MB DAL: 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.
MB DAL
Largest movements
- Cash -€25,268
down €25,268 (-39.4%), from €64,063 to €38,795
mainly Receivables within one year (-€16,647) and Other debts (-€15,085)
- Tangible fixed assets -€18,491
down €18,491 (-52.2%), from €35,442 to €16,951
of which Furniture and vehicles: -€17,432
- Receivables within one year +€16,647
up €16,647 (+79.4%), from €20,967 to €37,614
of which Other amounts receivable: +€9,556
- Other debts -€15,085
down €15,085 (-60.1%), from €25,085 to €10,000
- Reserves -€8,000
down €8,000 (-12.9%), from €61,860 to €53,860
of which Distributable reserves: -€8,000
- Tax, wage and social debts -€4,386
down €4,386 (-46.2%), from €9,484 to €5,098
- Trade debts +€2,044
up €2,044 (+49.0%), from €4,169 to €6,213
- Profit (loss) carried forward -€1,867
down €1,867 (-98.9%), from €1,887 to €20
- Other operating charges +€4,738
up €4,738 (+791.5%), from €599 to €5,337
- Depreciation -€3,880
down €3,880 (-33.8%), from €11,468 to €7,588
- Taxes -€316
down €316 (-31.1%), from €1,016 to €700
- Gross operating margin +€304
up €304 (+2.3%), from €13,507 to €13,810
- Financial income +€179
up €179 (+897200.0%), from €0 to €179
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 | €121,086 | €93,791 | -€27,295 | -22.5% |
| Fixed assets | 21/28 | €35,442 | €16,951 | -€18,491 | -52.2% |
| Tangible fixed assets | 22/27 | €35,442 | €16,951 | -€18,491 | -52.2% |
| Plant, machinery and equipment | 23 | €1,890 | €1,427 | -€463 | -24.5% |
| Furniture and vehicles | 24 | €29,416 | €11,983 | -€17,432 | -59.3% |
| Other tangible fixed assets | 26 | €4,136 | €3,540 | -€596 | -14.4% |
| Current assets | 29/58 | €85,644 | €76,840 | -€8,804 | -10.3% |
| Amounts receivable within one year | 40/41 | €20,967 | €37,614 | +€16,647 | +79.4% |
| Trade receivables | 40 | €20,967 | €28,058 | +€7,091 | +33.8% |
| Other amounts receivable | 41 | - | €9,556 | +€9,556 | |
| Cash at bank and in hand | 54/58 | €64,063 | €38,795 | -€25,268 | -39.4% |
| Deferred charges and accrued income | 490/1 | €614 | €431 | -€183 | -29.8% |
| Total equity and liabilities | 10/49 | €121,086 | €93,791 | -€27,295 | -22.5% |
| Equity | 10/15 | €82,347 | €72,480 | -€9,867 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,860 | €53,860 | -€8,000 | -12.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €52,000 | -€8,000 | -13.3% |
| Profit (loss) carried forward | 14 | €1,887 | €20 | -€1,867 | -98.9% |
| Amounts payable | 17/49 | €38,739 | €21,311 | -€17,428 | -45.0% |
| Amounts payable within one year | 42/48 | €38,739 | €21,311 | -€17,428 | -45.0% |
| Trade debts | 44 | €4,169 | €6,213 | +€2,044 | +49.0% |
| Suppliers | 440/4 | €4,169 | €6,213 | +€2,044 | +49.0% |
| Taxes, remuneration and social security | 45 | €9,484 | €5,098 | -€4,386 | -46.2% |
| Taxes | 450/3 | €9,484 | €5,098 | -€4,386 | -46.2% |
| Other amounts payable | 47/48 | €25,085 | €10,000 | -€15,085 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,468 | €7,588 | -€3,880 | -33.8% |
| Other operating charges | 640/8 | €599 | €5,337 | +€4,738 | +791.5% |
| Gross operating margin | 9900 | €13,507 | €13,810 | +€304 | +2.3% |
| Operating profit (loss) | 9901 | €1,440 | €886 | -€554 | -38.5% |
| Financial income | 75/76B | €0 | €179 | +€179 | +897200.0% |
| Recurring financial income | 75 | €0 | €179 | +€179 | +897200.0% |
| Financial charges | 65/66B | €256 | €233 | -€23 | -9.0% |
| Recurring financial charges | 65 | €256 | €233 | -€23 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €1,185 | €833 | -€352 | -29.7% |
| Income taxes | 67/77 | €1,016 | €700 | -€316 | -31.1% |
| Profit (loss) for the period | 9904 | €169 | €133 | -€36 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €169 | €133 | -€36 | -21.3% |
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 28 September 2026 via checked.be.