DALUCI: 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.
DALUCI
Largest movements
- Receivables within one year -€52,736
down €52,736 (-47.6%), from €110,747 to €58,011
of which Other amounts receivable: -€46,738
- Financial fixed assets -€47,960
down €47,960 (-95.2%), from €50,395 to €2,435
- Tangible fixed assets +€37,462
up €37,462 (+161.5%), from €23,194 to €60,656
of which Furniture and vehicles: +€22,902
- Receivables after one year +€24,145
new in 2025: €24,145
- Stocks and contracts +€16,756
new in 2025: €16,756
- Profit (loss) carried forward -€6,481
down €6,481 (-5.7%), from €114,439 to €107,958
- Financial income +€7,289
up €7,289 (+320.3%), from €2,275 to €9,564
of which Non-recurring financial income: +€7,565
- Gross operating margin +€6,716
up €6,716 (+15.2%), from €44,107 to €50,823
- Taxes -€6,167
down €6,167 (-97.1%), from €6,352 to €185
- Staff costs -€2,141
down €2,141 (-6.3%), from €34,095 to €31,954
- Depreciation +€669
up €669 (+3.7%), from €18,245 to €18,914
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,672 | €191,434 | -€7,238 | -3.6% |
| Fixed assets | 21/28 | €73,589 | €73,394 | -€195 | -0.3% |
| Intangible fixed assets | 21 | - | €10,303 | +€10,303 | |
| Tangible fixed assets | 22/27 | €23,194 | €60,656 | +€37,462 | +161.5% |
| Land and buildings | 22 | €10,500 | - | -€10,500 | |
| Plant, machinery and equipment | 23 | €4,747 | €25,807 | +€21,060 | +443.6% |
| Furniture and vehicles | 24 | €7,947 | €30,849 | +€22,902 | +288.2% |
| Other tangible fixed assets | 26 | - | €4,000 | +€4,000 | |
| Financial fixed assets | 28 | €50,395 | €2,435 | -€47,960 | -95.2% |
| Current assets | 29/58 | €125,083 | €118,040 | -€7,043 | -5.6% |
| Amounts receivable after more than one year | 29 | - | €24,145 | +€24,145 | |
| Other amounts receivable | 291 | - | €24,145 | +€24,145 | |
| Stocks and contracts in progress | 3 | - | €16,756 | +€16,756 | |
| Stocks | 30/36 | - | €16,756 | +€16,756 | |
| Amounts receivable within one year | 40/41 | €110,747 | €58,011 | -€52,736 | -47.6% |
| Trade receivables | 40 | €61,931 | €55,933 | -€5,998 | -9.7% |
| Other amounts receivable | 41 | €48,817 | €2,078 | -€46,738 | -95.7% |
| Cash at bank and in hand | 54/58 | €8,210 | €19,128 | +€10,919 | +133.0% |
| Deferred charges and accrued income | 490/1 | €6,126 | - | -€6,126 | |
| Total equity and liabilities | 10/49 | €198,672 | €191,434 | -€7,238 | -3.6% |
| Equity | 10/15 | €191,439 | €184,958 | -€6,481 | -3.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,439 | €107,958 | -€6,481 | -5.7% |
| Amounts payable | 17/49 | €7,233 | €6,476 | -€757 | -10.5% |
| Amounts payable within one year | 42/48 | €6,579 | €6,476 | -€102 | -1.6% |
| Trade debts | 44 | €4,579 | €6,428 | +€1,850 | +40.4% |
| Suppliers | 440/4 | €4,579 | €6,428 | +€1,850 | +40.4% |
| Taxes, remuneration and social security | 45 | €2,000 | €48 | -€1,952 | -97.6% |
| Taxes | 450/3 | €2,000 | - | -€2,000 | |
| Remuneration and social security | 454/9 | - | €48 | +€48 | |
| Accrued charges and deferred income | 492/3 | €655 | - | -€655 | |
| Remuneration, social security and pensions | 62 | €34,095 | €31,954 | -€2,141 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,245 | €18,914 | +€669 | +3.7% |
| Other operating charges | 640/8 | €2,112 | €2,176 | +€65 | +3.1% |
| Non-recurring operating charges | 66A | €228 | - | -€228 | |
| Gross operating margin | 9900 | €44,107 | €50,823 | +€6,716 | +15.2% |
| Operating profit (loss) | 9901 | -€10,573 | -€2,221 | +€8,352 | +79.0% |
| Financial income | 75/76B | €2,275 | €9,564 | +€7,289 | +320.3% |
| Recurring financial income | 75 | €2,275 | €2,000 | -€276 | -12.1% |
| Non-recurring financial income | 76B | - | €7,565 | +€7,565 | |
| Financial charges | 65/66B | €1,457 | €1,854 | +€396 | +27.2% |
| Recurring financial charges | 65 | €1,457 | €1,854 | +€396 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,756 | €5,489 | +€15,245 | |
| Income taxes | 67/77 | €6,352 | €185 | -€6,167 | -97.1% |
| Profit (loss) for the period | 9904 | -€16,108 | €5,304 | +€21,412 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,108 | €5,304 | +€21,412 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.