DALTON: 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.
DALTON
Largest movements
- Receivables within one year -€12,680
down €12,680 (-84.4%), from €15,019 to €2,339
of which Trade receivables: -€12,919
- Cash -€3,888
no longer reported in 2024 (was €3,888)
mainly Other debts (-€17,885) and Net result for the year (-€2,853)
- Deferred charges and accrued income -€390
no longer reported in 2024 (was €390)
- Other debts -€17,885
no longer reported in 2024 (was €17,885)
- Profit (loss) carried forward -€2,853
down €2,853 (-12.7%), from -€22,443 to -€25,296
- Tax, wage and social debts +€2,006
up €2,006 (+2,139%), from €94 to €2,100
- Trade debts +€1,774
up €1,774 (+44.3%), from €4,008 to €5,782
- Gross operating margin +€6,667
up €6,667 (+70.4%), from -€9,473 to -€2,806
- Other operating charges -€993
no longer reported in 2024 (was €993)
- Financial charges -€530
down €530 (-91.8%), from €578 to €47
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.
Derived cash bridge
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 | €19,297 | €2,339 | -€16,958 | -87.9% |
| Current assets | 29/58 | €19,297 | €2,339 | -€16,958 | -87.9% |
| Amounts receivable within one year | 40/41 | €15,019 | €2,339 | -€12,680 | -84.4% |
| Trade receivables | 40 | €15,019 | €2,100 | -€12,919 | -86.0% |
| Other amounts receivable | 41 | - | €239 | +€239 | |
| Cash at bank and in hand | 54/58 | €3,888 | - | -€3,888 | |
| Deferred charges and accrued income | 490/1 | €390 | - | -€390 | |
| Total equity and liabilities | 10/49 | €19,297 | €2,339 | -€16,958 | -87.9% |
| Equity | 10/15 | -€2,690 | -€5,543 | -€2,853 | -106% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,153 | €1,153 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,153 | €1,153 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,153 | €1,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,443 | -€25,296 | -€2,853 | -12.7% |
| Amounts payable | 17/49 | €21,987 | €7,882 | -€14,105 | -64.1% |
| Amounts payable within one year | 42/48 | €21,987 | €7,882 | -€14,105 | -64.1% |
| Trade debts | 44 | €4,008 | €5,782 | +€1,774 | +44.3% |
| Suppliers | 440/4 | €4,008 | €5,782 | +€1,774 | +44.3% |
| Taxes, remuneration and social security | 45 | €94 | €2,100 | +€2,006 | +2,139% |
| Taxes | 450/3 | €94 | €2,100 | +€2,006 | +2,139% |
| Other amounts payable | 47/48 | €17,885 | - | -€17,885 | |
| Other operating charges | 640/8 | €993 | - | -€993 | |
| Gross operating margin | 9900 | -€9,473 | -€2,806 | +€6,667 | +70.4% |
| Operating profit (loss) | 9901 | -€10,466 | -€2,806 | +€7,661 | +73.2% |
| Financial charges | 65/66B | €578 | €47 | -€530 | -91.8% |
| Recurring financial charges | 65 | €578 | €47 | -€530 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,044 | -€2,853 | +€8,191 | +74.2% |
| Profit (loss) for the period | 9904 | -€11,044 | -€2,853 | +€8,191 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,044 | -€2,853 | +€8,191 | +74.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.