DALSA: 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.
DALSA
Largest movements
- Tangible fixed assets -€48,356
down €48,356 (-25.6%), from €189,163 to €140,807
of which Land and buildings: -€29,148
- Receivables within one year -€30,974
down €30,974 (-85.6%), from €36,188 to €5,214
of which Trade receivables: -€30,070
- Profit (loss) carried forward -€70,114
down €70,114 (-94.0%), from -€74,560 to -€144,674
- Debts after one year +€19,856
up €19,856 (+13.6%), from €146,111 to €165,967
of which Other amounts payable: +€42,578
- Trade debts -€15,428
no longer reported in 2024 (was €15,428)
- Current portion of long-term debt -€8,406
down €8,406 (-16.3%), from €51,461 to €43,055
- Tax, wage and social debts -€4,705
down €4,705 (-53.4%), from €8,810 to €4,105
of which Taxes: -€4,341
- Gross operating margin -€17,952
down €17,952 (-36.0%), from €49,850 to €31,898
- Financial charges +€3,657
up €3,657 (+86.8%), from €4,213 to €7,870
- Staff costs -€2,612
down €2,612 (-6.7%), from €39,092 to €36,480
- Depreciation -€696
down €696 (-1.4%), from €49,036 to €48,340
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,359 | €148,562 | -€79,798 | -34.9% |
| Fixed assets | 21/28 | €189,563 | €141,207 | -€48,356 | -25.5% |
| Tangible fixed assets | 22/27 | €189,163 | €140,807 | -€48,356 | -25.6% |
| Land and buildings | 22 | €127,167 | €98,019 | -€29,148 | -22.9% |
| Plant, machinery and equipment | 23 | €47,833 | €33,967 | -€13,865 | -29.0% |
| Furniture and vehicles | 24 | €14,164 | €8,821 | -€5,343 | -37.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €38,796 | €7,354 | -€31,442 | -81.0% |
| Amounts receivable within one year | 40/41 | €36,188 | €5,214 | -€30,974 | -85.6% |
| Trade receivables | 40 | €33,322 | €3,253 | -€30,070 | -90.2% |
| Other amounts receivable | 41 | €2,865 | €1,961 | -€904 | -31.5% |
| Cash at bank and in hand | 54/58 | €2,608 | €2,140 | -€468 | -17.9% |
| Total equity and liabilities | 10/49 | €228,359 | €148,562 | -€79,798 | -34.9% |
| Equity | 10/15 | €5,549 | -€64,565 | -€70,114 | |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €61,409 | €61,409 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €49,039 | €49,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,560 | -€144,674 | -€70,114 | -94.0% |
| Amounts payable | 17/49 | €222,810 | €213,127 | -€9,683 | -4.3% |
| Amounts payable after more than one year | 17 | €146,111 | €165,967 | +€19,856 | +13.6% |
| Financial debts | 170/4 | €46,207 | €23,485 | -€22,722 | -49.2% |
| Other amounts payable | 178/9 | €99,904 | €142,482 | +€42,578 | +42.6% |
| Amounts payable within one year | 42/48 | €75,699 | €47,159 | -€28,539 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €51,461 | €43,055 | -€8,406 | -16.3% |
| Trade debts | 44 | €15,428 | - | -€15,428 | |
| Suppliers | 440/4 | €15,428 | - | -€15,428 | |
| Taxes, remuneration and social security | 45 | €8,810 | €4,105 | -€4,705 | -53.4% |
| Taxes | 450/3 | €6,502 | €2,161 | -€4,341 | -66.8% |
| Remuneration and social security | 454/9 | €2,307 | €1,944 | -€364 | -15.8% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €39,092 | €36,480 | -€2,612 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,036 | €48,340 | -€696 | -1.4% |
| Other operating charges | 640/8 | €9,148 | €8,942 | -€207 | -2.3% |
| Gross operating margin | 9900 | €49,850 | €31,898 | -€17,952 | -36.0% |
| Operating profit (loss) | 9901 | -€47,427 | -€61,863 | -€14,436 | -30.4% |
| Financial charges | 65/66B | €4,213 | €7,870 | +€3,657 | +86.8% |
| Recurring financial charges | 65 | €4,213 | €7,870 | +€3,657 | +86.8% |
| Profit (loss) for the period before taxes | 9903 | -€51,640 | -€69,733 | -€18,093 | -35.0% |
| Income taxes | 67/77 | €304 | €381 | +€77 | +25.4% |
| Profit (loss) for the period | 9904 | -€51,944 | -€70,114 | -€18,171 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,944 | -€70,114 | -€18,171 | -35.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.