LES DAUPHINS: 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
LES DAUPHINS
NACE 88.993, Social work activities without accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€44,270
2024 · €25,835-€70,105
Equity
€3.4m
2024 · €3.5m-€56,566
Cash
€196,119
2024 · €454,068-€257,949
Balance sheet total
€4.4m
2024 · €4.9m-€455,238
Largest movements
Assets
- Cash -€257,949
down €257,949 (-56.8%), from €454,068 to €196,119
mainly Provisions (-€308,996) and Investment in fixed assets (net) (-€232,302)
- Receivables within one year -€167,548
down €167,548 (-26.5%), from €633,188 to €465,640
of which Trade receivables: -€117,741
- Stocks and contracts -€106,973
down €106,973 (-27.2%), from €392,964 to €285,991
Equity and liabilities
- Provisions -€308,996
no longer reported in 2025 (was €308,996)
- Debts after one year -€88,022
down €88,022 (-57.6%), from €152,693 to €64,671
Income statement
- Staff costs +€564,556
up €564,556 (+14.7%), from €3.8m to €4.4m
- Services and other goods -€51,211
down €51,211 (-7.3%), from €702,330 to €651,119
- Turnover +€40,810
up €40,810 (+1.2%), from €3.3m to €3.4m
- Depreciation +€33,714
up €33,714 (+18.1%), from €185,916 to €219,630
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
€25,835
Turnover
+€40,810
Other operating income
+€22,803
Goods and materials
-€5,897
Services and other goods
+€51,211
Staff costs
-€564,556
Depreciation
-€33,714
Write-downs
-€2,194
Other operating charges
+€28,778
Other operating items
+€401,311
Financial income
-€7,328
Financial charges
+€1,854
Taxes
-€3,183
Result 2025
-€44,270
raises the resultlowers the resultnot broken down further in the accounts
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
+€112,781
Investment
-€270,412
Financing
-€100,318
Cash 2024
€454,068
From operations (derived)
+€112,781
Net result for the year
-€44,270
Depreciation
+€219,630
Stocks and contracts
+€106,973
Receivables within one year
+€167,548
Deferred charges and accrued income
-€26,450
Provisions
-€308,996
Debts within one year
-€1,551
Accrued charges and deferred income
-€103
Investment (derived)
-€270,412
Investment in fixed assets (net)
-€232,302
Current investments
-€38,110
Financing
-€100,318
Debts after one year
-€88,022
Contributions, distributions and other
-€12,296
Cash 2025
€196,119
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,855,908 | €4,400,670 | -€455,238 | -9.4% |
| Fixed assets | 21/28 | €1,693,105 | €1,705,777 | +€12,672 | +0.7% |
| Intangible fixed assets | 21 | €49,895 | €42,230 | -€7,665 | -15.4% |
| Tangible fixed assets | 22/27 | €1,618,185 | €1,636,522 | +€18,337 | +1.1% |
| Land and buildings | 22 | €1,189,614 | €1,161,402 | -€28,212 | -2.4% |
| Plant, machinery and equipment | 23 | €204,357 | €267,926 | +€63,569 | +31.1% |
| Furniture and vehicles | 24 | €123,511 | €132,132 | +€8,621 | +7.0% |
| Leasing and similar rights | 25 | €100,703 | €75,062 | -€25,641 | -25.5% |
| Financial fixed assets | 28 | €25,025 | €27,025 | +€2,000 | +8.0% |
| Other financial fixed assets | 284/8 | €25,025 | €27,025 | +€2,000 | +8.0% |
| Shares | 284 | €25 | €25 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €25,000 | €27,000 | +€2,000 | +8.0% |
| Current assets | 29/58 | €3,162,803 | €2,694,893 | -€467,910 | -14.8% |
| Stocks and contracts in progress | 3 | €392,964 | €285,991 | -€106,973 | -27.2% |
| Stocks | 30/36 | €392,964 | €285,991 | -€106,973 | -27.2% |
| Raw materials and consumables | 30/31 | €207,655 | €149,934 | -€57,721 | -27.8% |
| Work in progress | 32 | €93,793 | €88,192 | -€5,601 | -6.0% |
| Finished goods | 33 | €91,516 | €47,865 | -€43,651 | -47.7% |
| Amounts receivable within one year | 40/41 | €633,188 | €465,640 | -€167,548 | -26.5% |
| Trade receivables | 40 | €565,450 | €447,709 | -€117,741 | -20.8% |
| Other amounts receivable | 41 | €67,738 | €17,931 | -€49,807 | -73.5% |
| Current investments | 50/53 | €1,633,198 | €1,671,308 | +€38,110 | +2.3% |
