DALIHOA: 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.
DALIHOA
Largest movements
- Tangible fixed assets -€20,975
down €20,975 (-3.2%), from €647,300 to €626,325
of which Land and buildings: -€22,600
- Cash +€15,157
up €15,157 (+44.9%), from €33,742 to €48,899
mainly Depreciation (+€25,553) and Net result for the year (+€11,768)
- Debts after one year -€19,157
down €19,157 (-4.1%), from €472,490 to €453,333
of which Financial debts: -€19,157
- Profit (loss) carried forward +€11,768
up €11,768 (+10.6%), from -€111,356 to -€99,588
- Turnover -€3,028
down €3,028 (-4.5%), from €67,324 to €64,296
- Purchases and services -€2,434
down €2,434 (-14.5%), from €16,761 to €14,327
- Depreciation +€676
up €676 (+2.7%), from €24,877 to €25,553
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 | €681,042 | €675,224 | -€5,818 | -0.9% |
| Fixed assets | 21/28 | €647,300 | €626,325 | -€20,975 | -3.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €647,300 | €626,325 | -€20,975 | -3.2% |
| Land and buildings | 22 | €642,707 | €620,107 | -€22,600 | -3.5% |
| Plant, machinery and equipment | 23 | €4,593 | €5,275 | +€682 | +14.8% |
| Furniture and vehicles | 24 | - | €943 | +€943 | |
| Current assets | 29/58 | €33,742 | €48,899 | +€15,157 | +44.9% |
| Cash at bank and in hand | 54/58 | €33,742 | €48,899 | +€15,157 | +44.9% |
| Total equity and liabilities | 10/49 | €681,042 | €675,224 | -€5,818 | -0.9% |
| Equity | 10/15 | €189,498 | €201,266 | +€11,768 | +6.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €854 | €854 | = | 0.0% |
| Non-distributable reserves | 130/1 | €854 | €854 | = | 0.0% |
| Legal reserve | 130 | €854 | €854 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,356 | -€99,588 | +€11,768 | +10.6% |
| Amounts payable | 17/49 | €491,544 | €473,958 | -€17,586 | -3.6% |
| Amounts payable after more than one year | 17 | €472,490 | €453,333 | -€19,157 | -4.1% |
| Financial debts | 170/4 | €104,490 | €85,333 | -€19,157 | -18.3% |
| Other amounts payable | 178/9 | €368,000 | €368,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,054 | €20,625 | +€1,571 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €18,519 | €19,158 | +€639 | +3.5% |
| Other amounts payable | 47/48 | €535 | €1,467 | +€932 | +174.2% |
| Turnover | 70 | €67,324 | €64,296 | -€3,028 | -4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,761 | €14,327 | -€2,434 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,877 | €25,553 | +€676 | +2.7% |
| Other operating charges | 640/8 | €5,330 | €5,499 | +€169 | +3.2% |
| Gross operating margin | 9900 | €50,563 | €49,969 | -€594 | -1.2% |
| Operating profit (loss) | 9901 | €20,356 | €18,917 | -€1,439 | -7.1% |
| Financial income | 75/76B | €29 | €141 | +€112 | +386.2% |
| Recurring financial income | 75 | €29 | €141 | +€112 | +386.2% |
| Financial charges | 65/66B | €7,908 | €7,290 | -€618 | -7.8% |
| Recurring financial charges | 65 | €7,908 | €7,290 | -€618 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €12,477 | €11,768 | -€709 | -5.7% |
| Profit (loss) for the period | 9904 | €12,477 | €11,768 | -€709 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,477 | €11,768 | -€709 | -5.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.