DALYZA: what changed
Two financial 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.
DALYZA
Largest movements
- Receivables within one year -€20,815
down €20,815 (-99.5%), from €20,926 to €111
of which Other amounts receivable: -€19,819
- Cash -€3,441
down €3,441 (-52.8%), from €6,519 to €3,078
mainly Tax, wage and social debts (-€18,994) and Net result for the year (-€3,684)
- Tax, wage and social debts -€18,994
down €18,994 (-73.5%), from €25,843 to €6,849
of which Taxes: -€17,243
- Profit (loss) carried forward -€3,684
down €3,684 (-13.2%), from -€27,916 to -€31,600
- Short-term financial debts -€2,232
down €2,232 (-71.0%), from €3,146 to €914
- Other debts +€618
new in 2024: €618
- Staff costs -€24,443
no longer reported in 2024 (was €24,443)
- Taxes -€14,188
down €14,188 (-98.2%), from €14,450 to €263
- Turnover -€12,379
down €12,379 (-26.3%), from €47,046 to €34,667
- Gross operating margin -€9,669
down €9,669 (-96.2%), from €10,054 to €384
- Purchases and services -€3,855
down €3,855 (-9.4%), from €41,136 to €37,281
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,264 | €4,008 | -€24,256 | -85.8% |
| Fixed assets | 21/28 | €350 | €350 | = | 0.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €27,914 | €3,658 | -€24,256 | -86.9% |
| Stocks and contracts in progress | 3 | €469 | €469 | = | 0.0% |
| Stocks | 30/36 | €469 | €469 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,926 | €111 | -€20,815 | -99.5% |
| Trade receivables | 40 | €996 | - | -€996 | |
| Other amounts receivable | 41 | €19,930 | €111 | -€19,819 | -99.4% |
| Cash at bank and in hand | 54/58 | €6,519 | €3,078 | -€3,441 | -52.8% |
| Total equity and liabilities | 10/49 | €28,264 | €4,008 | -€24,256 | -85.8% |
| Equity | 10/15 | -€9,856 | -€13,540 | -€3,684 | -37.4% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| 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 | -€27,916 | -€31,600 | -€3,684 | -13.2% |
| Amounts payable | 17/49 | €38,120 | €17,547 | -€20,572 | -54.0% |
| Amounts payable within one year | 42/48 | €38,120 | €17,547 | -€20,572 | -54.0% |
| Financial debts | 43 | €3,146 | €914 | -€2,232 | -71.0% |
| Credit institutions | 430/8 | €3,146 | €914 | -€2,232 | -71.0% |
| Trade debts | 44 | €9,131 | €9,167 | +€36 | +0.4% |
| Suppliers | 440/4 | €9,131 | €9,167 | +€36 | +0.4% |
| Taxes, remuneration and social security | 45 | €25,843 | €6,849 | -€18,994 | -73.5% |
| Taxes | 450/3 | €17,279 | €36 | -€17,243 | -99.8% |
| Remuneration and social security | 454/9 | €8,564 | €6,813 | -€1,751 | -20.4% |
| Other amounts payable | 47/48 | - | €618 | +€618 | |
| Turnover | 70 | €47,046 | €34,667 | -€12,379 | -26.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,136 | €37,281 | -€3,855 | -9.4% |
| Remuneration, social security and pensions | 62 | €24,443 | - | -€24,443 | |
| Other operating charges | 640/8 | €5,141 | €2,574 | -€2,567 | -49.9% |
| Non-recurring operating charges | 66A | €68 | €210 | +€142 | +208.6% |
| Gross operating margin | 9900 | €10,054 | €384 | -€9,669 | -96.2% |
| Operating profit (loss) | 9901 | -€19,598 | -€2,399 | +€17,199 | +87.8% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €1,221 | €1,022 | -€199 | -16.3% |
| Recurring financial charges | 65 | €1,221 | €1,022 | -€199 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,797 | -€3,421 | +€17,376 | +83.6% |
| Income taxes | 67/77 | €14,450 | €263 | -€14,188 | -98.2% |
| Profit (loss) for the period | 9904 | -€35,247 | -€3,684 | +€31,563 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,247 | -€3,684 | +€31,563 | +89.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.