DALYANA: 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.
DALYANA
Largest movements
- Cash -€93
down €93 (-97.7%), from €95 to €2
mainly Trade debts (-€215) and Net result for the year (-€158)
- Other debts +€280
up €280 (+2.1%), from €13,575 to €13,855
- Trade debts -€215
no longer reported in 2025 (was €215)
- Profit (loss) carried forward -€158
down €158 (-0.7%), from -€23,681 to -€23,839
- Gross operating margin +€215
no longer reported in 2025 (was -€215)
- Depreciation -€89
no longer reported in 2025 (was €89)
- Financial charges +€23
up €23 (+17.0%), from €135 to €158
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 | €109 | €16 | -€93 | -85.2% |
| Current assets | 29/58 | €109 | €16 | -€93 | -85.2% |
| Amounts receivable within one year | 40/41 | €14 | €14 | = | 0.0% |
| Other amounts receivable | 41 | €14 | €14 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95 | €2 | -€93 | -97.7% |
| Total equity and liabilities | 10/49 | €109 | €16 | -€93 | -85.2% |
| Equity | 10/15 | -€13,681 | -€13,839 | -€158 | -1.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,681 | -€23,839 | -€158 | -0.7% |
| Amounts payable | 17/49 | €13,790 | €13,855 | +€65 | +0.5% |
| Amounts payable within one year | 42/48 | €13,790 | €13,855 | +€65 | +0.5% |
| Trade debts | 44 | €215 | - | -€215 | |
| Suppliers | 440/4 | €215 | - | -€215 | |
| Other amounts payable | 47/48 | €13,575 | €13,855 | +€280 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | - | -€89 | |
| Gross operating margin | 9900 | -€215 | - | +€215 | |
| Operating profit (loss) | 9901 | -€304 | - | +€304 | |
| Financial charges | 65/66B | €135 | €158 | +€23 | +17.0% |
| Recurring financial charges | 65 | €135 | €158 | +€23 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | -€439 | -€158 | +€281 | +64.0% |
| Profit (loss) for the period | 9904 | -€439 | -€158 | +€281 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€439 | -€158 | +€281 | +64.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.