DALMA: 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.
DALMA
Largest movements
- Cash +€51,591
up €51,591 (+48.2%), from €106,989 to €158,581
mainly Current investments (+€50,000) and Debts after one year (+€2,232)
- Current investments -€50,000
down €50,000 (-14.3%), from €350,000 to €300,000
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€22,140
up €22,140 (+509.6%), from €4,344 to €26,484
- Gross operating margin +€17,300
up €17,300 (+631.7%), from €2,739 to €20,038
- Financial income -€5,089
down €5,089 (-44.3%), from €11,481 to €6,392
- Taxes -€2,575
no longer reported in 2025 (was €2,575)
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.
Cash bridge derived
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 | €496,151 | €495,939 | -€213 | 0.0% |
| Fixed assets | 21/28 | €35,264 | €35,095 | -€169 | -0.5% |
| Tangible fixed assets | 22/27 | €35,264 | €35,095 | -€169 | -0.5% |
| Land and buildings | 22 | €35,095 | €35,095 | = | 0.0% |
| Plant, machinery and equipment | 23 | €169 | - | -€169 | |
| Current assets | 29/58 | €460,887 | €460,844 | -€44 | 0.0% |
| Amounts receivable within one year | 40/41 | €3,898 | €2,263 | -€1,635 | -41.9% |
| Other amounts receivable | 41 | €3,898 | €2,263 | -€1,635 | -41.9% |
| Current investments | 50/53 | €350,000 | €300,000 | -€50,000 | -14.3% |
| Cash at bank and in hand | 54/58 | €106,989 | €158,581 | +€51,591 | +48.2% |
| Total equity and liabilities | 10/49 | €496,151 | €495,939 | -€213 | 0.0% |
| Equity | 10/15 | €474,813 | €472,845 | -€1,968 | -0.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €399,961 | €399,961 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €393,811 | €393,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,352 | €11,384 | -€1,968 | -14.7% |
| Amounts payable | 17/49 | €21,338 | €23,094 | +€1,755 | +8.2% |
| Amounts payable after more than one year | 17 | €20,214 | €22,446 | +€2,232 | +11.0% |
| Other amounts payable | 178/9 | €20,214 | €22,446 | +€2,232 | +11.0% |
| Amounts payable within one year | 42/48 | €1,124 | €648 | -€476 | -42.4% |
| Trade debts | 44 | €37 | €206 | +€169 | +460.6% |
| Suppliers | 440/4 | €37 | €206 | +€169 | +460.6% |
| Taxes, remuneration and social security | 45 | €1,088 | €442 | -€646 | -59.4% |
| Taxes | 450/3 | €1,088 | €442 | -€646 | -59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253 | €169 | -€84 | -33.3% |
| Other operating charges | 640/8 | €4,344 | €26,484 | +€22,140 | +509.6% |
| Gross operating margin | 9900 | €2,739 | €20,038 | +€17,300 | +631.7% |
| Operating profit (loss) | 9901 | -€1,859 | -€6,614 | -€4,756 | -255.9% |
| Financial income | 75/76B | €11,481 | €6,392 | -€5,089 | -44.3% |
| Recurring financial income | 75 | €11,481 | €6,392 | -€5,089 | -44.3% |
| Financial charges | 65/66B | €1,704 | €1,745 | +€42 | +2.5% |
| Recurring financial charges | 65 | €1,704 | €1,745 | +€42 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €7,918 | -€1,968 | -€9,886 | |
| Income taxes | 67/77 | €2,575 | - | -€2,575 | |
| Profit (loss) for the period | 9904 | €5,344 | -€1,968 | -€7,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,344 | -€1,968 | -€7,311 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.