Dalinea: 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.
Dalinea
Largest movements
- Tangible fixed assets -€38,023
down €38,023 (-14.4%), from €263,600 to €225,578
of which Land and buildings: -€30,894
- Cash +€33,513
up €33,513 (+25.0%), from €133,999 to €167,512
mainly Net result for the year (+€62,227) and Depreciation (+€39,439)
- Receivables within one year +€32,151
up €32,151 (+187.6%), from €17,139 to €49,290
of which Other amounts receivable: +€22,952
- Deferred charges and accrued income +€5,494
up €5,494 (+41.0%), from €13,400 to €18,894
- Tax, wage and social debts +€28,030
up €28,030 (+94.4%), from €29,686 to €57,716
of which Taxes: +€28,009
- Gross operating margin +€69,751
up €69,751 (+52.5%), from €132,781 to €202,532
- Taxes +€15,457
up €15,457 (+173.6%), from €8,904 to €24,361
- Staff costs +€2,992
up €2,992 (+10.5%), from €28,418 to €31,409
- Financial income -€2,785
down €2,785 (-100.0%), from €2,785 to €0
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 | €428,603 | €461,738 | +€33,135 | +7.7% |
| Fixed assets | 21/28 | €264,065 | €226,043 | -€38,023 | -14.4% |
| Tangible fixed assets | 22/27 | €263,600 | €225,578 | -€38,023 | -14.4% |
| Land and buildings | 22 | €242,298 | €211,404 | -€30,894 | -12.8% |
| Plant, machinery and equipment | 23 | €7,681 | €8,082 | +€401 | +5.2% |
| Furniture and vehicles | 24 | €13,621 | €6,091 | -€7,530 | -55.3% |
| Financial fixed assets | 28 | €465 | €465 | = | 0.0% |
| Current assets | 29/58 | €164,538 | €235,696 | +€71,158 | +43.2% |
| Amounts receivable within one year | 40/41 | €17,139 | €49,290 | +€32,151 | +187.6% |
| Trade receivables | 40 | €2,518 | €11,717 | +€9,199 | +365.3% |
| Other amounts receivable | 41 | €14,621 | €37,573 | +€22,952 | +157.0% |
| Cash at bank and in hand | 54/58 | €133,999 | €167,512 | +€33,513 | +25.0% |
| Deferred charges and accrued income | 490/1 | €13,400 | €18,894 | +€5,494 | +41.0% |
| Total equity and liabilities | 10/49 | €428,603 | €461,738 | +€33,135 | +7.7% |
| Equity | 10/15 | €338,225 | €338,225 | = | 0.0% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €164,700 | €164,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,353 | €17,353 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €138,347 | €138,347 | = | 0.0% |
| Amounts payable | 17/49 | €90,378 | €123,513 | +€33,135 | +36.7% |
| Amounts payable after more than one year | 17 | €36,915 | €41,460 | +€4,545 | +12.3% |
| Other amounts payable | 178/9 | €36,915 | €41,460 | +€4,545 | +12.3% |
| Amounts payable within one year | 42/48 | €50,447 | €75,331 | +€24,885 | +49.3% |
| Trade debts | 44 | €16,238 | €17,485 | +€1,247 | +7.7% |
| Suppliers | 440/4 | €16,238 | €17,485 | +€1,247 | +7.7% |
| Advances received on contracts in progress | 46 | €4,523 | - | -€4,523 | |
| Taxes, remuneration and social security | 45 | €29,686 | €57,716 | +€28,030 | +94.4% |
| Taxes | 450/3 | €27,588 | €55,597 | +€28,009 | +101.5% |
| Remuneration and social security | 454/9 | €2,097 | €2,119 | +€22 | +1.0% |
| Other amounts payable | 47/48 | - | €131 | +€131 | |
| Accrued charges and deferred income | 492/3 | €3,016 | €6,721 | +€3,705 | +122.8% |
| Remuneration, social security and pensions | 62 | €28,418 | €31,409 | +€2,992 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,180 | €39,439 | +€259 | +0.7% |
| Other operating charges | 640/8 | €44,937 | €44,930 | -€7 | 0.0% |
| Gross operating margin | 9900 | €132,781 | €202,532 | +€69,751 | +52.5% |
| Operating profit (loss) | 9901 | €20,247 | €86,754 | +€66,507 | +328.5% |
| Financial income | 75/76B | €2,785 | €0 | -€2,785 | -100.0% |
| Recurring financial income | 75 | €2,785 | €0 | -€2,785 | -100.0% |
| Financial charges | 65/66B | €570 | €166 | -€404 | -70.9% |
| Recurring financial charges | 65 | €570 | €166 | -€404 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €22,462 | €86,588 | +€64,126 | +285.5% |
| Income taxes | 67/77 | €8,904 | €24,361 | +€15,457 | +173.6% |
| Profit (loss) for the period | 9904 | €13,558 | €62,227 | +€48,669 | +359.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,558 | €62,227 | +€48,669 | +359.0% |
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 8 October 2026 via checked.be.