DALILA BESSALAH: what changed
What changed
"DALILA BESSALAH"
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€39,463
2024 · €19,463+€20,000
Equity
€19,400
2024 · €37,559-€18,159
Cash
€62,313
2024 · €61,331+€982
Balance sheet total
€300,689
2024 · €293,216+€7,473
Largest movements
Assets
- Receivables within one year +€15,729
up €15,729 (+70.8%), from €22,231 to €37,960
- Tangible fixed assets -€7,047
down €7,047 (-3.4%), from €205,829 to €198,782
of which Land and buildings: -€10,000
Equity and liabilities
- Other debts +€28,113
up €28,113 (+124%), from €22,696 to €50,809
- Debts after one year -€19,891
down €19,891 (-10.6%), from €188,104 to €168,213
of which Financial debts: -€19,891
- Reserves -€18,159
down €18,159 (-95.8%), from €18,959 to €800
of which Distributable reserves: -€18,159
- Tax, wage and social debts +€15,349
up €15,349 (+218%), from €7,035 to €22,384
Income statement
- Gross operating margin +€27,434
up €27,434 (+53.3%), from €51,450 to €78,884
- Taxes +€5,986
up €5,986 (+94.3%), from €6,347 to €12,332
- Other operating charges +€1,208
up €1,208 (+43.1%), from €2,801 to €4,009
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€19,463
Gross operating margin
+€27,434
Depreciation
-€544
Other operating charges
-€1,208
Financial income
+€17
Financial charges
+€287
Taxes
-€5,986
Result 2025
€39,463
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€89,490
Investment
-€11,984
Financing
-€76,524
Cash 2024
€61,331
From operations (derived)
+€89,490
Net result for the year
+€39,463
Depreciation
+€19,031
Receivables within one year
-€15,729
Deferred charges and accrued income
+€2,191
Trade debts
+€554
Tax, wage and social debts
+€15,349
Other debts
+€28,113
Accrued charges and deferred income
+€519
Investment (derived)
-€11,984
Investment in fixed assets (net)
-€11,984
Financing
-€76,524
Debts after one year
-€19,891
Current portion of long-term debt
+€988
Contributions, distributions and other
-€57,621
Cash 2025
€62,313
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €293,216 | €300,689 | +€7,473 | +2.5% |
| Fixed assets | 21/28 | €205,829 | €198,782 | -€7,047 | -3.4% |
| Tangible fixed assets | 22/27 | €205,829 | €198,782 | -€7,047 | -3.4% |
| Land and buildings | 22 | €130,000 | €120,000 | -€10,000 | -7.7% |
| Plant, machinery and equipment | 23 | €64,729 | €59,727 | -€5,002 | -7.7% |
| Furniture and vehicles | 24 | €11,100 | €19,055 | +€7,955 | +71.7% |
| Current assets | 29/58 | €87,386 | €101,907 | +€14,521 | +16.6% |
| Amounts receivable within one year | 40/41 | €22,231 | €37,960 | +€15,729 | +70.8% |
| Trade receivables | 40 | €22,231 | €37,960 | +€15,729 | +70.8% |
| Cash at bank and in hand | 54/58 | €61,331 | €62,313 | +€982 | +1.6% |
| Deferred charges and accrued income | 490/1 | €3,825 | €1,634 | -€2,191 | -57.3% |
| Total equity and liabilities | 10/49 | €293,216 | €300,689 | +€7,473 | +2.5% |
| Equity | 10/15 | €37,559 | €19,400 | -€18,159 | -48.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €18,959 | €800 | -€18,159 | -95.8% |
| Non-distributable reserves | 130/1 | €645 | €645 | = | 0.0% |
| Reserves not available under the articles | 1311 | €645 | €645 | = | 0.0% |
| Distributable reserves | 133 | €18,314 | €155 | -€18,159 | -99.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €255,657 | €281,289 | +€25,632 | +10.0% |
| Amounts payable after more than one year | 17 | €188,104 | €168,213 | -€19,891 | -10.6% |
| Financial debts | 170/4 | €185,204 | €165,313 | -€19,891 | -10.7% |
| Other amounts payable | 178/9 | €2,900 | €2,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €66,733 | €111,737 | +€45,003 | +67.4% |
| Current portion of amounts payable after more than one year | 42 | €18,903 | €19,891 | +€988 | +5.2% |
| Trade debts | 44 | €18,099 | €18,653 | +€554 | +3.1% |
| Suppliers | 440/4 | €18,099 | €18,653 | +€554 | +3.1% |
| Taxes, remuneration and social security | 45 | €7,035 | €22,384 | +€15,349 | +218% |
| Taxes | 450/3 | €7,035 | €22,384 | +€15,349 | +218% |
| Other amounts payable | 47/48 | €22,696 | €50,809 | +€28,113 | +124% |
| Accrued charges and deferred income | 492/3 | €820 | €1,339 | +€519 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,487 | €19,031 | +€544 | +2.9% |
| Other operating charges | 640/8 | €2,801 | €4,009 | +€1,208 | +43.1% |
| Gross operating margin | 9900 | €51,450 | €78,884 | +€27,434 | +53.3% |
| Operating profit (loss) | 9901 | €30,162 | €55,844 | +€25,681 | +85.1% |
| Financial income | 75/76B | €2 | €19 | +€17 | +825% |
| Recurring financial income | 75 | €2 | €19 | +€17 | +825% |
| Financial charges | 65/66B | €4,355 | €4,068 | -€287 | -6.6% |
| Recurring financial charges | 65 | €4,355 | €4,068 | -€287 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €25,809 | €51,795 | +€25,986 | +101% |
| Income taxes | 67/77 | €6,347 | €12,332 | +€5,986 | +94.3% |
| Profit (loss) for the period | 9904 | €19,463 | €39,463 | +€20,000 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €19,463 | €39,463 | +€20,000 | +103% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.