Dalka: 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.
Dalka
Largest movements
- Receivables within one year -€3,201
down €3,201 (-100%), from €3,201 to €0
of which Trade receivables: -€3,002
- Cash +€2,443
up €2,443 (+4,094%), from €60 to €2,502
mainly Receivables within one year (+€3,201) and Other debts (+€3,131)
- Tangible fixed assets -€1,711
down €1,711 (-3.0%), from €57,568 to €55,857
of which Land and buildings: -€1,700
- Debts after one year -€4,022
down €4,022 (-9.4%), from €42,820 to €38,798
- Other debts +€3,131
up €3,131 (+10.0%), from €31,198 to €34,329
- Profit (loss) carried forward -€2,303
down €2,303 (-12.0%), from -€19,234 to -€21,536
- Tax, wage and social debts +€643
up €643 (+399%), from €161 to €804
- Gross operating margin +€1,387
up €1,387 (+120%), from €1,152 to €2,539
- Other operating charges -€835
down €835 (-57.0%), from €1,465 to €630
- Depreciation +€237
up €237 (+9.0%), from €2,650 to €2,887
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 | €60,829 | €58,359 | -€2,469 | -4.1% |
| Fixed assets | 21/28 | €57,568 | €55,857 | -€1,711 | -3.0% |
| Tangible fixed assets | 22/27 | €57,568 | €55,857 | -€1,711 | -3.0% |
| Land and buildings | 22 | €55,355 | €53,656 | -€1,700 | -3.1% |
| Plant, machinery and equipment | 23 | €1,592 | €1,946 | +€354 | +22.3% |
| Furniture and vehicles | 24 | €620 | €255 | -€365 | -58.9% |
| Current assets | 29/58 | €3,261 | €2,502 | -€759 | -23.3% |
| Amounts receivable within one year | 40/41 | €3,201 | €0 | -€3,201 | -100% |
| Trade receivables | 40 | €3,002 | €0 | -€3,002 | -100% |
| Other amounts receivable | 41 | €200 | €0 | -€200 | -100% |
| Cash at bank and in hand | 54/58 | €60 | €2,502 | +€2,443 | +4,094% |
| Total equity and liabilities | 10/49 | €60,829 | €58,359 | -€2,469 | -4.1% |
| Equity | 10/15 | -€18,234 | -€20,536 | -€2,303 | -12.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,234 | -€21,536 | -€2,303 | -12.0% |
| Amounts payable | 17/49 | €79,062 | €78,896 | -€167 | -0.2% |
| Amounts payable after more than one year | 17 | €42,820 | €38,798 | -€4,022 | -9.4% |
| Financial debts | 170/4 | €42,820 | €38,798 | -€4,022 | -9.4% |
| Amounts payable within one year | 42/48 | €36,242 | €40,098 | +€3,856 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €3,927 | €4,022 | +€95 | +2.4% |
| Trade debts | 44 | €955 | €681 | -€274 | -28.7% |
| Suppliers | 440/4 | €955 | €681 | -€274 | -28.7% |
| Advances received on contracts in progress | 46 | €0 | €260 | +€260 | |
| Taxes, remuneration and social security | 45 | €161 | €804 | +€643 | +399% |
| Taxes | 450/3 | €161 | €804 | +€643 | +399% |
| Other amounts payable | 47/48 | €31,198 | €34,329 | +€3,131 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,650 | €2,887 | +€237 | +9.0% |
| Other operating charges | 640/8 | €1,465 | €630 | -€835 | -57.0% |
| Gross operating margin | 9900 | €1,152 | €2,539 | +€1,387 | +120% |
| Operating profit (loss) | 9901 | -€2,962 | -€978 | +€1,984 | +67.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,343 | €1,324 | -€18 | -1.4% |
| Recurring financial charges | 65 | €1,343 | €1,324 | -€18 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,305 | -€2,303 | +€2,003 | +46.5% |
| Profit (loss) for the period | 9904 | -€4,305 | -€2,303 | +€2,003 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,305 | -€2,303 | +€2,003 | +46.5% |
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 16 October 2026 via checked.be.