DALIE MACHINAS: what changed
DALIE MACHINAS
Largest movements
- Receivables within one year +€22,669
up €22,669 (+2,401%), from €944 to €23,614
of which Trade receivables: +€20,352
- Cash -€18,188
down €18,188 (-97.2%), from €18,718 to €530
mainly Other debts (-€61,283) and Receivables within one year (-€22,669)
- Stocks and contracts +€16,531
up €16,531 (+15.6%), from €105,969 to €122,500
- Tangible fixed assets +€4,794
up €4,794 (+36.9%), from €12,992 to €17,786
of which Other tangible fixed assets: +€5,407
- Financial fixed assets +€4,700
up €4,700 (+64.8%), from €7,250 to €11,950
- Other debts -€61,283
down €61,283 (-85.2%), from €71,915 to €10,632
- Trade debts +€37,921
up €37,921 (+172%), from €22,008 to €59,929
- Short-term financial debts +€37,639
new in 2026: €37,639
- Reserves +€9,985
up €9,985 (+102%), from €9,801 to €19,786
- Tax, wage and social debts +€7,645
up €7,645 (+19.5%), from €39,149 to €46,794
- Other operating charges -€13,813
down €13,813 (-79.2%), from €17,431 to €3,618
- Financial charges +€7,002
up €7,002 (+130%), from €5,403 to €12,404
- Financial income -€3,620
down €3,620 (-99.5%), from €3,637 to €17
- Depreciation +€3,058
up €3,058 (+316%), from €967 to €4,025
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,873 | €177,780 | +€31,907 | +21.9% |
| Fixed assets | 21/28 | €20,242 | €29,736 | +€9,494 | +46.9% |
| Tangible fixed assets | 22/27 | €12,992 | €17,786 | +€4,794 | +36.9% |
| Plant, machinery and equipment | 23 | - | €2,060 | +€2,060 | |
| Furniture and vehicles | 24 | €12,992 | €10,320 | -€2,672 | -20.6% |
| Other tangible fixed assets | 26 | - | €5,407 | +€5,407 | |
| Financial fixed assets | 28 | €7,250 | €11,950 | +€4,700 | +64.8% |
| Current assets | 29/58 | €125,631 | €148,043 | +€22,412 | +17.8% |
| Stocks and contracts in progress | 3 | €105,969 | €122,500 | +€16,531 | +15.6% |
| Stocks | 30/36 | €105,969 | €122,500 | +€16,531 | +15.6% |
| Amounts receivable within one year | 40/41 | €944 | €23,614 | +€22,669 | +2,401% |
| Trade receivables | 40 | €944 | €21,297 | +€20,352 | +2,155% |
| Other amounts receivable | 41 | - | €2,317 | +€2,317 | |
| Cash at bank and in hand | 54/58 | €18,718 | €530 | -€18,188 | -97.2% |
| Deferred charges and accrued income | 490/1 | - | €1,400 | +€1,400 | |
| Total equity and liabilities | 10/49 | €145,873 | €177,780 | +€31,907 | +21.9% |
| Equity | 10/15 | €12,801 | €22,786 | +€9,985 | +78.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,801 | €19,786 | +€9,985 | +102% |
| Distributable reserves | 133 | €9,801 | €19,786 | +€9,985 | +102% |
| Amounts payable | 17/49 | €133,072 | €154,993 | +€21,921 | +16.5% |
| Amounts payable within one year | 42/48 | €133,072 | €154,993 | +€21,921 | +16.5% |
| Financial debts | 43 | - | €37,639 | +€37,639 | |
| Credit institutions | 430/8 | - | €37,639 | +€37,639 | |
| Trade debts | 44 | €22,008 | €59,929 | +€37,921 | +172% |
| Suppliers | 440/4 | €22,008 | €59,929 | +€37,921 | +172% |
| Taxes, remuneration and social security | 45 | €39,149 | €46,794 | +€7,645 | +19.5% |
| Taxes | 450/3 | €39,149 | €46,794 | +€7,645 | +19.5% |
| Other amounts payable | 47/48 | €71,915 | €10,632 | -€61,283 | -85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €4,025 | +€3,058 | +316% |
| Other operating charges | 640/8 | €17,431 | €3,618 | -€13,813 | -79.2% |
| Gross operating margin | 9900 | €34,736 | €34,800 | +€65 | +0.2% |
| Operating profit (loss) | 9901 | €16,338 | €27,157 | +€10,820 | +66.2% |
| Financial income | 75/76B | €3,637 | €17 | -€3,620 | -99.5% |
| Recurring financial income | 75 | €3,637 | €17 | -€3,620 | -99.5% |
| Financial charges | 65/66B | €5,403 | €12,404 | +€7,002 | +130% |
| Recurring financial charges | 65 | €5,403 | €12,404 | +€7,002 | +130% |
| Profit (loss) for the period before taxes | 9903 | €14,572 | €14,770 | +€199 | +1.4% |
| Income taxes | 67/77 | €4,771 | €4,785 | +€14 | +0.3% |
| Profit (loss) for the period | 9904 | €9,801 | €9,985 | +€185 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,801 | €9,985 | +€185 | +1.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.