The Dala Group: 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.
The Dala Group
Largest movements
- Receivables within one year +€39,966
up €39,966 (+329%), from €12,144 to €52,110
of which Trade receivables: +€29,966
- Cash +€33,923
up €33,923 (+439%), from €7,728 to €41,650
mainly Net result for the year (+€50,158) and Tax, wage and social debts (+€24,957)
- Reserves +€50,158
up €50,158 (+752%), from €6,667 to €56,824
- Tax, wage and social debts +€24,957
up €24,957 (+662%), from €3,768 to €28,725
of which Taxes: +€22,377
- Other debts -€2,990
down €2,990 (-41.4%), from €7,218 to €4,229
- Trade debts +€1,227
up €1,227 (+71.2%), from €1,723 to €2,950
- Gross operating margin +€60,600
up €60,600 (+674%), from €8,988 to €69,588
- Taxes +€11,295
up €11,295 (+691%), from €1,634 to €12,930
- Financial charges +€5,474
up €5,474 (+1,083%), from €505 to €5,979
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,876 | €95,228 | +€73,352 | +335% |
| Fixed assets | 21/28 | €1,513 | €976 | -€537 | -35.5% |
| Tangible fixed assets | 22/27 | €1,513 | €976 | -€537 | -35.5% |
| Furniture and vehicles | 24 | €1,513 | €976 | -€537 | -35.5% |
| Current assets | 29/58 | €20,363 | €94,252 | +€73,889 | +363% |
| Amounts receivable within one year | 40/41 | €12,144 | €52,110 | +€39,966 | +329% |
| Trade receivables | 40 | €12,144 | €42,110 | +€29,966 | +247% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €7,728 | €41,650 | +€33,923 | +439% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €21,876 | €95,228 | +€73,352 | +335% |
| Equity | 10/15 | €9,167 | €59,324 | +€50,158 | +547% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,667 | €56,824 | +€50,158 | +752% |
| Distributable reserves | 133 | €6,667 | €56,824 | +€50,158 | +752% |
| Amounts payable | 17/49 | €12,710 | €35,904 | +€23,194 | +182% |
| Amounts payable within one year | 42/48 | €12,710 | €35,904 | +€23,194 | +182% |
| Trade debts | 44 | €1,723 | €2,950 | +€1,227 | +71.2% |
| Suppliers | 440/4 | €1,723 | €2,950 | +€1,227 | +71.2% |
| Taxes, remuneration and social security | 45 | €3,768 | €28,725 | +€24,957 | +662% |
| Taxes | 450/3 | €3,768 | €26,145 | +€22,377 | +594% |
| Remuneration and social security | 454/9 | - | €2,580 | +€2,580 | |
| Other amounts payable | 47/48 | €7,218 | €4,229 | -€2,990 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | €537 | +€439 | +451% |
| Other operating charges | 640/8 | €85 | €0 | -€85 | -100% |
| Gross operating margin | 9900 | €8,988 | €69,588 | +€60,600 | +674% |
| Operating profit (loss) | 9901 | €8,806 | €69,051 | +€60,245 | +684% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €505 | €5,979 | +€5,474 | +1,083% |
| Recurring financial charges | 65 | €505 | €5,979 | +€5,474 | +1,083% |
| Profit (loss) for the period before taxes | 9903 | €8,301 | €63,087 | +€54,786 | +660% |
| Income taxes | 67/77 | €1,634 | €12,930 | +€11,295 | +691% |
| Profit (loss) for the period | 9904 | €6,667 | €50,158 | +€43,491 | +652% |
| Profit (loss) for the period to be appropriated | 9905 | €6,667 | €50,158 | +€43,491 | +652% |
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.