DALLAN: 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.
DALLAN
Largest movements
- Receivables within one year +€5,800
up €5,800, from €0 to €5,800
of which Trade receivables: +€5,800
- Cash +€4,677
up €4,677 (+41.2%), from €11,357 to €16,034
mainly Trade debts (+€6,306) and Net result for the year (+€2,924)
- Tangible fixed assets +€1,922
up €1,922, from €0 to €1,922
of which Plant, machinery and equipment: +€1,922
- Stocks and contracts -€1,251
down €1,251 (-33.1%), from €3,777 to €2,526
- Trade debts +€6,306
up €6,306 (+155.2%), from €4,062 to €10,367
- Profit (loss) carried forward +€2,924
up €2,924 (+56.7%), from €5,154 to €8,078
- Tax, wage and social debts +€1,918
up €1,918 (+3372.1%), from €57 to €1,975
of which Taxes: +€1,918
- Turnover +€139,004
new in 2024: €139,004
- Purchases and services +€134,154
new in 2024: €134,154
- Gross operating margin +€5,218
up €5,218, from -€367 to €4,850
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,534 | €27,682 | +€11,148 | +67.4% |
| Fixed assets | 21/28 | €1,400 | €3,322 | +€1,922 | +137.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €1,922 | +€1,922 | |
| Plant, machinery and equipment | 23 | - | €1,922 | +€1,922 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €15,134 | €24,360 | +€9,226 | +61.0% |
| Stocks and contracts in progress | 3 | €3,777 | €2,526 | -€1,251 | -33.1% |
| Stocks | 30/36 | €3,777 | €2,526 | -€1,251 | -33.1% |
| Amounts receivable within one year | 40/41 | €0 | €5,800 | +€5,800 | |
| Trade receivables | 40 | €0 | €5,800 | +€5,800 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €11,357 | €16,034 | +€4,677 | +41.2% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €16,534 | €27,682 | +€11,148 | +67.4% |
| Equity | 10/15 | €12,415 | €15,339 | +€2,924 | +23.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,061 | €1,061 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,061 | €1,061 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,061 | €1,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,154 | €8,078 | +€2,924 | +56.7% |
| Amounts payable | 17/49 | €4,119 | €12,343 | +€8,224 | +199.7% |
| Amounts payable within one year | 42/48 | €4,119 | €12,343 | +€8,224 | +199.7% |
| Trade debts | 44 | €4,062 | €10,367 | +€6,306 | +155.2% |
| Suppliers | 440/4 | €4,062 | €10,367 | +€6,306 | +155.2% |
| Taxes, remuneration and social security | 45 | €57 | €1,975 | +€1,918 | +3372.1% |
| Taxes | 450/3 | €57 | €1,975 | +€1,918 | +3372.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Turnover | 70 | - | €139,004 | +€139,004 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €134,154 | +€134,154 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €402 | +€402 | |
| Other operating charges | 640/8 | - | €1,340 | +€1,340 | |
| Gross operating margin | 9900 | -€367 | €4,850 | +€5,218 | |
| Operating profit (loss) | 9901 | -€367 | €3,108 | +€3,475 | |
| Financial charges | 65/66B | €313 | €184 | -€129 | -41.3% |
| Recurring financial charges | 65 | €313 | €184 | -€129 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€681 | €2,924 | +€3,605 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€681 | €2,924 | +€3,605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€681 | €2,924 | +€3,605 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.