DALYMAC: 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.
DALYMAC
Largest movements
- Cash +€112,839
up €112,839 (+257.2%), from €43,870 to €156,709
mainly Net result for the year (+€91,137) and Tax, wage and social debts (+€19,672)
- Receivables within one year -€2,924
down €2,924 (-18.4%), from €15,924 to €13,000
- Profit (loss) carried forward +€91,137
up €91,137 (+258.9%), from €35,198 to €126,335
- Tax, wage and social debts +€19,672
up €19,672 (+88.6%), from €22,203 to €41,875
of which Taxes: +€19,673
- Gross operating margin +€71,324
up €71,324 (+159.6%), from €44,677 to €116,001
- Purchases and services +€40,900
new in 2025: €40,900
- Taxes +€15,323
up €15,323 (+168.4%), from €9,101 to €24,423
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 | €62,672 | €173,470 | +€110,797 | +176.8% |
| Fixed assets | 21/28 | €1,612 | €1,274 | -€338 | -21.0% |
| Tangible fixed assets | 22/27 | €1,612 | €1,274 | -€338 | -21.0% |
| Plant, machinery and equipment | 23 | €1,612 | €1,274 | -€338 | -21.0% |
| Current assets | 29/58 | €61,060 | €172,195 | +€111,135 | +182.0% |
| Stocks and contracts in progress | 3 | €80 | €1,230 | +€1,150 | +1437.5% |
| Stocks | 30/36 | €80 | €1,230 | +€1,150 | +1437.5% |
| Amounts receivable within one year | 40/41 | €15,924 | €13,000 | -€2,924 | -18.4% |
| Trade receivables | 40 | €15,924 | €13,000 | -€2,924 | -18.4% |
| Cash at bank and in hand | 54/58 | €43,870 | €156,709 | +€112,839 | +257.2% |
| Deferred charges and accrued income | 490/1 | €1,186 | €1,256 | +€70 | +5.9% |
| Total equity and liabilities | 10/49 | €62,672 | €173,470 | +€110,797 | +176.8% |
| Equity | 10/15 | €38,198 | €129,335 | +€91,137 | +238.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,198 | €126,335 | +€91,137 | +258.9% |
| Amounts payable | 17/49 | €24,474 | €44,135 | +€19,661 | +80.3% |
| Amounts payable within one year | 42/48 | €24,474 | €44,135 | +€19,661 | +80.3% |
| Trade debts | 44 | €2,172 | €2,260 | +€89 | +4.1% |
| Suppliers | 440/4 | €2,172 | €2,260 | +€89 | +4.1% |
| Advances received on contracts in progress | 46 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €22,203 | €41,875 | +€19,672 | +88.6% |
| Taxes | 450/3 | €22,194 | €41,867 | +€19,673 | +88.6% |
| Remuneration and social security | 454/9 | €9 | €8 | -€1 | -7.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €40,900 | +€40,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €338 | +€260 | +334.5% |
| Other operating charges | 640/8 | €297 | €103 | -€194 | -65.4% |
| Gross operating margin | 9900 | €44,677 | €116,001 | +€71,324 | +159.6% |
| Operating profit (loss) | 9901 | €44,302 | €115,560 | +€71,259 | +160.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3 | - | -€3 | |
| Recurring financial charges | 65 | €3 | - | -€3 | |
| Profit (loss) for the period before taxes | 9903 | €44,299 | €115,560 | +€71,261 | +160.9% |
| Income taxes | 67/77 | €9,101 | €24,423 | +€15,323 | +168.4% |
| Profit (loss) for the period | 9904 | €35,198 | €91,137 | +€55,939 | +158.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,198 | €91,137 | +€55,939 | +158.9% |
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 3 October 2026 via checked.be.