DASALIJN: 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.
What changed
DASALIJN
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €2.2m-€1.0m
Equity
€20.3m
2024 · €21.1m-€723,668
Cash
€14,775
2024 · €93,761-€78,986
Balance sheet total
€21.7m
2024 · €22.5m-€829,230
Largest movements
Assets
- Receivables within one year -€782,278
down €782,278 (-7.3%), from €10.8m to €10.0m
of which Other amounts receivable: -€767,709
Equity and liabilities
- Reserves -€723,668
down €723,668 (-3.4%), from €21.0m to €20.3m
Income statement
- Financial income -€913,474
down €913,474 (-40.7%), from €2.2m to €1.3m
- Gross operating margin -€107,665
down €107,665 (-44.7%), from €240,845 to €133,180
- Taxes -€78,665
down €78,665 (-31.8%), from €247,033 to €168,368
- Financial charges +€63,326
up €63,326 (+314%), from €20,163 to €83,489
- Depreciation -€6,226
down €6,226 (-18.8%), from €33,100 to €26,873
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.
Result 2024
€2.2m
Gross operating margin
-€107,665
Depreciation
+€6,226
Other operating charges
-€3,461
Financial income
-€913,474
Financial charges
-€63,326
Taxes
+€78,665
Result 2025
€1.2m
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€1.9m
Investment
-€45,190
Financing
-€1.9m
Cash 2024
€93,761
From operations (derived)
+€1.9m
Net result for the year
+€1.2m
Depreciation
+€26,873
Receivables within one year
+€782,278
Deferred charges and accrued income
-€13,717
Smaller working-capital items
+€1,513
Other debts
-€91,367
Accrued charges and deferred income
-€15,707
Investment (derived)
-€45,190
Investment in fixed assets (net)
-€45,190
Financing
-€1.9m
Contributions, distributions and other
-€1.9m
Cash 2025
€14,775
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,530,154 | €21,700,925 | -€829,230 | -3.7% |
| Fixed assets | 21/28 | €7,659,775 | €7,678,093 | +€18,317 | +0.2% |
| Tangible fixed assets | 22/27 | €260,084 | €278,401 | +€18,317 | +7.0% |
| Land and buildings | 22 | €245,344 | €228,553 | -€16,791 | -6.8% |
| Plant, machinery and equipment | 23 | €10,843 | €12,990 | +€2,146 | +19.8% |
| Furniture and vehicles | 24 | €3,896 | €36,858 | +€32,962 | +846% |
| Financial fixed assets | 28 | €7,399,691 | €7,399,691 | = | 0.0% |
| Current assets | 29/58 | €14,870,379 | €14,022,832 | -€847,547 | -5.7% |
| Amounts receivable after more than one year | 29 | €4,000,000 | €4,000,000 | = | 0.0% |
| Other amounts receivable | 291 | €4,000,000 | €4,000,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,773,506 | €9,991,228 | -€782,278 | -7.3% |
| Trade receivables | 40 | €50,396 | €35,827 | -€14,569 | -28.9% |
| Other amounts receivable | 41 | €10,723,110 | €9,955,401 | -€767,709 | -7.2% |
| Cash at bank and in hand | 54/58 | €93,761 | €14,775 | -€78,986 | -84.2% |
| Deferred charges and accrued income | 490/1 | €3,112 | €16,829 | +€13,717 | +441% |
| Total equity and liabilities | 10/49 | €22,530,154 | €21,700,925 | -€829,230 | -3.7% |
| Equity | 10/15 | €21,050,109 | €20,326,441 | -€723,668 | -3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €21,030,109 | €20,306,441 | -€723,668 | -3.4% |
| Distributable reserves | 133 | €21,030,109 | €20,306,441 | -€723,668 | -3.4% |
| Provisions and deferred taxes | 16 | €50,057 | €50,057 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,057 | €50,057 | = | 0.0% |
| Pensions and similar obligations | 160 | €50,057 | €50,057 | = | 0.0% |
| Amounts payable | 17/49 | €1,429,988 | €1,324,426 | -€105,562 | -7.4% |
| Amounts payable within one year | 42/48 | €1,414,281 | €1,324,426 | -€89,854 | -6.4% |
| Trade debts | 44 | €6,028 | €5,042 | -€986 | -16.4% |
| Suppliers | 440/4 | €6,028 | €5,042 | -€986 | -16.4% |
| Taxes, remuneration and social security | 45 | €36,751 | €39,250 | +€2,499 | +6.8% |
| Taxes | 450/3 | €36,751 | €39,250 | +€2,499 | +6.8% |
| Other amounts payable | 47/48 | €1,371,502 | €1,280,135 | -€91,367 | -6.7% |
| Accrued charges and deferred income | 492/3 | €15,707 | - | -€15,707 | |
| Non-recurring operating income | 76A | - | €2,262 | +€2,262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,100 | €26,873 | -€6,226 | -18.8% |
| Other operating charges | 640/8 | €7,631 | €11,092 | +€3,461 | +45.4% |
| Gross operating margin | 9900 | €240,845 | €133,180 | -€107,665 | -44.7% |
| Operating profit (loss) | 9901 | €200,115 | €95,215 | -€104,900 | -52.4% |
| Financial income | 75/76B | €2,244,448 | €1,330,974 | -€913,474 | -40.7% |
| Recurring financial income | 75 | €2,244,448 | €1,330,974 | -€913,474 | -40.7% |
| Financial charges | 65/66B | €20,163 | €83,489 | +€63,326 | +314% |
| Recurring financial charges | 65 | €20,163 | €83,489 | +€63,326 | +314% |
| Profit (loss) for the period before taxes | 9903 | €2,424,400 | €1,342,701 | -€1.1m | -44.6% |
| Income taxes | 67/77 | €247,033 | €168,368 | -€78,665 | -31.8% |
| Profit (loss) for the period | 9904 | €2,177,367 | €1,174,332 | -€1.0m | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,177,367 | €1,174,332 | -€1.0m | -46.1% |
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 15 October 2026 via checked.be.