DALOËVA: 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.
DALOËVA
Largest movements
- Cash +€48,050
up €48,050 (+56.4%), from €85,180 to €133,230
mainly Other debts (+€97,751) and Net result for the year (+€42,511)
- Receivables within one year -€25,564
down €25,564 (-74.8%), from €34,157 to €8,593
of which Trade receivables: -€31,512
- Tangible fixed assets -€5,371
down €5,371 (-87.9%), from €6,110 to €739
- Other debts +€97,751
up €97,751 (+273.0%), from €35,811 to €133,562
- Profit (loss) carried forward -€72,489
down €72,489 (-96.5%), from €75,081 to €2,592
- Trade debts -€7,432
down €7,432 (-84.1%), from €8,839 to €1,407
- Depreciation -€14,412
down €14,412 (-72.8%), from €19,783 to €5,371
- Gross operating margin -€10,262
down €10,262 (-14.3%), from €71,903 to €61,641
- Taxes +€7,510
up €7,510 (+127.2%), from €5,901 to €13,411
- Financial income +€734
new in 2025: €734
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 | €125,447 | €142,562 | +€17,114 | +13.6% |
| Fixed assets | 21/28 | €6,110 | €739 | -€5,371 | -87.9% |
| Tangible fixed assets | 22/27 | €6,110 | €739 | -€5,371 | -87.9% |
| Furniture and vehicles | 24 | €6,110 | €739 | -€5,371 | -87.9% |
| Current assets | 29/58 | €119,337 | €141,823 | +€22,485 | +18.8% |
| Amounts receivable within one year | 40/41 | €34,157 | €8,593 | -€25,564 | -74.8% |
| Trade receivables | 40 | €34,157 | €2,645 | -€31,512 | -92.3% |
| Other amounts receivable | 41 | - | €5,948 | +€5,948 | |
| Cash at bank and in hand | 54/58 | €85,180 | €133,230 | +€48,050 | +56.4% |
| Total equity and liabilities | 10/49 | €125,447 | €142,562 | +€17,114 | +13.6% |
| Equity | 10/15 | €80,081 | €7,592 | -€72,489 | -90.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,081 | €2,592 | -€72,489 | -96.5% |
| Amounts payable | 17/49 | €45,366 | €134,969 | +€89,603 | +197.5% |
| Amounts payable within one year | 42/48 | €45,366 | €134,969 | +€89,603 | +197.5% |
| Trade debts | 44 | €8,839 | €1,407 | -€7,432 | -84.1% |
| Suppliers | 440/4 | €8,839 | €1,407 | -€7,432 | -84.1% |
| Taxes, remuneration and social security | 45 | €716 | - | -€716 | |
| Taxes | 450/3 | €716 | - | -€716 | |
| Other amounts payable | 47/48 | €35,811 | €133,562 | +€97,751 | +273.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,783 | €5,371 | -€14,412 | -72.8% |
| Other operating charges | 640/8 | €951 | €951 | -€0 | 0.0% |
| Gross operating margin | 9900 | €71,903 | €61,641 | -€10,262 | -14.3% |
| Operating profit (loss) | 9901 | €51,169 | €55,319 | +€4,150 | +8.1% |
| Financial income | 75/76B | - | €734 | +€734 | |
| Recurring financial income | 75 | - | €734 | +€734 | |
| Financial charges | 65/66B | €76 | €132 | +€56 | +73.1% |
| Recurring financial charges | 65 | €76 | €132 | +€56 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €51,093 | €55,922 | +€4,829 | +9.5% |
| Income taxes | 67/77 | €5,901 | €13,411 | +€7,510 | +127.2% |
| Profit (loss) for the period | 9904 | €45,191 | €42,511 | -€2,680 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,191 | €42,511 | -€2,680 | -5.9% |
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 30 September 2026 via checked.be.