DALLAN: 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.
DALLAN
Largest movements
- Cash +€4,818
up €4,818 (+30.0%), from €16,034 to €20,852
mainly Trade debts (+€4,659) and Net result for the year (+€2,194)
- Deferred charges and accrued income +€1,091
up €1,091, from €0 to €1,091
- Stocks and contracts +€959
up €959 (+38.0%), from €2,526 to €3,485
- Tangible fixed assets -€564
down €564 (-29.3%), from €1,922 to €1,358
of which Plant, machinery and equipment: -€564
- Trade debts +€4,659
up €4,659 (+44.9%), from €10,367 to €15,026
- Profit (loss) carried forward +€2,194
up €2,194 (+27.2%), from €8,078 to €10,272
- Tax, wage and social debts -€548
down €548 (-27.8%), from €1,975 to €1,427
of which Taxes: -€548
- Purchases and services +€19,681
up €19,681 (+14.7%), from €134,154 to €153,835
- Turnover +€18,392
up €18,392 (+13.2%), from €139,004 to €157,396
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 | €27,682 | €33,986 | +€6,304 | +22.8% |
| Fixed assets | 21/28 | €3,322 | €2,758 | -€564 | -17.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,922 | €1,358 | -€564 | -29.3% |
| Plant, machinery and equipment | 23 | €1,922 | €1,358 | -€564 | -29.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €24,360 | €31,228 | +€6,868 | +28.2% |
| Stocks and contracts in progress | 3 | €2,526 | €3,485 | +€959 | +38.0% |
| Stocks | 30/36 | €2,526 | €3,485 | +€959 | +38.0% |
| Amounts receivable within one year | 40/41 | €5,800 | €5,800 | = | 0.0% |
| Trade receivables | 40 | €5,800 | €5,800 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €16,034 | €20,852 | +€4,818 | +30.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,091 | +€1,091 | |
| Total equity and liabilities | 10/49 | €27,682 | €33,986 | +€6,304 | +22.8% |
| Equity | 10/15 | €15,339 | €17,533 | +€2,194 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,061 | €1,061 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,061 | €1,061 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,061 | €1,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,078 | €10,272 | +€2,194 | +27.2% |
| Amounts payable | 17/49 | €12,343 | €16,453 | +€4,110 | +33.3% |
| Amounts payable within one year | 42/48 | €12,343 | €16,453 | +€4,110 | +33.3% |
| Trade debts | 44 | €10,367 | €15,026 | +€4,659 | +44.9% |
| Suppliers | 440/4 | €10,367 | €15,026 | +€4,659 | +44.9% |
| Taxes, remuneration and social security | 45 | €1,975 | €1,427 | -€548 | -27.8% |
| Taxes | 450/3 | €1,975 | €1,427 | -€548 | -27.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €139,004 | €157,396 | +€18,392 | +13.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €134,154 | €153,835 | +€19,681 | +14.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €564 | +€162 | +40.2% |
| Other operating charges | 640/8 | €1,340 | €480 | -€860 | -64.2% |
| Gross operating margin | 9900 | €4,850 | €3,561 | -€1,289 | -26.6% |
| Operating profit (loss) | 9901 | €3,108 | €2,517 | -€591 | -19.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €184 | €324 | +€140 | +76.1% |
| Recurring financial charges | 65 | €184 | €324 | +€140 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €2,924 | €2,194 | -€730 | -25.0% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €2,924 | €2,194 | -€730 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,924 | €2,194 | -€730 | -25.0% |
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 1 November 2026 via checked.be.