DALIGENS: 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.
DALIGENS
Largest movements
- Cash +€20,351
up €20,351 (+59.9%), from €33,997 to €54,348
mainly Trade debts (+€108,499) and Depreciation (+€24,110)
- Financial fixed assets +€7,814
up €7,814 (+26.8%), from €29,209 to €37,023
- Intangible fixed assets -€4,500
down €4,500 (-12.7%), from €35,500 to €31,000
- Tangible fixed assets -€4,089
down €4,089 (-6.8%), from €60,362 to €56,273
of which Furniture and vehicles: -€2,930
- Trade debts +€108,499
up €108,499 (+56.6%), from €191,648 to €300,147
- Profit (loss) carried forward -€64,511
down €64,511 (-57.2%), from -€112,701 to -€177,213
- Other debts -€12,632
down €12,632 (-19.8%), from €63,887 to €51,255
- Debts after one year -€8,695
down €8,695 (-40.7%), from €21,383 to €12,688
- Current portion of long-term debt -€4,512
down €4,512 (-36.0%), from €12,537 to €8,025
- Gross operating margin +€139,014
up €139,014 (+114%), from €122,262 to €261,276
- Staff costs +€124,638
up €124,638 (+82.8%), from €150,582 to €275,220
- Other operating charges +€15,168
up €15,168 (+1,081%), from €1,403 to €16,572
- Financial charges +€3,387
up €3,387 (+52.1%), from €6,498 to €9,886
- Depreciation +€3,052
up €3,052 (+14.5%), from €21,058 to €24,110
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,304 | €213,452 | +€18,148 | +9.3% |
| Formation expenses | 20 | €1,890 | €1,260 | -€630 | -33.3% |
| Fixed assets | 21/28 | €125,071 | €124,297 | -€775 | -0.6% |
| Intangible fixed assets | 21 | €35,500 | €31,000 | -€4,500 | -12.7% |
| Tangible fixed assets | 22/27 | €60,362 | €56,273 | -€4,089 | -6.8% |
| Plant, machinery and equipment | 23 | €50,432 | €49,273 | -€1,158 | -2.3% |
| Furniture and vehicles | 24 | €2,930 | €0 | -€2,930 | -100% |
| Assets under construction and advance payments | 27 | €7,000 | €7,000 | = | 0.0% |
| Financial fixed assets | 28 | €29,209 | €37,023 | +€7,814 | +26.8% |
| Current assets | 29/58 | €68,343 | €87,896 | +€19,553 | +28.6% |
| Stocks and contracts in progress | 3 | €28,780 | €28,780 | = | 0.0% |
| Stocks | 30/36 | €28,780 | €28,780 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,460 | €4,662 | -€798 | -14.6% |
| Trade receivables | 40 | €845 | €3,013 | +€2,168 | +257% |
| Other amounts receivable | 41 | €4,615 | €1,649 | -€2,966 | -64.3% |
| Cash at bank and in hand | 54/58 | €33,997 | €54,348 | +€20,351 | +59.9% |
| Deferred charges and accrued income | 490/1 | €106 | €106 | = | 0.0% |
| Total equity and liabilities | 10/49 | €195,304 | €213,452 | +€18,148 | +9.3% |
| Equity | 10/15 | -€94,151 | -€158,663 | -€64,511 | -68.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,701 | -€177,213 | -€64,511 | -57.2% |
| Amounts payable | 17/49 | €289,455 | €372,115 | +€82,660 | +28.6% |
| Amounts payable after more than one year | 17 | €21,383 | €12,688 | -€8,695 | -40.7% |
| Financial debts | 170/4 | €21,383 | €12,688 | -€8,695 | -40.7% |
| Amounts payable within one year | 42/48 | €268,072 | €359,427 | +€91,355 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €12,537 | €8,025 | -€4,512 | -36.0% |
| Trade debts | 44 | €191,648 | €300,147 | +€108,499 | +56.6% |
| Suppliers | 440/4 | €191,648 | €300,147 | +€108,499 | +56.6% |
| Other amounts payable | 47/48 | €63,887 | €51,255 | -€12,632 | -19.8% |
| Remuneration, social security and pensions | 62 | €150,582 | €275,220 | +€124,638 | +82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,058 | €24,110 | +€3,052 | +14.5% |
| Other operating charges | 640/8 | €1,403 | €16,572 | +€15,168 | +1,081% |
| Gross operating margin | 9900 | €122,262 | €261,276 | +€139,014 | +114% |
| Operating profit (loss) | 9901 | -€50,782 | -€54,626 | -€3,844 | -7.6% |
| Financial income | 75/76B | €287 | - | -€287 | |
| Recurring financial income | 75 | €287 | - | -€287 | |
| Financial charges | 65/66B | €6,498 | €9,886 | +€3,387 | +52.1% |
| Recurring financial charges | 65 | €6,498 | €9,886 | +€3,387 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | -€56,993 | -€64,511 | -€7,518 | -13.2% |
| Profit (loss) for the period | 9904 | -€56,993 | -€64,511 | -€7,518 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,993 | -€64,511 | -€7,518 | -13.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.