DALYTRANS: 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.
DALYTRANS
Largest movements
- Tangible fixed assets +€42,117
up €42,117 (+179.4%), from €23,473 to €65,590
of which Leasing and similar rights: +€42,300
- Receivables within one year +€24,530
up €24,530 (+18.5%), from €132,689 to €157,219
of which Other amounts receivable: +€23,800
- Cash +€21,656
up €21,656 (+49.7%), from €43,607 to €65,263
mainly Other debts (+€50,000) and Net result for the year (+€42,114)
- Other debts +€50,000
new in 2025: €50,000
- Debts after one year +€37,587
up €37,587 (+8352.6%), from €450 to €38,037
- Trade debts -€13,235
down €13,235 (-78.6%), from €16,829 to €3,594
- Current portion of long-term debt +€8,003
up €8,003 (+185.6%), from €4,312 to €12,315
- Profit (loss) carried forward -€7,887
down €7,887 (-6.2%), from €126,274 to €118,387
- Gross operating margin +€46,531
up €46,531 (+48.3%), from €96,254 to €142,785
- Staff costs +€33,378
up €33,378 (+70.1%), from €47,637 to €81,015
- Taxes -€8,092
no longer reported in 2025 (was €8,092)
- Financial charges +€3,238
up €3,238 (+509.9%), from €635 to €3,873
- Other operating charges -€2,649
down €2,649 (-22.7%), from €11,697 to €9,048
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 | €199,769 | €288,072 | +€88,303 | +44.2% |
| Fixed assets | 21/28 | €23,473 | €65,590 | +€42,117 | +179.4% |
| Tangible fixed assets | 22/27 | €23,473 | €65,590 | +€42,117 | +179.4% |
| Furniture and vehicles | 24 | €10,252 | €10,069 | -€183 | -1.8% |
| Leasing and similar rights | 25 | €13,221 | €55,521 | +€42,300 | +319.9% |
| Current assets | 29/58 | €176,296 | €222,481 | +€46,185 | +26.2% |
| Amounts receivable within one year | 40/41 | €132,689 | €157,219 | +€24,530 | +18.5% |
| Trade receivables | 40 | €18,608 | €19,338 | +€730 | +3.9% |
| Other amounts receivable | 41 | €114,081 | €137,881 | +€23,800 | +20.9% |
| Cash at bank and in hand | 54/58 | €43,607 | €65,263 | +€21,656 | +49.7% |
| Total equity and liabilities | 10/49 | €199,769 | €288,072 | +€88,303 | +44.2% |
| Equity | 10/15 | €140,534 | €138,847 | -€1,687 | -1.2% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,274 | €118,387 | -€7,887 | -6.2% |
| Amounts payable | 17/49 | €59,235 | €149,225 | +€89,990 | +151.9% |
| Amounts payable after more than one year | 17 | €450 | €38,037 | +€37,587 | +8352.6% |
| Financial debts | 170/4 | €450 | €38,037 | +€37,587 | +8352.6% |
| Amounts payable within one year | 42/48 | €58,785 | €111,188 | +€52,403 | +89.1% |
| Current portion of amounts payable after more than one year | 42 | €4,312 | €12,315 | +€8,003 | +185.6% |
| Trade debts | 44 | €16,829 | €3,594 | -€13,235 | -78.6% |
| Suppliers | 440/4 | €16,829 | €3,594 | -€13,235 | -78.6% |
| Taxes, remuneration and social security | 45 | €37,644 | €45,279 | +€7,635 | +20.3% |
| Taxes | 450/3 | €29,909 | €18,026 | -€11,883 | -39.7% |
| Remuneration and social security | 454/9 | €7,735 | €27,253 | +€19,518 | +252.3% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Remuneration, social security and pensions | 62 | €47,637 | €81,015 | +€33,378 | +70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,408 | €6,736 | -€672 | -9.1% |
| Other operating charges | 640/8 | €11,697 | €9,048 | -€2,649 | -22.7% |
| Non-recurring operating charges | 66A | €1,333 | - | -€1,333 | |
| Gross operating margin | 9900 | €96,254 | €142,785 | +€46,531 | +48.3% |
| Operating profit (loss) | 9901 | €28,179 | €45,987 | +€17,808 | +63.2% |
| Financial charges | 65/66B | €635 | €3,873 | +€3,238 | +509.9% |
| Recurring financial charges | 65 | €635 | €3,873 | +€3,238 | +509.9% |
| Profit (loss) for the period before taxes | 9903 | €27,544 | €42,114 | +€14,570 | +52.9% |
| Income taxes | 67/77 | €8,092 | - | -€8,092 | |
| Profit (loss) for the period | 9904 | €19,452 | €42,114 | +€22,662 | +116.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,452 | €42,114 | +€22,662 | +116.5% |
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.