DALIN SNACK: 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.
DALIN SNACK
Largest movements
- Receivables within one year -€296,173
down €296,173 (-55.7%), from €531,742 to €235,569
of which Trade receivables: -€296,173
- Cash +€103,985
up €103,985 (+148.1%), from €70,232 to €174,217
mainly Receivables within one year (+€296,173) and Other debts (+€119,392)
- Stocks and contracts -€30,000
down €30,000 (-30.0%), from €100,000 to €70,000
- Profit (loss) carried forward -€250,166
down €250,166 (-90.5%), from €276,575 to €26,409
- Tax, wage and social debts -€154,251
down €154,251 (-58.0%), from €265,992 to €111,742
of which Taxes: -€171,199
- Other debts +€119,392
up €119,392 (+10100.9%), from €1,182 to €120,574
- Accrued charges and deferred income +€56,000
new in 2024: €56,000
- Purchases and services -€669,702
down €669,702 (-30.1%), from €2.2m to €1.6m
- Gross operating margin -€473,144
down €473,144, from €438,184 to -€34,960
- Taxes -€86,965
no longer reported in 2024 (was €86,965)
- Staff costs -€12,187
down €12,187 (-24.9%), from €49,016 to €36,829
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €718,728 | €492,249 | -€226,479 | -31.5% |
| Fixed assets | 21/28 | €16,754 | €12,463 | -€4,291 | -25.6% |
| Intangible fixed assets | 21 | €5,892 | €3,383 | -€2,508 | -42.6% |
| Tangible fixed assets | 22/27 | €10,862 | €9,079 | -€1,783 | -16.4% |
| Furniture and vehicles | 24 | €10,862 | €9,079 | -€1,783 | -16.4% |
| Current assets | 29/58 | €701,974 | €479,786 | -€222,187 | -31.7% |
| Stocks and contracts in progress | 3 | €100,000 | €70,000 | -€30,000 | -30.0% |
| Stocks | 30/36 | €100,000 | €70,000 | -€30,000 | -30.0% |
| Amounts receivable within one year | 40/41 | €531,742 | €235,569 | -€296,173 | -55.7% |
| Trade receivables | 40 | €531,742 | €235,569 | -€296,173 | -55.7% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €70,232 | €174,217 | +€103,985 | +148.1% |
| Total equity and liabilities | 10/49 | €718,728 | €492,249 | -€226,479 | -31.5% |
| Equity | 10/15 | €281,575 | €31,409 | -€250,166 | -88.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €276,575 | €26,409 | -€250,166 | -90.5% |
| Amounts payable | 17/49 | €437,153 | €460,840 | +€23,687 | +5.4% |
| Amounts payable within one year | 42/48 | €437,153 | €404,840 | -€32,313 | -7.4% |
| Trade debts | 44 | €169,979 | €172,524 | +€2,546 | +1.5% |
| Suppliers | 440/4 | €169,979 | €172,524 | +€2,546 | +1.5% |
| Taxes, remuneration and social security | 45 | €265,992 | €111,742 | -€154,251 | -58.0% |
| Taxes | 450/3 | €264,015 | €92,816 | -€171,199 | -64.8% |
| Remuneration and social security | 454/9 | €1,978 | €18,926 | +€16,948 | +857.1% |
| Other amounts payable | 47/48 | €1,182 | €120,574 | +€119,392 | +10100.9% |
| Accrued charges and deferred income | 492/3 | - | €56,000 | +€56,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,224,437 | €1,554,735 | -€669,702 | -30.1% |
| Remuneration, social security and pensions | 62 | €49,016 | €36,829 | -€12,187 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,246 | €12,138 | -€1,108 | -8.4% |
| Other operating charges | 640/8 | €1,816 | - | -€1,816 | |
| Non-recurring operating charges | 66A | - | €4,098 | +€4,098 | |
| Gross operating margin | 9900 | €438,184 | -€34,960 | -€473,144 | |
| Operating profit (loss) | 9901 | €374,105 | -€88,025 | -€462,131 | |
| Financial income | 75/76B | €55 | €682 | +€627 | +1141.7% |
| Recurring financial income | 75 | €55 | €682 | +€627 | +1141.7% |
| Financial charges | 65/66B | €10,621 | €8,486 | -€2,134 | -20.1% |
| Recurring financial charges | 65 | €10,621 | €8,486 | -€2,134 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €363,540 | -€95,830 | -€459,369 | |
| Income taxes | 67/77 | €86,965 | - | -€86,965 | |
| Profit (loss) for the period | 9904 | €276,575 | -€95,830 | -€372,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €276,575 | -€95,830 | -€372,405 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.