| Cash at bank and in hand | 54/58 | €454,068 | €196,119 | -€257,949 | -56.8% |
| Deferred charges and accrued income | 490/1 | €49,385 | €75,835 | +€26,450 | +53.6% |
| Total equity and liabilities | 10/49 | €4,855,908 | €4,400,670 | -€455,238 | -9.4% |
| Equity | 10/15 | €3,458,442 | €3,401,876 | -€56,566 | -1.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,026,417 | €2,982,147 | -€44,270 | -1.5% |
| Investment grants | 15 | €382,025 | €369,729 | -€12,296 | -3.2% |
| Provisions and deferred taxes | 16 | €308,996 | - | -€308,996 | |
| Provisions for liabilities and charges | 160/5 | €308,996 | - | -€308,996 | |
| Other liabilities and charges | 164/5 | €308,996 | - | -€308,996 | |
| Amounts payable | 17/49 | €1,088,470 | €998,794 | -€89,676 | -8.2% |
| Amounts payable after more than one year | 17 | €152,693 | €64,671 | -€88,022 | -57.6% |
| Financial debts | 170/4 | €152,693 | €64,671 | -€88,022 | -57.6% |
| Leasing and similar obligations | 172 | €81,643 | €57,871 | -€23,772 | -29.1% |
| Credit institutions | 173 | €71,050 | €6,800 | -€64,250 | -90.4% |
| Amounts payable within one year | 42/48 | €935,211 | €933,660 | -€1,551 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €113,091 | €96,410 | -€16,681 | -14.8% |
| Trade debts | 44 | €109,056 | €78,776 | -€30,280 | -27.8% |
| Suppliers | 440/4 | €109,056 | €78,776 | -€30,280 | -27.8% |
| Taxes, remuneration and social security | 45 | €681,846 | €758,474 | +€76,628 | +11.2% |
| Taxes | 450/3 | €103,756 | €118,078 | +€14,322 | +13.8% |
| Remuneration and social security | 454/9 | €578,090 | €640,396 | +€62,306 | +10.8% |
| Accrued charges and deferred income | 492/3 | €566 | €463 | -€103 | -18.2% |
| Operating income | 70/76A | €5,834,018 | €5,959,450 | +€125,432 | +2.2% |
| Turnover | 70 | €3,329,859 | €3,370,669 | +€40,810 | +1.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €37,661 | -€49,252 | -€86,913 | |
| Membership fees, donations, legacies and grants | 73 | €2,405,538 | €2,554,270 | +€148,732 | +6.2% |
| Other operating income | 74 | €60,960 | €83,763 | +€22,803 | +37.4% |
| Operating charges | 60/66A | €5,848,609 | €6,035,489 | +€186,880 | +3.2% |
| Goods for resale, raw materials and consumables | 60 | €1,028,070 | €1,033,967 | +€5,897 | +0.6% |
| Purchases | 600/8 | €1,013,193 | €976,247 | -€36,946 | -3.6% |
| Change in stocks: decrease (increase) | 609 | €14,877 | €57,720 | +€42,843 | +288% |
| Services and other goods | 61 | €702,330 | €651,119 | -€51,211 | -7.3% |
| Remuneration, social security and pensions | 62 | €3,844,172 | €4,408,728 | +€564,556 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,916 | €219,630 | +€33,714 | +18.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,514 | €22,708 | +€2,194 | +10.7% |
| Other operating charges | 640/8 | €37,111 | €8,333 | -€28,778 | -77.5% |
| Operating profit (loss) | 9901 | -€14,591 | -€76,039 | -€61,448 | -421% |
| Financial income | 75/76B | €53,451 | €46,123 | -€7,328 | -13.7% |
| Recurring financial income | 75 | €53,451 | €46,123 | -€7,328 | -13.7% |
| Income from financial fixed assets | 750 | €9,477 | €2,087 | -€7,390 | -78.0% |
| Income from current assets | 751 | €8,195 | €11,249 | +€3,054 | +37.3% |
| Other financial income | 752/9 | €35,779 | €32,787 | -€2,992 | -8.4% |
| Financial charges | 65/66B | €13,025 | €11,171 | -€1,854 | -14.2% |
| Recurring financial charges | 65 | €13,025 | €11,171 | -€1,854 | -14.2% |
| Debt charges | 650 | €11,060 | €9,710 | -€1,350 | -12.2% |
| Other financial charges | 652/9 | €1,965 | €1,461 | -€504 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €25,835 | -€41,087 | -€66,922 | |
| Income taxes | 67/77 | - | €3,183 | +€3,183 | |
| Taxes | 670/3 | - | €3,183 | +€3,183 | |
| Profit (loss) for the period | 9904 | €25,835 | -€44,270 | -€70,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,835 | -€44,270 | -€70,105 |
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 31 October 2026 via checked.be.