Les Daltons: 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.
Les Daltons
Largest movements
- Tangible fixed assets -€5,215
down €5,215 (-34.6%), from €15,085 to €9,870
of which Furniture and vehicles: -€2,855
- Deferred charges and accrued income -€3,527
no longer reported in 2025 (was €3,527)
- Stocks and contracts +€2,510
up €2,510 (+71.8%), from €3,494 to €6,004
- Receivables within one year +€2,265
up €2,265 (+5.6%), from €40,284 to €42,549
of which Trade receivables: +€3,112
- Cash -€912
down €912 (-10.2%), from €8,967 to €8,055
mainly Net result for the year (-€24,129) and Tax, wage and social debts (-€3,095)
- Profit (loss) carried forward -€24,129
down €24,129 (-88.7%), from €27,207 to €3,079
- Trade debts +€21,775
up €21,775 (+72.1%), from €30,193 to €51,968
- Tax, wage and social debts -€3,095
down €3,095 (-24.6%), from €12,586 to €9,491
of which Taxes: -€3,031
- Gross operating margin -€44,593
down €44,593 (-59.3%), from €75,254 to €30,661
- Staff costs -€19,742
down €19,742 (-32.5%), from €60,742 to €41,000
- Financial income -€10,005
no longer reported in 2025 (was €10,005)
of which Non-recurring financial income: -€10,000
- Other operating charges +€3,749
up €3,749 (+93.4%), from €4,012 to €7,761
- Taxes -€3,031
no longer reported in 2025 (was €3,031)
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 | €71,987 | €66,538 | -€5,449 | -7.6% |
| Fixed assets | 21/28 | €15,715 | €9,930 | -€5,785 | -36.8% |
| Tangible fixed assets | 22/27 | €15,085 | €9,870 | -€5,215 | -34.6% |
| Plant, machinery and equipment | 23 | €10,626 | €8,266 | -€2,359 | -22.2% |
| Furniture and vehicles | 24 | €4,459 | €1,604 | -€2,855 | -64.0% |
| Financial fixed assets | 28 | €631 | €60 | -€571 | -90.5% |
| Current assets | 29/58 | €56,272 | €56,608 | +€336 | +0.6% |
| Stocks and contracts in progress | 3 | €3,494 | €6,004 | +€2,510 | +71.8% |
| Stocks | 30/36 | €3,494 | €6,004 | +€2,510 | +71.8% |
| Amounts receivable within one year | 40/41 | €40,284 | €42,549 | +€2,265 | +5.6% |
| Trade receivables | 40 | €7,522 | €10,635 | +€3,112 | +41.4% |
| Other amounts receivable | 41 | €32,762 | €31,914 | -€848 | -2.6% |
| Cash at bank and in hand | 54/58 | €8,967 | €8,055 | -€912 | -10.2% |
| Deferred charges and accrued income | 490/1 | €3,527 | - | -€3,527 | |
| Total equity and liabilities | 10/49 | €71,987 | €66,538 | -€5,449 | -7.6% |
| Equity | 10/15 | €29,207 | €5,079 | -€24,129 | -82.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,207 | €3,079 | -€24,129 | -88.7% |
| Amounts payable | 17/49 | €42,780 | €61,459 | +€18,680 | +43.7% |
| Amounts payable within one year | 42/48 | €42,780 | €61,459 | +€18,680 | +43.7% |
| Trade debts | 44 | €30,193 | €51,968 | +€21,775 | +72.1% |
| Suppliers | 440/4 | €30,193 | €51,968 | +€21,775 | +72.1% |
| Taxes, remuneration and social security | 45 | €12,586 | €9,491 | -€3,095 | -24.6% |
| Taxes | 450/3 | €3,054 | €24 | -€3,031 | -99.2% |
| Remuneration and social security | 454/9 | €9,532 | €9,467 | -€65 | -0.7% |
| Remuneration, social security and pensions | 62 | €60,742 | €41,000 | -€19,742 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,150 | €5,215 | -€1,936 | -27.1% |
| Other operating charges | 640/8 | €4,012 | €7,761 | +€3,749 | +93.4% |
| Gross operating margin | 9900 | €75,254 | €30,661 | -€44,593 | -59.3% |
| Operating profit (loss) | 9901 | €3,349 | -€23,315 | -€26,664 | |
| Financial income | 75/76B | €10,005 | - | -€10,005 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Non-recurring financial income | 76B | €10,000 | - | -€10,000 | |
| Financial charges | 65/66B | €1,341 | €814 | -€527 | -39.3% |
| Recurring financial charges | 65 | €1,341 | €814 | -€527 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €12,014 | -€24,129 | -€36,142 | |
| Income taxes | 67/77 | €3,031 | - | -€3,031 | |
| Profit (loss) for the period | 9904 | €8,983 | -€24,129 | -€33,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,983 | -€24,129 | -€33,112 |
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 5 October 2026 via checked.be.