Dalura: 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.
Dalura
Largest movements
- Receivables within one year +€17,743
up €17,743 (+102%), from €17,398 to €35,141
of which Trade receivables: +€17,709
- Cash +€1,222
up €1,222 (+4.2%), from €29,187 to €30,408
mainly Net result for the year (+€18,322) and Trade debts (+€5,150)
- Tangible fixed assets -€1,125
down €1,125 (-14.6%), from €7,719 to €6,594
of which Furniture and vehicles: -€2,300
- Reserves +€18,322
up €18,322 (+54.0%), from €33,912 to €52,234
- Trade debts +€5,150
up €5,150 (+524%), from €982 to €6,133
- Other debts -€2,674
no longer reported in 2025 (was €2,674)
- Debts after one year -€2,536
down €2,536 (-69.7%), from €3,641 to €1,105
- Gross operating margin +€20,119
up €20,119 (+269%), from €7,489 to €27,607
- Taxes +€4,190
up €4,190 (+365%), from €1,147 to €5,337
- Other operating charges +€509
up €509 (+442%), from €115 to €625
- Financial charges +€467
up €467 (+80.4%), from €581 to €1,049
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.
Derived cash bridge
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 | €54,592 | €72,452 | +€17,861 | +32.7% |
| Fixed assets | 21/28 | €7,719 | €6,594 | -€1,125 | -14.6% |
| Tangible fixed assets | 22/27 | €7,719 | €6,594 | -€1,125 | -14.6% |
| Plant, machinery and equipment | 23 | - | €1,175 | +€1,175 | |
| Furniture and vehicles | 24 | €7,719 | €5,419 | -€2,300 | -29.8% |
| Current assets | 29/58 | €46,873 | €65,858 | +€18,986 | +40.5% |
| Amounts receivable within one year | 40/41 | €17,398 | €35,141 | +€17,743 | +102% |
| Trade receivables | 40 | €16,751 | €34,460 | +€17,709 | +106% |
| Other amounts receivable | 41 | €647 | €681 | +€34 | +5.3% |
| Cash at bank and in hand | 54/58 | €29,187 | €30,408 | +€1,222 | +4.2% |
| Deferred charges and accrued income | 490/1 | €288 | €309 | +€20 | +7.1% |
| Total equity and liabilities | 10/49 | €54,592 | €72,452 | +€17,861 | +32.7% |
| Equity | 10/15 | €36,912 | €55,234 | +€18,322 | +49.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,912 | €52,234 | +€18,322 | +54.0% |
| Distributable reserves | 133 | €33,912 | €52,234 | +€18,322 | +54.0% |
| Amounts payable | 17/49 | €17,679 | €17,218 | -€462 | -2.6% |
| Amounts payable after more than one year | 17 | €3,641 | €1,105 | -€2,536 | -69.7% |
| Financial debts | 170/4 | €3,641 | €1,105 | -€2,536 | -69.7% |
| Amounts payable within one year | 42/48 | €13,592 | €16,113 | +€2,522 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €2,382 | €2,536 | +€155 | +6.5% |
| Trade debts | 44 | €982 | €6,133 | +€5,150 | +524% |
| Suppliers | 440/4 | €982 | €6,133 | +€5,150 | +524% |
| Taxes, remuneration and social security | 45 | €7,553 | €7,444 | -€109 | -1.4% |
| Taxes | 450/3 | €5,463 | €5,337 | -€126 | -2.3% |
| Remuneration and social security | 454/9 | €2,090 | €2,107 | +€17 | +0.8% |
| Other amounts payable | 47/48 | €2,674 | - | -€2,674 | |
| Accrued charges and deferred income | 492/3 | €447 | - | -€447 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,300 | €2,367 | +€67 | +2.9% |
| Other operating charges | 640/8 | €115 | €625 | +€509 | +442% |
| Gross operating margin | 9900 | €7,489 | €27,607 | +€20,119 | +269% |
| Operating profit (loss) | 9901 | €5,074 | €24,616 | +€19,543 | +385% |
| Financial income | 75/76B | €4 | €92 | +€88 | +2,522% |
| Recurring financial income | 75 | €4 | €92 | +€88 | +2,522% |
| Financial charges | 65/66B | €581 | €1,049 | +€467 | +80.4% |
| Recurring financial charges | 65 | €581 | €1,049 | +€467 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | €4,496 | €23,659 | +€19,163 | +426% |
| Income taxes | 67/77 | €1,147 | €5,337 | +€4,190 | +365% |
| Profit (loss) for the period | 9904 | €3,349 | €18,322 | +€14,973 | +447% |
| Profit (loss) for the period to be appropriated | 9905 | €3,349 | €18,322 | +€14,973 | +447% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.