De.Da.Lo.: 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.
De.Da.Lo.
Largest movements
- Cash +€11,919
up €11,919 (+38.5%), from €30,932 to €42,851
mainly Net result for the year (+€7,338) and Depreciation (+€5,305)
- Tangible fixed assets -€5,305
down €5,305 (-81.1%), from €6,537 to €1,233
of which Furniture and vehicles: -€5,055
- Receivables within one year -€4,860
down €4,860 (-56.7%), from €8,577 to €3,717
of which Trade receivables: -€4,870
- Reserves +€7,338
up €7,338 (+31.8%), from €23,055 to €30,393
- Tax, wage and social debts -€4,724
down €4,724 (-61.2%), from €7,718 to €2,994
- Other debts -€1,283
down €1,283 (-87.1%), from €1,474 to €191
- Gross operating margin -€3,701
down €3,701 (-17.4%), from €21,282 to €17,580
- Depreciation -€492
down €492 (-8.5%), from €5,797 to €5,305
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 | €46,640 | €48,438 | +€1,798 | +3.9% |
| Fixed assets | 21/28 | €6,537 | €1,233 | -€5,305 | -81.1% |
| Tangible fixed assets | 22/27 | €6,537 | €1,233 | -€5,305 | -81.1% |
| Plant, machinery and equipment | 23 | €250 | €0 | -€250 | -100.0% |
| Furniture and vehicles | 24 | €6,288 | €1,233 | -€5,055 | -80.4% |
| Current assets | 29/58 | €40,103 | €47,206 | +€7,103 | +17.7% |
| Amounts receivable within one year | 40/41 | €8,577 | €3,717 | -€4,860 | -56.7% |
| Trade receivables | 40 | €8,577 | €3,707 | -€4,870 | -56.8% |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Cash at bank and in hand | 54/58 | €30,932 | €42,851 | +€11,919 | +38.5% |
| Deferred charges and accrued income | 490/1 | €594 | €637 | +€43 | +7.3% |
| Total equity and liabilities | 10/49 | €46,640 | €48,438 | +€1,798 | +3.9% |
| Equity | 10/15 | €36,055 | €43,393 | +€7,338 | +20.4% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €23,055 | €30,393 | +€7,338 | +31.8% |
| Distributable reserves | 133 | €23,055 | €30,393 | +€7,338 | +31.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,585 | €5,045 | -€5,540 | -52.3% |
| Amounts payable within one year | 42/48 | €10,585 | €5,045 | -€5,540 | -52.3% |
| Trade debts | 44 | €1,393 | €1,860 | +€467 | +33.5% |
| Suppliers | 440/4 | €1,393 | €1,860 | +€467 | +33.5% |
| Taxes, remuneration and social security | 45 | €7,718 | €2,994 | -€4,724 | -61.2% |
| Taxes | 450/3 | €7,718 | €2,994 | -€4,724 | -61.2% |
| Other amounts payable | 47/48 | €1,474 | €191 | -€1,283 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,797 | €5,305 | -€492 | -8.5% |
| Other operating charges | 640/8 | €1,610 | €1,534 | -€76 | -4.7% |
| Gross operating margin | 9900 | €21,282 | €17,580 | -€3,701 | -17.4% |
| Operating profit (loss) | 9901 | €13,875 | €10,742 | -€3,133 | -22.6% |
| Financial income | 75/76B | €17 | €122 | +€104 | +597.5% |
| Recurring financial income | 75 | €17 | €122 | +€104 | +597.5% |
| Financial charges | 65/66B | €67 | €101 | +€34 | +50.9% |
| Recurring financial charges | 65 | €67 | €101 | +€34 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €13,825 | €10,762 | -€3,063 | -22.2% |
| Income taxes | 67/77 | €3,550 | €3,424 | -€125 | -3.5% |
| Profit (loss) for the period | 9904 | €10,275 | €7,338 | -€2,937 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,275 | €7,338 | -€2,937 | -28.6% |
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 8 October 2026 via checked.be.