DALYM: 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.
DALYM
Largest movements
- Tangible fixed assets -€27,898
down €27,898 (-22.7%), from €123,166 to €95,268
of which Furniture and vehicles: -€28,909
- Cash +€10,334
up €10,334 (+18.6%), from €55,682 to €66,017
mainly Net result for the year (+€45,536) and Depreciation (+€34,073)
- Receivables within one year -€3,842
down €3,842 (-6.2%), from €62,046 to €58,204
of which Trade receivables: -€2,847
- Debts after one year -€17,697
down €17,697 (-87.6%), from €20,193 to €2,496
- Reserves +€12,536
up €12,536 (+8.3%), from €150,802 to €163,339
of which Distributable reserves: +€12,536
- Other debts -€10,917
no longer reported in 2025 (was €10,917)
- Current portion of long-term debt -€7,009
down €7,009 (-28.4%), from €24,706 to €17,697
- Gross operating margin -€4,237
down €4,237 (-4.0%), from €106,151 to €101,914
- Taxes +€4,020
up €4,020 (+24.7%), from €16,292 to €20,312
- Financial charges -€1,195
down €1,195 (-57.5%), from €2,079 to €884
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 | €240,893 | €220,505 | -€20,388 | -8.5% |
| Fixed assets | 21/28 | €123,166 | €95,268 | -€27,898 | -22.7% |
| Tangible fixed assets | 22/27 | €123,166 | €95,268 | -€27,898 | -22.7% |
| Plant, machinery and equipment | 23 | €819 | €654 | -€165 | -20.1% |
| Furniture and vehicles | 24 | €78,127 | €49,218 | -€28,909 | -37.0% |
| Other tangible fixed assets | 26 | €44,219 | €45,395 | +€1,176 | +2.7% |
| Current assets | 29/58 | €117,728 | €125,237 | +€7,510 | +6.4% |
| Amounts receivable within one year | 40/41 | €62,046 | €58,204 | -€3,842 | -6.2% |
| Trade receivables | 40 | €56,571 | €53,724 | -€2,847 | -5.0% |
| Other amounts receivable | 41 | €5,475 | €4,480 | -€995 | -18.2% |
| Cash at bank and in hand | 54/58 | €55,682 | €66,017 | +€10,334 | +18.6% |
| Deferred charges and accrued income | 490/1 | - | €1,017 | +€1,017 | |
| Total equity and liabilities | 10/49 | €240,893 | €220,505 | -€20,388 | -8.5% |
| Equity | 10/15 | €169,402 | €181,939 | +€12,536 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €150,802 | €163,339 | +€12,536 | +8.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €148,942 | €161,479 | +€12,536 | +8.4% |
| Amounts payable | 17/49 | €71,491 | €38,566 | -€32,924 | -46.1% |
| Amounts payable after more than one year | 17 | €20,193 | €2,496 | -€17,697 | -87.6% |
| Financial debts | 170/4 | €20,193 | €2,496 | -€17,697 | -87.6% |
| Amounts payable within one year | 42/48 | €51,298 | €36,071 | -€15,227 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €24,706 | €17,697 | -€7,009 | -28.4% |
| Trade debts | 44 | €641 | €1,261 | +€619 | +96.5% |
| Suppliers | 440/4 | €641 | €1,261 | +€619 | +96.5% |
| Taxes, remuneration and social security | 45 | €15,033 | €17,113 | +€2,080 | +13.8% |
| Taxes | 450/3 | €15,033 | €3,293 | -€11,741 | -78.1% |
| Remuneration and social security | 454/9 | - | €13,820 | +€13,820 | |
| Other amounts payable | 47/48 | €10,917 | - | -€10,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,289 | €34,073 | +€784 | +2.4% |
| Other operating charges | 640/8 | €1,076 | €1,173 | +€98 | +9.1% |
| Gross operating margin | 9900 | €106,151 | €101,914 | -€4,237 | -4.0% |
| Operating profit (loss) | 9901 | €71,786 | €66,668 | -€5,118 | -7.1% |
| Financial income | 75/76B | €0 | €64 | +€64 | +638200.0% |
| Recurring financial income | 75 | €0 | €64 | +€64 | +638200.0% |
| Financial charges | 65/66B | €2,079 | €884 | -€1,195 | -57.5% |
| Recurring financial charges | 65 | €2,079 | €884 | -€1,195 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €69,707 | €65,848 | -€3,859 | -5.5% |
| Income taxes | 67/77 | €16,292 | €20,312 | +€4,020 | +24.7% |
| Profit (loss) for the period | 9904 | €53,416 | €45,536 | -€7,879 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,416 | €45,536 | -€7,879 | -14.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.