DALITONI: 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.
DALITONI
Largest movements
- Stocks and contracts -€49,692
down €49,692 (-14.3%), from €347,519 to €297,827
- Receivables within one year -€16,442
down €16,442 (-52.0%), from €31,619 to €15,177
of which Trade receivables: -€17,305
- Profit (loss) carried forward -€159,609
down €159,609 (-14.9%), from -€1.1m to -€1.2m
- Other debts +€135,448
up €135,448 (+5.6%), from €2.4m to €2.5m
- Current portion of long-term debt -€38,035
no longer reported in 2023 (was €38,035)
- Staff costs +€18,482
up €18,482 (+51.9%), from €35,624 to €54,106
- Depreciation +€5,155
up €5,155 (+5.2%), from €98,331 to €103,486
- Financial charges +€4,245
up €4,245 (+24.3%), from €17,497 to €21,742
- Financial income -€2,411
down €2,411 (-43.4%), from €5,551 to €3,140
- Other operating charges +€763
up €763 (+8.5%), from €8,992 to €9,755
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,451,569 | €1,378,119 | -€73,450 | -5.1% |
| Fixed assets | 21/28 | €1,055,128 | €1,054,135 | -€993 | -0.1% |
| Intangible fixed assets | 21 | €1,295 | - | -€1,295 | |
| Tangible fixed assets | 22/27 | €1,053,819 | €1,054,121 | +€302 | 0.0% |
| Land and buildings | 22 | €931,694 | €918,634 | -€13,060 | -1.4% |
| Plant, machinery and equipment | 23 | €86,233 | €109,937 | +€23,704 | +27.5% |
| Furniture and vehicles | 24 | €35,892 | €25,550 | -€10,342 | -28.8% |
| Financial fixed assets | 28 | €14 | €14 | = | 0.0% |
| Current assets | 29/58 | €396,441 | €323,984 | -€72,457 | -18.3% |
| Stocks and contracts in progress | 3 | €347,519 | €297,827 | -€49,692 | -14.3% |
| Stocks | 30/36 | €347,519 | €297,827 | -€49,692 | -14.3% |
| Amounts receivable within one year | 40/41 | €31,619 | €15,177 | -€16,442 | -52.0% |
| Trade receivables | 40 | €31,357 | €14,052 | -€17,305 | -55.2% |
| Other amounts receivable | 41 | €262 | €1,125 | +€863 | +329.4% |
| Cash at bank and in hand | 54/58 | €9,800 | €8,658 | -€1,142 | -11.7% |
| Deferred charges and accrued income | 490/1 | €7,503 | €2,322 | -€5,181 | -69.1% |
| Total equity and liabilities | 10/49 | €1,451,569 | €1,378,119 | -€73,450 | -5.1% |
| Equity | 10/15 | -€1,024,490 | -€1,184,099 | -€159,609 | -15.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €19,863 | €19,863 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,863 | €19,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,074,353 | -€1,233,962 | -€159,609 | -14.9% |
| Amounts payable | 17/49 | €2,476,059 | €2,562,218 | +€86,159 | +3.5% |
| Amounts payable within one year | 42/48 | €2,476,059 | €2,562,218 | +€86,159 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €38,035 | - | -€38,035 | |
| Trade debts | 44 | €23,918 | €13,721 | -€10,197 | -42.6% |
| Suppliers | 440/4 | €23,918 | €13,721 | -€10,197 | -42.6% |
| Taxes, remuneration and social security | 45 | €5,843 | €4,786 | -€1,057 | -18.1% |
| Taxes | 450/3 | €3,843 | €1,162 | -€2,681 | -69.8% |
| Remuneration and social security | 454/9 | €2,000 | €3,624 | +€1,624 | +81.2% |
| Other amounts payable | 47/48 | €2,408,263 | €2,543,711 | +€135,448 | +5.6% |
| Remuneration, social security and pensions | 62 | €35,624 | €54,106 | +€18,482 | +51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,331 | €103,486 | +€5,155 | +5.2% |
| Other operating charges | 640/8 | €8,992 | €9,755 | +€763 | +8.5% |
| Gross operating margin | 9900 | €26,356 | €26,340 | -€16 | -0.1% |
| Operating profit (loss) | 9901 | -€116,591 | -€141,007 | -€24,416 | -20.9% |
| Financial income | 75/76B | €5,551 | €3,140 | -€2,411 | -43.4% |
| Recurring financial income | 75 | €5,551 | €3,140 | -€2,411 | -43.4% |
| Financial charges | 65/66B | €17,497 | €21,742 | +€4,245 | +24.3% |
| Recurring financial charges | 65 | €17,497 | €21,742 | +€4,245 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | -€128,537 | -€159,609 | -€31,072 | -24.2% |
| Profit (loss) for the period | 9904 | -€128,537 | -€159,609 | -€31,072 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€128,537 | -€159,609 | -€31,072 | -24.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.