DALISSIMO: 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.
DALISSIMO
Largest movements
- Current assets -€60,254
down €60,254 (-79.7%), from €75,567 to €15,313
of which Cash: -€50,086
- Tangible fixed assets -€11,783
down €11,783 (-75.5%), from €15,603 to €3,820
- Debts -€74,852
down €74,852 (-96.0%), from €77,950 to €3,098
of which Debts within one year: -€74,554
- Equity +€2,815
up €2,815 (+21.3%), from €13,220 to €16,035
of which Contributions: +€18,592
- Gross operating margin -€84,404
down €84,404 (-80.8%), from €104,493 to €20,089
- Staff costs +€7,713
new in 2021: €7,713
- Depreciation -€4,134
down €4,134 (-61.9%), from €6,679 to €2,545
- Financial charges +€2,328
new in 2021: €2,328
From the 2020 result to the 2021 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
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 | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,170 | €19,133 | -€72,037 | -79.0% |
| Fixed assets | 21/28 | €15,603 | €3,820 | -€11,783 | -75.5% |
| Tangible fixed assets | 22/27 | €15,603 | €3,820 | -€11,783 | -75.5% |
| Plant, machinery and equipment | 23 | - | €3,820 | +€3,820 | |
| Current assets | 29/58 | €75,567 | €15,313 | -€60,254 | -79.7% |
| Stocks and contracts in progress | 3 | €9,683 | - | -€9,683 | |
| Amounts receivable within one year | 40/41 | €12,380 | €11,998 | -€382 | -3.1% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | - | €5,948 | +€5,948 | |
| Cash at bank and in hand | 54/58 | €53,401 | €3,315 | -€50,086 | -93.8% |
| Total equity and liabilities | 10/49 | €91,170 | €19,133 | -€72,037 | -79.0% |
| Equity | 10/15 | €13,220 | €16,035 | +€2,815 | +21.3% |
| Contributions | 10/11 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€7,231 | -€4,416 | +€2,815 | +38.9% |
| Amounts payable | 17/49 | €77,950 | €3,098 | -€74,852 | -96.0% |
| Amounts payable within one year | 42/48 | €76,595 | €2,041 | -€74,554 | -97.3% |
| Trade debts | 44 | €43,894 | €1,938 | -€41,956 | -95.6% |
| Suppliers | 440/4 | - | €1,938 | +€1,938 | |
| Taxes, remuneration and social security | 45 | - | €103 | +€103 | |
| Taxes | 450/3 | - | €103 | +€103 | |
| Accrued charges and deferred income | 492/3 | - | €1,057 | +€1,057 | |
| Non-recurring operating income | 76A | - | €8,872 | +€8,872 | |
| Remuneration, social security and pensions | 62 | - | €7,713 | +€7,713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,679 | €2,545 | -€4,134 | -61.9% |
| Other operating charges | 640/8 | - | €935 | +€935 | |
| Non-recurring operating charges | 66A | - | €4,238 | +€4,238 | |
| Gross operating margin | 9900 | €104,493 | €20,089 | -€84,404 | -80.8% |
| Operating profit (loss) | 9901 | -€61,460 | €4,658 | +€66,118 | |
| Financial income | 75/76B | - | €485 | +€485 | |
| Recurring financial income | 75 | €96 | €485 | +€389 | +403% |
| Financial charges | 65/66B | - | €2,328 | +€2,328 | |
| Recurring financial charges | 65 | €3,798 | €2,328 | -€1,470 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€65,162 | €2,815 | +€67,977 | |
| Income taxes | 67/77 | €293 | - | -€293 | |
| Profit (loss) for the period | 9904 | -€65,455 | €2,815 | +€68,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€65,455 | €2,815 | +€68,270 |
Source: filed annual accounts (NBB), financial years ended 30 September 2020 and 30 September 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.