DALIS PIT COVERS: what changed
Two financial 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.
DALIS PIT COVERS
Largest movements
- Receivables within one year +€145,709
up €145,709 (+42.5%), from €342,895 to €488,605
of which Trade receivables: +€128,896
- Cash +€19,527
up €19,527 (+243%), from €8,036 to €27,563
mainly Trade debts (+€163,617) and Net result for the year (+€40,500)
- Tangible fixed assets -€14,537
down €14,537 (-27.3%), from €53,201 to €38,664
- Trade debts +€163,617
up €163,617 (+252%), from €64,955 to €228,571
- Other debts -€50,000
down €50,000 (-34.9%), from €143,344 to €93,344
- Profit (loss) carried forward +€40,500
up €40,500, from -€19,400 to €21,100
- Debts after one year -€19,077
down €19,077 (-47.4%), from €40,213 to €21,136
- Gross operating margin +€150,960
up €150,960 (+29.7%), from €508,659 to €659,619
- Staff costs +€119,885
up €119,885 (+29.0%), from €413,844 to €533,729
- Financial charges +€23,614
up €23,614 (+106%), from €22,205 to €45,819
of which Non-recurring financial charges: +€18,035
- Taxes +€16,617
up €16,617 (+3,411%), from €487 to €17,105
- Financial income +€10,325
up €10,325 (+828%), from €1,247 to €11,572
of which Non-recurring financial income: +€9,713
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.
Derived cash bridge
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 | €854,170 | €998,952 | +€144,782 | +16.9% |
| Fixed assets | 21/28 | €134,054 | €109,667 | -€24,387 | -18.2% |
| Intangible fixed assets | 21 | €78,470 | €68,620 | -€9,850 | -12.6% |
| Tangible fixed assets | 22/27 | €53,201 | €38,664 | -€14,537 | -27.3% |
| Furniture and vehicles | 24 | €53,201 | €38,664 | -€14,537 | -27.3% |
| Financial fixed assets | 28 | €2,383 | €2,383 | = | 0.0% |
| Current assets | 29/58 | €720,116 | €889,285 | +€169,169 | +23.5% |
| Stocks and contracts in progress | 3 | €361,058 | €359,511 | -€1,547 | -0.4% |
| Stocks | 30/36 | €361,058 | €359,511 | -€1,547 | -0.4% |
| Amounts receivable within one year | 40/41 | €342,895 | €488,605 | +€145,709 | +42.5% |
| Trade receivables | 40 | €329,136 | €458,033 | +€128,896 | +39.2% |
| Other amounts receivable | 41 | €13,759 | €30,572 | +€16,813 | +122% |
| Cash at bank and in hand | 54/58 | €8,036 | €27,563 | +€19,527 | +243% |
| Deferred charges and accrued income | 490/1 | €8,127 | €13,606 | +€5,479 | +67.4% |
| Total equity and liabilities | 10/49 | €854,170 | €998,952 | +€144,782 | +16.9% |
| Equity | 10/15 | €200,600 | €241,100 | +€40,500 | +20.2% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Capital | 10 | €220,000 | €220,000 | = | 0.0% |
| Issued capital | 100 | €220,000 | €220,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,400 | €21,100 | +€40,500 | |
| Amounts payable | 17/49 | €653,570 | €757,852 | +€104,282 | +16.0% |
| Amounts payable after more than one year | 17 | €40,213 | €21,136 | -€19,077 | -47.4% |
| Financial debts | 170/4 | €40,213 | €21,136 | -€19,077 | -47.4% |
| Amounts payable within one year | 42/48 | €613,357 | €736,716 | +€123,359 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €37,521 | €45,556 | +€8,035 | +21.4% |
| Financial debts | 43 | €250,000 | €250,988 | +€988 | +0.4% |
| Credit institutions | 430/8 | €250,000 | €250,988 | +€988 | +0.4% |
| Trade debts | 44 | €64,955 | €228,571 | +€163,617 | +252% |
| Suppliers | 440/4 | €64,955 | €228,571 | +€163,617 | +252% |
| Taxes, remuneration and social security | 45 | €117,538 | €118,257 | +€719 | +0.6% |
| Taxes | 450/3 | €38,341 | €33,638 | -€4,703 | -12.3% |
| Remuneration and social security | 454/9 | €79,197 | €84,619 | +€5,422 | +6.8% |
| Other amounts payable | 47/48 | €143,344 | €93,344 | -€50,000 | -34.9% |
| Remuneration, social security and pensions | 62 | €413,844 | €533,729 | +€119,885 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,298 | €26,170 | -€128 | -0.5% |
| Other operating charges | 640/8 | €6,246 | €7,869 | +€1,623 | +26.0% |
| Gross operating margin | 9900 | €508,659 | €659,619 | +€150,960 | +29.7% |
| Operating profit (loss) | 9901 | €62,271 | €91,851 | +€29,580 | +47.5% |
| Financial income | 75/76B | €1,247 | €11,572 | +€10,325 | +828% |
| Recurring financial income | 75 | €1,247 | €1,859 | +€612 | +49.0% |
| Non-recurring financial income | 76B | - | €9,713 | +€9,713 | |
| Financial charges | 65/66B | €22,205 | €45,819 | +€23,614 | +106% |
| Recurring financial charges | 65 | €22,205 | €27,784 | +€5,579 | +25.1% |
| Non-recurring financial charges | 66B | - | €18,035 | +€18,035 | |
| Profit (loss) for the period before taxes | 9903 | €41,314 | €57,604 | +€16,290 | +39.4% |
| Income taxes | 67/77 | €487 | €17,105 | +€16,617 | +3,411% |
| Profit (loss) for the period | 9904 | €40,827 | €40,500 | -€327 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,827 | €40,500 | -€327 | -0.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.