DALYN: 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.
DALYN
Largest movements
- Receivables within one year +€44,972
up €44,972 (+33.8%), from €132,864 to €177,835
of which Other amounts receivable: +€36,962
- Financial fixed assets -€35,000
down €35,000 (-4.0%), from €865,000 to €830,000
- Cash +€11,177
up €11,177 (+6330.5%), from €177 to €11,354
mainly Net result for the year (+€130,001) and Investment in fixed assets (net) (+€33,489)
- Other debts -€130,951
down €130,951 (-21.5%), from €609,956 to €479,005
- Reserves +€130,001
up €130,001 (+29.2%), from €444,897 to €574,898
- Tax, wage and social debts +€15,113
up €15,113 (+197.7%), from €7,643 to €22,757
of which Taxes: +€16,888
- Financial income +€177,500
up €177,500 (+2366.3%), from €7,501 to €185,001
- Financial charges +€33,618
up €33,618 (+730.1%), from €4,605 to €38,223
of which Non-recurring financial charges: +€35,000
- Gross operating margin +€15,581
up €15,581, from -€8,028 to €7,553
- Taxes +€12,198
up €12,198 (+1216.5%), from €1,003 to €13,200
- Other operating charges -€332
down €332 (-14.5%), from €2,298 to €1,966
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 | €1,067,281 | €1,077,374 | +€10,092 | +0.9% |
| Fixed assets | 21/28 | €921,895 | €879,241 | -€42,654 | -4.6% |
| Tangible fixed assets | 22/27 | €56,895 | €49,241 | -€7,654 | -13.5% |
| Land and buildings | 22 | €51,889 | €44,783 | -€7,106 | -13.7% |
| Furniture and vehicles | 24 | €5,006 | €4,458 | -€547 | -10.9% |
| Financial fixed assets | 28 | €865,000 | €830,000 | -€35,000 | -4.0% |
| Current assets | 29/58 | €145,386 | €198,132 | +€52,746 | +36.3% |
| Amounts receivable within one year | 40/41 | €132,864 | €177,835 | +€44,972 | +33.8% |
| Trade receivables | 40 | €55,571 | €63,580 | +€8,009 | +14.4% |
| Other amounts receivable | 41 | €77,293 | €114,255 | +€36,962 | +47.8% |
| Cash at bank and in hand | 54/58 | €177 | €11,354 | +€11,177 | +6330.5% |
| Deferred charges and accrued income | 490/1 | €12,346 | €8,943 | -€3,403 | -27.6% |
| Total equity and liabilities | 10/49 | €1,067,281 | €1,077,374 | +€10,092 | +0.9% |
| Equity | 10/15 | €445,611 | €575,612 | +€130,001 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €444,897 | €574,898 | +€130,001 | +29.2% |
| Distributable reserves | 133 | €444,897 | €574,898 | +€130,001 | +29.2% |
| Profit (loss) carried forward | 14 | -€17,886 | -€17,886 | = | 0.0% |
| Amounts payable | 17/49 | €621,670 | €501,762 | -€119,908 | -19.3% |
| Amounts payable within one year | 42/48 | €621,670 | €501,762 | -€119,908 | -19.3% |
| Trade debts | 44 | €4,071 | - | -€4,071 | |
| Suppliers | 440/4 | €4,071 | - | -€4,071 | |
| Taxes, remuneration and social security | 45 | €7,643 | €22,757 | +€15,113 | +197.7% |
| Taxes | 450/3 | €5,868 | €22,757 | +€16,888 | +287.8% |
| Remuneration and social security | 454/9 | €1,775 | - | -€1,775 | |
| Other amounts payable | 47/48 | €609,956 | €479,005 | -€130,951 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,339 | €9,164 | -€175 | -1.9% |
| Other operating charges | 640/8 | €2,298 | €1,966 | -€332 | -14.5% |
| Non-recurring operating charges | 66A | €2,000 | - | -€2,000 | |
| Gross operating margin | 9900 | -€8,028 | €7,553 | +€15,581 | |
| Operating profit (loss) | 9901 | -€21,665 | -€3,577 | +€18,088 | +83.5% |
| Financial income | 75/76B | €7,501 | €185,001 | +€177,500 | +2366.3% |
| Recurring financial income | 75 | €7,501 | €185,001 | +€177,500 | +2366.3% |
| Financial charges | 65/66B | €4,605 | €38,223 | +€33,618 | +730.1% |
| Recurring financial charges | 65 | €4,605 | €3,223 | -€1,382 | -30.0% |
| Non-recurring financial charges | 66B | - | €35,000 | +€35,000 | |
| Profit (loss) for the period before taxes | 9903 | -€18,769 | €143,201 | +€161,970 | |
| Income taxes | 67/77 | €1,003 | €13,200 | +€12,198 | +1216.5% |
| Profit (loss) for the period | 9904 | -€19,771 | €130,001 | +€149,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,771 | €130,001 | +€149,772 |
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.