DALIPE: 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.
DALIPE
Largest movements
- Tangible fixed assets -€35,193
down €35,193 (-12.8%), from €275,546 to €240,352
of which Plant, machinery and equipment: -€22,585
- Cash +€22,670
up €22,670 (+18.8%), from €120,906 to €143,576
mainly Depreciation (+€52,503) and Net result for the year (+€37,590)
- Stocks and contracts +€14,187
up €14,187 (+40.2%), from €35,291 to €49,478
- Intangible fixed assets -€7,471
down €7,471 (-29.8%), from €25,098 to €17,627
- Receivables within one year -€6,612
down €6,612 (-74.9%), from €8,829 to €2,217
of which Other amounts receivable: -€5,487
- Debts after one year -€50,199
down €50,199 (-20.3%), from €247,315 to €197,116
- Profit (loss) carried forward +€37,590
up €37,590 (+38.8%), from €96,869 to €134,459
- Accrued charges and deferred income +€19,442
new in 2025: €19,442
- Other debts -€9,435
down €9,435 (-26.5%), from €35,627 to €26,191
- Trade debts -€6,520
down €6,520 (-53.1%), from €12,288 to €5,768
- Gross operating margin +€63,035
up €63,035 (+41.6%), from €151,504 to €214,539
- Taxes +€9,545
up €9,545 (+223.2%), from €4,277 to €13,822
- Depreciation +€7,899
up €7,899 (+17.7%), from €44,604 to €52,503
- Financial charges +€4,543
up €4,543 (+61.8%), from €7,354 to €11,896
- Staff costs +€3,303
up €3,303 (+3.5%), from €95,172 to €98,475
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 | €467,505 | €454,694 | -€12,811 | -2.7% |
| Fixed assets | 21/28 | €300,644 | €257,979 | -€42,664 | -14.2% |
| Intangible fixed assets | 21 | €25,098 | €17,627 | -€7,471 | -29.8% |
| Tangible fixed assets | 22/27 | €275,546 | €240,352 | -€35,193 | -12.8% |
| Plant, machinery and equipment | 23 | €219,462 | €196,877 | -€22,585 | -10.3% |
| Furniture and vehicles | 24 | €56,084 | €43,475 | -€12,609 | -22.5% |
| Current assets | 29/58 | €166,862 | €196,715 | +€29,853 | +17.9% |
| Stocks and contracts in progress | 3 | €35,291 | €49,478 | +€14,187 | +40.2% |
| Stocks | 30/36 | €35,291 | €49,478 | +€14,187 | +40.2% |
| Amounts receivable within one year | 40/41 | €8,829 | €2,217 | -€6,612 | -74.9% |
| Trade receivables | 40 | €1,420 | €295 | -€1,125 | -79.2% |
| Other amounts receivable | 41 | €7,410 | €1,922 | -€5,487 | -74.1% |
| Cash at bank and in hand | 54/58 | €120,906 | €143,576 | +€22,670 | +18.8% |
| Deferred charges and accrued income | 490/1 | €1,836 | €1,444 | -€392 | -21.4% |
| Total equity and liabilities | 10/49 | €467,505 | €454,694 | -€12,811 | -2.7% |
| Equity | 10/15 | €117,329 | €154,919 | +€37,590 | +32.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,869 | €134,459 | +€37,590 | +38.8% |
| Amounts payable | 17/49 | €350,176 | €299,775 | -€50,401 | -14.4% |
| Amounts payable after more than one year | 17 | €247,315 | €197,116 | -€50,199 | -20.3% |
| Financial debts | 170/4 | €247,315 | €197,116 | -€50,199 | -20.3% |
| Amounts payable within one year | 42/48 | €102,862 | €83,218 | -€19,644 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €9,648 | €10,199 | +€551 | +5.7% |
| Trade debts | 44 | €12,288 | €5,768 | -€6,520 | -53.1% |
| Suppliers | 440/4 | €12,288 | €5,768 | -€6,520 | -53.1% |
| Advances received on contracts in progress | 46 | €23,340 | €22,675 | -€665 | -2.8% |
| Taxes, remuneration and social security | 45 | €21,959 | €18,383 | -€3,575 | -16.3% |
| Taxes | 450/3 | €14,538 | €13,231 | -€1,307 | -9.0% |
| Remuneration and social security | 454/9 | €7,421 | €5,152 | -€2,269 | -30.6% |
| Other amounts payable | 47/48 | €35,627 | €26,191 | -€9,435 | -26.5% |
| Accrued charges and deferred income | 492/3 | - | €19,442 | +€19,442 | |
| Remuneration, social security and pensions | 62 | €95,172 | €98,475 | +€3,303 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,604 | €52,503 | +€7,899 | +17.7% |
| Other operating charges | 640/8 | - | €253 | +€253 | |
| Gross operating margin | 9900 | €151,504 | €214,539 | +€63,035 | +41.6% |
| Operating profit (loss) | 9901 | €11,728 | €63,309 | +€51,581 | +439.8% |
| Financial charges | 65/66B | €7,354 | €11,896 | +€4,543 | +61.8% |
| Recurring financial charges | 65 | €7,354 | €11,896 | +€4,543 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | €4,374 | €51,412 | +€47,038 | +1075.4% |
| Income taxes | 67/77 | €4,277 | €13,822 | +€9,545 | +223.2% |
| Profit (loss) for the period | 9904 | €97 | €37,590 | +€37,493 | +38469.9% |
| Profit (loss) for the period to be appropriated | 9905 | €97 | €37,590 | +€37,493 | +38469.9% |
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 8 October 2026 via checked.be.