DALIVINO: 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.
DALIVINO
Largest movements
- Receivables within one year +€1,149
up €1,149 (+7.9%), from €14,553 to €15,702
of which Trade receivables: +€3,241
- Cash +€330
up €330 (+15.7%), from €2,105 to €2,434
mainly Trade debts (+€21,901)
- Trade debts +€21,901
up €21,901 (+236%), from €9,289 to €31,189
- Profit (loss) carried forward -€15,355
down €15,355 (-284%), from -€5,402 to -€20,756
- Other debts -€4,660
down €4,660 (-76.1%), from €6,127 to €1,467
- Accrued charges and deferred income -€400
down €400 (-100%), from €400 to €0
- Gross operating margin -€10,512
down €10,512 (-330%), from -€3,187 to -€13,699
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.
Derived cash bridge
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 | €16,658 | €18,137 | +€1,479 | +8.9% |
| Current assets | 29/58 | €16,658 | €18,137 | +€1,479 | +8.9% |
| Amounts receivable within one year | 40/41 | €14,553 | €15,702 | +€1,149 | +7.9% |
| Trade receivables | 40 | €4,744 | €7,985 | +€3,241 | +68.3% |
| Other amounts receivable | 41 | €9,809 | €7,717 | -€2,092 | -21.3% |
| Cash at bank and in hand | 54/58 | €2,105 | €2,434 | +€330 | +15.7% |
| Total equity and liabilities | 10/49 | €16,658 | €18,137 | +€1,479 | +8.9% |
| Equity | 10/15 | €798 | -€14,556 | -€15,355 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,402 | -€20,756 | -€15,355 | -284% |
| Amounts payable | 17/49 | €15,860 | €32,693 | +€16,833 | +106% |
| Amounts payable within one year | 42/48 | €15,460 | €32,693 | +€17,233 | +111% |
| Financial debts | 43 | €44 | €36 | -€8 | -17.7% |
| Credit institutions | 430/8 | €44 | €36 | -€8 | -17.7% |
| Trade debts | 44 | €9,289 | €31,189 | +€21,901 | +236% |
| Suppliers | 440/4 | €9,289 | €31,189 | +€21,901 | +236% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,127 | €1,467 | -€4,660 | -76.1% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Other operating charges | 640/8 | €433 | €444 | +€10 | +2.4% |
| Non-recurring operating charges | 66A | - | €1,053 | +€1,053 | |
| Gross operating margin | 9900 | -€3,187 | -€13,699 | -€10,512 | -330% |
| Operating profit (loss) | 9901 | -€3,620 | -€15,195 | -€11,576 | -320% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €135 | €159 | +€24 | +17.9% |
| Recurring financial charges | 65 | €135 | €159 | +€24 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,755 | -€15,355 | -€11,600 | -309% |
| Income taxes | 67/77 | €38 | €0 | -€38 | -100% |
| Profit (loss) for the period | 9904 | -€3,793 | -€15,355 | -€11,562 | -305% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,793 | -€15,355 | -€11,562 | -305% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.