DALION: 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.
DALION
Largest movements
- Receivables within one year -€19,455
down €19,455 (-35.8%), from €54,291 to €34,835
of which Trade receivables: -€19,964
- Cash -€8,400
down €8,400 (-47.4%), from €17,723 to €9,324
mainly Trade debts (-€28,280) and Investment in fixed assets (net) (-€4,985)
- Intangible fixed assets -€2,260
down €2,260 (-60.1%), from €3,758 to €1,498
- Trade debts -€28,280
down €28,280 (-35.1%), from €80,466 to €52,186
- Tax, wage and social debts -€4,515
down €4,515 (-71.8%), from €6,287 to €1,772
- Reserves +€2,462
up €2,462 (+39.5%), from €6,226 to €8,688
- Gross operating margin -€6,403
down €6,403 (-35.3%), from €18,135 to €11,732
- Taxes -€1,200
down €1,200 (-39.7%), from €3,026 to €1,826
- Depreciation -€776
down €776 (-10.1%), from €7,659 to €6,883
- Other operating charges -€379
down €379 (-37.9%), from €1,001 to €622
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 | €95,979 | €65,692 | -€30,286 | -31.6% |
| Fixed assets | 21/28 | €22,103 | €20,205 | -€1,898 | -8.6% |
| Intangible fixed assets | 21 | €3,758 | €1,498 | -€2,260 | -60.1% |
| Tangible fixed assets | 22/27 | €15,345 | €15,706 | +€362 | +2.4% |
| Plant, machinery and equipment | 23 | - | €3,452 | +€3,452 | |
| Furniture and vehicles | 24 | €15,345 | €12,254 | -€3,090 | -20.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €73,875 | €45,487 | -€28,388 | -38.4% |
| Amounts receivable within one year | 40/41 | €54,291 | €34,835 | -€19,455 | -35.8% |
| Trade receivables | 40 | €51,999 | €32,034 | -€19,964 | -38.4% |
| Other amounts receivable | 41 | €2,292 | €2,801 | +€509 | +22.2% |
| Cash at bank and in hand | 54/58 | €17,723 | €9,324 | -€8,400 | -47.4% |
| Deferred charges and accrued income | 490/1 | €1,861 | €1,328 | -€533 | -28.6% |
| Total equity and liabilities | 10/49 | €95,979 | €65,692 | -€30,286 | -31.6% |
| Equity | 10/15 | €9,226 | €11,688 | +€2,462 | +26.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,226 | €8,688 | +€2,462 | +39.5% |
| Distributable reserves | 133 | €6,226 | €8,688 | +€2,462 | +39.5% |
| Amounts payable | 17/49 | €86,753 | €54,004 | -€32,748 | -37.7% |
| Amounts payable within one year | 42/48 | €86,753 | €54,004 | -€32,748 | -37.7% |
| Financial debts | 43 | - | €46 | +€46 | |
| Credit institutions | 430/8 | - | €46 | +€46 | |
| Trade debts | 44 | €80,466 | €52,186 | -€28,280 | -35.1% |
| Suppliers | 440/4 | €80,466 | €52,186 | -€28,280 | -35.1% |
| Taxes, remuneration and social security | 45 | €6,287 | €1,772 | -€4,515 | -71.8% |
| Taxes | 450/3 | €6,287 | €1,772 | -€4,515 | -71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,659 | €6,883 | -€776 | -10.1% |
| Other operating charges | 640/8 | €1,001 | €622 | -€379 | -37.9% |
| Gross operating margin | 9900 | €18,135 | €11,732 | -€6,403 | -35.3% |
| Operating profit (loss) | 9901 | €9,475 | €4,227 | -€5,248 | -55.4% |
| Financial income | 75/76B | €70 | €245 | +€175 | +249.5% |
| Recurring financial income | 75 | €70 | €245 | +€175 | +249.5% |
| Financial charges | 65/66B | €293 | €184 | -€109 | -37.1% |
| Recurring financial charges | 65 | €293 | €184 | -€109 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €9,252 | €4,287 | -€4,964 | -53.7% |
| Income taxes | 67/77 | €3,026 | €1,826 | -€1,200 | -39.7% |
| Profit (loss) for the period | 9904 | €6,226 | €2,462 | -€3,764 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,226 | €2,462 | -€3,764 | -60.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.