 to €4,542
of which Taxes: -€3,289
- Other debts +€5,212
up €5,212 (+31.6%), from €16,503 to €21,715
- Trade debts +€2,449
up €2,449 (+99.1%), from €2,470 to €4,919
- Gross operating margin -€38,052
down €38,052, from €32,098 to -€5,954
- Staff costs -€9,821
down €9,821 (-53.9%), from €18,208 to €8,387
- Taxes -€3,113
down €3,113 (-93.1%), from €3,343 to €230
- Depreciation -€2,697
down €2,697 (-73.6%), from €3,665 to €968
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 | €57,714 | €41,609 | -€16,105 | -27.9% |
| Fixed assets | 21/28 | €3,228 | €3,230 | +€2 | +0.1% |
| Tangible fixed assets | 22/27 | €3,228 | €3,230 | +€2 | +0.1% |
| Plant, machinery and equipment | 23 | €1,967 | €2,408 | +€441 | +22.4% |
| Furniture and vehicles | 24 | €1,262 | €822 | -€439 | -34.8% |
| Current assets | 29/58 | €54,486 | €38,379 | -€16,107 | -29.6% |
| Amounts receivable within one year | 40/41 | €27,545 | €13,380 | -€14,165 | -51.4% |
| Trade receivables | 40 | €25,464 | €8,934 | -€16,530 | -64.9% |
| Other amounts receivable | 41 | €2,081 | €4,446 | +€2,365 | +113.7% |
| Cash at bank and in hand | 54/58 | €22,754 | €17,003 | -€5,751 | -25.3% |
| Deferred charges and accrued income | 490/1 | €4,186 | €7,996 | +€3,809 | +91.0% |
| Total equity and liabilities | 10/49 | €57,714 | €41,609 | -€16,105 | -27.9% |
| Equity | 10/15 | €27,753 | €10,433 | -€17,320 | -62.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,253 | €25,253 | = | 0.0% |
| Distributable reserves | 133 | €25,253 | €25,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,320 | -€17,320 | |
| Amounts payable | 17/49 | €29,961 | €31,176 | +€1,215 | +4.1% |
| Amounts payable within one year | 42/48 | €29,919 | €31,176 | +€1,257 | +4.2% |
| Trade debts | 44 | €2,470 | €4,919 | +€2,449 | +99.1% |
| Suppliers | 440/4 | €2,470 | €4,919 | +€2,449 | +99.1% |
| Taxes, remuneration and social security | 45 | €10,946 | €4,542 | -€6,404 | -58.5% |
| Taxes | 450/3 | €7,831 | €4,542 | -€3,289 | -42.0% |
| Remuneration and social security | 454/9 | €3,115 | - | -€3,115 | |
| Other amounts payable | 47/48 | €16,503 | €21,715 | +€5,212 | +31.6% |
| Accrued charges and deferred income | 492/3 | €42 | - | -€42 | |
| Remuneration, social security and pensions | 62 | €18,208 | €8,387 | -€9,821 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,665 | €968 | -€2,697 | -73.6% |
| Other operating charges | 640/8 | €1,171 | €1,401 | +€231 | +19.7% |
| Non-recurring operating charges | 66A | - | €262 | +€262 | |
| Gross operating margin | 9900 | €32,098 | -€5,954 | -€38,052 | |
| Operating profit (loss) | 9901 | €9,054 | -€16,972 | -€26,026 | |
| Financial income | 75/76B | €1 | €63 | +€62 | +7015.7% |
| Recurring financial income | 75 | €1 | €63 | +€62 | +7015.7% |
| Financial charges | 65/66B | €402 | €181 | -€221 | -55.0% |
| Recurring financial charges | 65 | €402 | €181 | -€221 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €8,653 | -€17,090 | -€25,742 | |
| Income taxes | 67/77 | €3,343 | €230 | -€3,113 | -93.1% |
| Profit (loss) for the period | 9904 | €5,310 | -€17,320 | -€22,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,310 | -€17,320 | -€22,630 |
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 9 October 2026 via checked.be.