DALIMMO CONSULT: 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.
DALIMMO CONSULT
Largest movements
- Cash -€64,245
down €64,245 (-70.9%), from €90,657 to €26,413
mainly Other debts (-€39,996) and Receivables within one year (-€16,702)
- Tangible fixed assets -€17,701
down €17,701 (-5.2%), from €338,612 to €320,912
of which Land and buildings: -€10,120
- Receivables within one year +€16,702
up €16,702 (+12.8%), from €129,993 to €146,695
- Other debts -€39,996
down €39,996 (-96.4%), from €41,500 to €1,504
- Profit (loss) carried forward -€11,647
down €11,647 (-10.3%), from €112,980 to €101,334
- Debts after one year -€7,799
down €7,799 (-5.6%), from €139,357 to €131,558
- Gross operating margin +€1,614
up €1,614 (+41.0%), from €3,935 to €5,549
- Depreciation +€210
up €210 (+1.2%), from €17,491 to €17,701
- Financial charges -€116
down €116 (-4.5%), from €2,579 to €2,463
- Other operating charges +€106
up €106 (+6.7%), from €1,600 to €1,706
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 | €610,007 | €544,756 | -€65,252 | -10.7% |
| Fixed assets | 21/28 | €388,612 | €370,912 | -€17,701 | -4.6% |
| Tangible fixed assets | 22/27 | €338,612 | €320,912 | -€17,701 | -5.2% |
| Land and buildings | 22 | €308,871 | €298,750 | -€10,120 | -3.3% |
| Plant, machinery and equipment | 23 | €26,945 | €20,592 | -€6,353 | -23.6% |
| Furniture and vehicles | 24 | €2,796 | €1,569 | -€1,227 | -43.9% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €221,395 | €173,844 | -€47,551 | -21.5% |
| Amounts receivable after more than one year | 29 | €735 | €735 | = | 0.0% |
| Other amounts receivable | 291 | €735 | €735 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €129,993 | €146,695 | +€16,702 | +12.8% |
| Other amounts receivable | 41 | €129,993 | €146,695 | +€16,702 | +12.8% |
| Cash at bank and in hand | 54/58 | €90,657 | €26,413 | -€64,245 | -70.9% |
| Deferred charges and accrued income | 490/1 | €10 | €2 | -€9 | -85.0% |
| Total equity and liabilities | 10/49 | €610,007 | €544,756 | -€65,252 | -10.7% |
| Equity | 10/15 | €388,037 | €372,919 | -€15,118 | -3.9% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Capital | 10 | €165,000 | €165,000 | = | 0.0% |
| Issued capital | 100 | €165,000 | €165,000 | = | 0.0% |
| Reserves | 13 | €110,057 | €106,585 | -€3,472 | -3.2% |
| Non-distributable reserves | 130/1 | €16,500 | €16,500 | = | 0.0% |
| Legal reserve | 130 | €16,500 | €16,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €93,557 | €90,085 | -€3,472 | -3.7% |
| Profit (loss) carried forward | 14 | €112,980 | €101,334 | -€11,647 | -10.3% |
| Provisions and deferred taxes | 16 | €31,186 | €30,028 | -€1,157 | -3.7% |
| Deferred taxes | 168 | €31,186 | €30,028 | -€1,157 | -3.7% |
| Amounts payable | 17/49 | €190,784 | €141,808 | -€48,976 | -25.7% |
| Amounts payable after more than one year | 17 | €139,357 | €131,558 | -€7,799 | -5.6% |
| Financial debts | 170/4 | €139,357 | €131,558 | -€7,799 | -5.6% |
| Amounts payable within one year | 42/48 | €51,220 | €10,072 | -€41,148 | -80.3% |
| Current portion of amounts payable after more than one year | 42 | €8,316 | €8,443 | +€127 | +1.5% |
| Trade debts | 44 | €136 | €124 | -€12 | -8.6% |
| Suppliers | 440/4 | €136 | €124 | -€12 | -8.6% |
| Taxes, remuneration and social security | 45 | €1,268 | - | -€1,268 | |
| Taxes | 450/3 | €1,268 | - | -€1,268 | |
| Other amounts payable | 47/48 | €41,500 | €1,504 | -€39,996 | -96.4% |
| Accrued charges and deferred income | 492/3 | €208 | €178 | -€30 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,491 | €17,701 | +€210 | +1.2% |
| Other operating charges | 640/8 | €1,600 | €1,706 | +€106 | +6.7% |
| Gross operating margin | 9900 | €3,935 | €5,549 | +€1,614 | +41.0% |
| Operating profit (loss) | 9901 | -€15,155 | -€13,858 | +€1,298 | +8.6% |
| Financial income | 75/76B | €65 | €45 | -€20 | -30.5% |
| Recurring financial income | 75 | €65 | €45 | -€20 | -30.5% |
| Financial charges | 65/66B | €2,579 | €2,463 | -€116 | -4.5% |
| Recurring financial charges | 65 | €2,579 | €2,463 | -€116 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,669 | -€16,276 | +€1,393 | +7.9% |
| Transfer from deferred taxes | 780 | €1,157 | €1,157 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€16,512 | -€15,118 | +€1,393 | +8.4% |
| Transfer from tax-exempt reserves | 789 | €3,472 | €3,472 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,040 | -€11,647 | +€1,393 | +10.7% |
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 30 September 2026 via checked.be.