DAPHNE DE LEVAL: 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.
DAPHNE DE LEVAL
Largest movements
- Cash +€20,601
up €20,601 (+29.1%), from €70,826 to €91,427
mainly Other debts (+€208,564) and Net result for the year (+€51,637)
- Current investments -€13,120
down €13,120 (-10.5%), from €125,000 to €111,880
- Tangible fixed assets +€5,084
up €5,084 (+956.4%), from €532 to €5,615
- Receivables within one year +€4,365
up €4,365 (+56.2%), from €7,773 to €12,138
of which Other amounts receivable: +€3,111
- Other debts +€208,564
new in 2025: €208,564
- Reserves -€184,620
down €184,620 (-100.0%), from €184,620 to €0
- Tax, wage and social debts -€4,812
down €4,812 (-39.4%), from €12,224 to €7,412
- Gross operating margin +€22,264
up €22,264 (+50.9%), from €43,722 to €65,986
- Taxes +€6,650
up €6,650 (+73.3%), from €9,067 to €15,717
- Financial income +€2,999
up €2,999 (+218.2%), from €1,374 to €4,373
- Depreciation -€1,189
down €1,189 (-57.7%), from €2,060 to €871
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 | €204,636 | €222,012 | +€17,377 | +8.5% |
| Fixed assets | 21/28 | €532 | €5,615 | +€5,084 | +956.4% |
| Tangible fixed assets | 22/27 | €532 | €5,615 | +€5,084 | +956.4% |
| Furniture and vehicles | 24 | €532 | €5,615 | +€5,084 | +956.4% |
| Current assets | 29/58 | €204,104 | €216,397 | +€12,293 | +6.0% |
| Amounts receivable within one year | 40/41 | €7,773 | €12,138 | +€4,365 | +56.2% |
| Trade receivables | 40 | - | €1,254 | +€1,254 | |
| Other amounts receivable | 41 | €7,773 | €10,884 | +€3,111 | +40.0% |
| Current investments | 50/53 | €125,000 | €111,880 | -€13,120 | -10.5% |
| Cash at bank and in hand | 54/58 | €70,826 | €91,427 | +€20,601 | +29.1% |
| Deferred charges and accrued income | 490/1 | €505 | €952 | +€447 | +88.4% |
| Total equity and liabilities | 10/49 | €204,636 | €222,012 | +€17,377 | +8.5% |
| Equity | 10/15 | €189,620 | €5,000 | -€184,620 | -97.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €184,620 | €0 | -€184,620 | -100.0% |
| Distributable reserves | 133 | €184,620 | €0 | -€184,620 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,016 | €217,012 | +€201,996 | +1345.2% |
| Amounts payable within one year | 42/48 | €15,016 | €217,012 | +€201,996 | +1345.2% |
| Trade debts | 44 | €2,792 | €1,037 | -€1,755 | -62.9% |
| Suppliers | 440/4 | €2,792 | €1,037 | -€1,755 | -62.9% |
| Taxes, remuneration and social security | 45 | €12,224 | €7,412 | -€4,812 | -39.4% |
| Taxes | 450/3 | €12,224 | €7,412 | -€4,812 | -39.4% |
| Other amounts payable | 47/48 | - | €208,564 | +€208,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,060 | €871 | -€1,189 | -57.7% |
| Other operating charges | 640/8 | €863 | €802 | -€62 | -7.1% |
| Gross operating margin | 9900 | €43,722 | €65,986 | +€22,264 | +50.9% |
| Operating profit (loss) | 9901 | €40,799 | €64,314 | +€23,515 | +57.6% |
| Financial income | 75/76B | €1,374 | €4,373 | +€2,999 | +218.2% |
| Recurring financial income | 75 | €1,374 | €4,373 | +€2,999 | +218.2% |
| Financial charges | 65/66B | €1,371 | €1,333 | -€38 | -2.8% |
| Recurring financial charges | 65 | €1,371 | €1,333 | -€38 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €40,802 | €67,354 | +€26,552 | +65.1% |
| Income taxes | 67/77 | €9,067 | €15,717 | +€6,650 | +73.3% |
| Profit (loss) for the period | 9904 | €31,735 | €51,637 | +€19,902 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,735 | €51,637 | +€19,902 | +62.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.