Dalu Motors: what changed
Dalu Motors
Largest movements
- Receivables within one year +€15,021
up €15,021 (+10.1%), from €148,151 to €163,172
of which Trade receivables: +€13,397
- Cash +€4,295
up €4,295 (+77.0%), from €5,580 to €9,875
mainly Trade debts (+€15,046) and Depreciation (+€3,941)
- Tangible fixed assets -€3,942
down €3,942 (-12.2%), from €32,261 to €28,319
of which Plant, machinery and equipment: -€2,770
- Trade debts +€15,046
up €15,046 (+9.2%), from €163,453 to €178,499
- Purchases and services -€14,422
down €14,422 (-21.4%), from €67,385 to €52,963
- Turnover -€9,269
down €9,269 (-14.6%), from €63,476 to €54,207
- Gross operating margin +€5,042
up €5,042 (+313%), from €1,609 to €6,651
- Financial charges +€3,568
up €3,568 (+347%), from €1,027 to €4,595
- Taxes -€1,500
no longer reported in 2024 (was €1,500)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,722 | €209,351 | +€15,629 | +8.1% |
| Fixed assets | 21/28 | €32,261 | €28,319 | -€3,942 | -12.2% |
| Tangible fixed assets | 22/27 | €32,261 | €28,319 | -€3,942 | -12.2% |
| Land and buildings | 22 | €17,555 | €17,555 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,989 | €9,219 | -€2,770 | -23.1% |
| Furniture and vehicles | 24 | €2,717 | €1,545 | -€1,172 | -43.1% |
| Current assets | 29/58 | €161,461 | €181,032 | +€19,571 | +12.1% |
| Stocks and contracts in progress | 3 | €7,730 | €7,985 | +€255 | +3.3% |
| Stocks | 30/36 | €7,730 | €7,985 | +€255 | +3.3% |
| Amounts receivable within one year | 40/41 | €148,151 | €163,172 | +€15,021 | +10.1% |
| Trade receivables | 40 | €106,998 | €120,395 | +€13,397 | +12.5% |
| Other amounts receivable | 41 | €41,153 | €42,777 | +€1,624 | +3.9% |
| Cash at bank and in hand | 54/58 | €5,580 | €9,875 | +€4,295 | +77.0% |
| Total equity and liabilities | 10/49 | €193,722 | €209,351 | +€15,629 | +8.1% |
| Equity | 10/15 | €7,769 | €8,352 | +€583 | +7.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €796 | €794 | -€2 | -0.3% |
| Non-distributable reserves | 130/1 | €126 | €126 | = | 0.0% |
| Legal reserve | 130 | €126 | €126 | = | 0.0% |
| Distributable reserves | 133 | €670 | €668 | -€2 | -0.3% |
| Profit (loss) carried forward | 14 | -€55,027 | -€54,442 | +€585 | +1.1% |
| Amounts payable | 17/49 | €185,953 | €200,999 | +€15,046 | +8.1% |
| Amounts payable after more than one year | 17 | €22,500 | €22,500 | = | 0.0% |
| Financial debts | 170/4 | €22,500 | €22,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €163,453 | €178,499 | +€15,046 | +9.2% |
| Trade debts | 44 | €163,453 | €178,499 | +€15,046 | +9.2% |
| Suppliers | 440/4 | €163,453 | €178,499 | +€15,046 | +9.2% |
| Turnover | 70 | €63,476 | €54,207 | -€9,269 | -14.6% |
| Non-recurring operating income | 76A | €5,518 | €5,407 | -€111 | -2.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,385 | €52,963 | -€14,422 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,929 | €3,941 | +€12 | +0.3% |
| Other operating charges | 640/8 | €666 | €488 | -€178 | -26.7% |
| Gross operating margin | 9900 | €1,609 | €6,651 | +€5,042 | +313% |
| Operating profit (loss) | 9901 | -€2,986 | €2,222 | +€5,208 | |
| Financial income | 75/76B | €2,183 | €2,958 | +€775 | +35.5% |
| Recurring financial income | 75 | €2,183 | €2,958 | +€775 | +35.5% |
| Non-recurring financial income | 76B | €2,183 | €2,958 | +€775 | +35.5% |
| Financial charges | 65/66B | €1,027 | €4,595 | +€3,568 | +347% |
| Recurring financial charges | 65 | €1,027 | €4,595 | +€3,568 | +347% |
| Profit (loss) for the period before taxes | 9903 | -€1,830 | €585 | +€2,415 | |
| Income taxes | 67/77 | €1,500 | - | -€1,500 | |
| Profit (loss) for the period | 9904 | -€3,330 | €585 | +€3,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,330 | €585 | +€3,915 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.