DALISA SPRL: 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.
DALISA SPRL
Largest movements
- Financial fixed assets +€24,950
up €24,950 (+197.7%), from €12,620 to €37,570
- Receivables within one year -€23,398
down €23,398 (-13.2%), from €176,794 to €153,396
of which Other amounts receivable: -€20,020
- Tangible fixed assets -€20,105
down €20,105 (-3.4%), from €588,100 to €567,995
of which Land and buildings: -€19,858
- Debts after one year -€18,102
down €18,102 (-15.4%), from €117,906 to €99,804
- Reserves -€9,019
down €9,019 (-1.6%), from €568,778 to €559,759
of which Tax-exempt reserves: -€9,019
- Gross operating margin +€11,765
up €11,765 (+156.7%), from €7,510 to €19,275
- Financial income -€706
no longer reported in 2025 (was €706)
- Financial charges +€600
up €600 (+14.0%), from €4,301 to €4,901
- Depreciation -€372
down €372 (-1.8%), from €20,477 to €20,105
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €778,663 | €760,680 | -€17,983 | -2.3% |
| Fixed assets | 21/28 | €600,720 | €605,565 | +€4,845 | +0.8% |
| Tangible fixed assets | 22/27 | €588,100 | €567,995 | -€20,105 | -3.4% |
| Land and buildings | 22 | €587,663 | €567,805 | -€19,858 | -3.4% |
| Furniture and vehicles | 24 | €437 | €190 | -€247 | -56.5% |
| Financial fixed assets | 28 | €12,620 | €37,570 | +€24,950 | +197.7% |
| Current assets | 29/58 | €177,943 | €155,115 | -€22,828 | -12.8% |
| Amounts receivable within one year | 40/41 | €176,794 | €153,396 | -€23,398 | -13.2% |
| Trade receivables | 40 | €3,378 | - | -€3,378 | |
| Other amounts receivable | 41 | €173,416 | €153,396 | -€20,020 | -11.5% |
| Deferred charges and accrued income | 490/1 | €1,149 | €1,719 | +€570 | +49.6% |
| Total equity and liabilities | 10/49 | €778,663 | €760,680 | -€17,983 | -2.3% |
| Equity | 10/15 | €594,354 | €585,262 | -€9,092 | -1.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €568,778 | €559,759 | -€9,019 | -1.6% |
| Tax-exempt reserves | 132 | €313,778 | €304,759 | -€9,019 | -2.9% |
| Distributable reserves | 133 | €255,000 | €255,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €787 | €714 | -€73 | -9.3% |
| Amounts payable | 17/49 | €184,309 | €175,418 | -€8,891 | -4.8% |
| Amounts payable after more than one year | 17 | €117,906 | €99,804 | -€18,102 | -15.4% |
| Financial debts | 170/4 | €117,906 | €99,804 | -€18,102 | -15.4% |
| Amounts payable within one year | 42/48 | €66,009 | €75,614 | +€9,605 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €17,710 | €18,102 | +€392 | +2.2% |
| Financial debts | 43 | €11,206 | €17,160 | +€5,954 | +53.1% |
| Credit institutions | 430/8 | €11,206 | €17,160 | +€5,954 | +53.1% |
| Trade debts | 44 | €1,298 | €203 | -€1,095 | -84.4% |
| Suppliers | 440/4 | €1,298 | €203 | -€1,095 | -84.4% |
| Taxes, remuneration and social security | 45 | €38 | €24 | -€14 | -36.8% |
| Taxes | 450/3 | €38 | €24 | -€14 | -36.8% |
| Other amounts payable | 47/48 | €35,757 | €40,125 | +€4,368 | +12.2% |
| Accrued charges and deferred income | 492/3 | €394 | - | -€394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,477 | €20,105 | -€372 | -1.8% |
| Other operating charges | 640/8 | €3,434 | €3,361 | -€73 | -2.1% |
| Gross operating margin | 9900 | €7,510 | €19,275 | +€11,765 | +156.7% |
| Operating profit (loss) | 9901 | -€16,401 | -€4,191 | +€12,210 | +74.4% |
| Financial income | 75/76B | €706 | - | -€706 | |
| Recurring financial income | 75 | €706 | - | -€706 | |
| Financial charges | 65/66B | €4,301 | €4,901 | +€600 | +14.0% |
| Recurring financial charges | 65 | €4,301 | €4,901 | +€600 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,996 | -€9,092 | +€10,904 | +54.5% |
| Profit (loss) for the period | 9904 | -€19,996 | -€9,092 | +€10,904 | +54.5% |
| Transfer from tax-exempt reserves | 789 | €9,019 | €9,019 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,977 | -€73 | +€10,904 | +99.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.