DALIKAS: 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.
DALIKAS
Largest movements
- Cash +€10,684
up €10,684 (+49.3%), from €21,684 to €32,368
mainly Other debts (+€46,880) and Net result for the year (+€16,925)
- Receivables within one year +€10,487
up €10,487 (+76.0%), from €13,794 to €24,281
of which Other amounts receivable: +€10,197
- Deferred charges and accrued income -€2,024
down €2,024 (-19.5%), from €10,407 to €8,382
- Tangible fixed assets -€1,835
down €1,835 (-34.1%), from €5,390 to €3,554
- Other debts +€46,880
up €46,880, from €0 to €46,880
- Reserves -€29,955
down €29,955 (-100.0%), from €29,955 to €0
- Gross operating margin +€1,905
up €1,905 (+7.3%), from €26,147 to €28,052
- Financial charges -€729
down €729 (-18.2%), from €4,010 to €3,281
- Taxes +€443
up €443 (+9.3%), from €4,757 to €5,200
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 | €51,274 | €68,585 | +€17,311 | +33.8% |
| Fixed assets | 21/28 | €5,390 | €3,554 | -€1,835 | -34.1% |
| Tangible fixed assets | 22/27 | €5,390 | €3,554 | -€1,835 | -34.1% |
| Furniture and vehicles | 24 | €5,390 | €3,554 | -€1,835 | -34.1% |
| Current assets | 29/58 | €45,884 | €65,031 | +€19,146 | +41.7% |
| Amounts receivable within one year | 40/41 | €13,794 | €24,281 | +€10,487 | +76.0% |
| Trade receivables | 40 | €13,794 | €14,084 | +€290 | +2.1% |
| Other amounts receivable | 41 | - | €10,197 | +€10,197 | |
| Cash at bank and in hand | 54/58 | €21,684 | €32,368 | +€10,684 | +49.3% |
| Deferred charges and accrued income | 490/1 | €10,407 | €8,382 | -€2,024 | -19.5% |
| Total equity and liabilities | 10/49 | €51,274 | €68,585 | +€17,311 | +33.8% |
| Equity | 10/15 | €32,455 | €2,500 | -€29,955 | -92.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,955 | €0 | -€29,955 | -100.0% |
| Distributable reserves | 133 | €29,955 | €0 | -€29,955 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,819 | €66,085 | +€47,266 | +251.2% |
| Amounts payable within one year | 42/48 | €18,819 | €66,085 | +€47,266 | +251.2% |
| Trade debts | 44 | €1,942 | €1,715 | -€226 | -11.7% |
| Suppliers | 440/4 | €1,942 | €1,715 | -€226 | -11.7% |
| Taxes, remuneration and social security | 45 | €16,877 | €17,490 | +€613 | +3.6% |
| Taxes | 450/3 | €16,877 | €17,363 | +€486 | +2.9% |
| Remuneration and social security | 454/9 | - | €127 | +€127 | |
| Other amounts payable | 47/48 | €0 | €46,880 | +€46,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,657 | €1,835 | +€178 | +10.8% |
| Other operating charges | 640/8 | €1,132 | €1,008 | -€125 | -11.0% |
| Gross operating margin | 9900 | €26,147 | €28,052 | +€1,905 | +7.3% |
| Operating profit (loss) | 9901 | €23,357 | €25,209 | +€1,852 | +7.9% |
| Financial income | 75/76B | €0 | €197 | +€197 | |
| Recurring financial income | 75 | €0 | €197 | +€197 | |
| Financial charges | 65/66B | €4,010 | €3,281 | -€729 | -18.2% |
| Recurring financial charges | 65 | €4,010 | €3,281 | -€729 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €19,347 | €22,125 | +€2,777 | +14.4% |
| Income taxes | 67/77 | €4,757 | €5,200 | +€443 | +9.3% |
| Profit (loss) for the period | 9904 | €14,590 | €16,925 | +€2,335 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,590 | €16,925 | +€2,335 | +16.0% |
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 7 October 2026 via checked.be.