DALVA MANAGEMENT: 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.
DALVA MANAGEMENT
Largest movements
- Cash -€33
down €33 (-52.4%), from €63 to €30
mainly Net result for the year (-€2,006)
- Profit (loss) carried forward -€2,006
down €2,006 (-7.5%), from -€26,923 to -€28,929
- Other debts +€1,960
up €1,960 (+13.8%), from €14,199 to €16,159
- Accrued charges and deferred income +€13
up €13 (+3.4%), from €387 to €400
- Gross operating margin -€55
down €55 (-3.7%), from -€1,505 to -€1,560
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 | €63 | €30 | -€33 | -52.4% |
| Current assets | 29/58 | €63 | €30 | -€33 | -52.4% |
| Cash at bank and in hand | 54/58 | €63 | €30 | -€33 | -52.4% |
| Total equity and liabilities | 10/49 | €63 | €30 | -€33 | -52.4% |
| Equity | 10/15 | -€14,523 | -€16,529 | -€2,006 | -13.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,923 | -€28,929 | -€2,006 | -7.5% |
| Amounts payable | 17/49 | €14,586 | €16,559 | +€1,973 | +13.5% |
| Amounts payable within one year | 42/48 | €14,199 | €16,159 | +€1,960 | +13.8% |
| Other amounts payable | 47/48 | €14,199 | €16,159 | +€1,960 | +13.8% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€13 | +3.4% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€1,505 | -€1,560 | -€55 | -3.7% |
| Operating profit (loss) | 9901 | -€1,892 | -€1,960 | -€68 | -3.6% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,938 | -€2,006 | -€68 | -3.5% |
| Profit (loss) for the period | 9904 | -€1,938 | -€2,006 | -€68 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,938 | -€2,006 | -€68 | -3.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.