A. DAILLIET: 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.
A. DAILLIET
Largest movements
- Cash -€18,825
down €18,825 (-26.1%), from €72,106 to €53,281
mainly Contributions, distributions and other (-€24,978) and Investment in fixed assets (net) (-€10,896)
- Receivables within one year -€6,455
down €6,455 (-17.9%), from €36,084 to €29,630
of which Other amounts receivable: -€8,055
- Tangible fixed assets +€5,010
up €5,010 (+16.2%), from €30,995 to €36,005
of which Furniture and vehicles: +€9,184
- Reserves -€18,982
down €18,982 (-11.0%), from €173,041 to €154,059
- Gross operating margin +€6,817
up €6,817 (+90.3%), from €7,549 to €14,366
- Depreciation +€1,710
up €1,710 (+41.0%), from €4,176 to €5,886
- Taxes +€1,384
up €1,384 (+123%), from €1,129 to €2,513
- Financial charges -€250
down €250 (-42.9%), from €583 to €333
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 | €183,808 | €165,110 | -€18,698 | -10.2% |
| Fixed assets | 21/28 | €30,995 | €36,005 | +€5,010 | +16.2% |
| Tangible fixed assets | 22/27 | €30,995 | €36,005 | +€5,010 | +16.2% |
| Land and buildings | 22 | €25,375 | €21,201 | -€4,174 | -16.4% |
| Furniture and vehicles | 24 | €5,620 | €14,804 | +€9,184 | +163% |
| Current assets | 29/58 | €152,813 | €129,106 | -€23,708 | -15.5% |
| Amounts receivable within one year | 40/41 | €36,084 | €29,630 | -€6,455 | -17.9% |
| Trade receivables | 40 | €800 | €2,400 | +€1,600 | +200% |
| Other amounts receivable | 41 | €35,284 | €27,230 | -€8,055 | -22.8% |
| Current investments | 50/53 | €42,721 | €43,618 | +€897 | +2.1% |
| Cash at bank and in hand | 54/58 | €72,106 | €53,281 | -€18,825 | -26.1% |
| Deferred charges and accrued income | 490/1 | €1,902 | €2,577 | +€675 | +35.5% |
| Total equity and liabilities | 10/49 | €183,808 | €165,110 | -€18,698 | -10.2% |
| Equity | 10/15 | €179,241 | €160,259 | -€18,982 | -10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €173,041 | €154,059 | -€18,982 | -11.0% |
| Distributable reserves | 133 | €173,041 | €154,059 | -€18,982 | -11.0% |
| Amounts payable | 17/49 | €4,567 | €4,851 | +€284 | +6.2% |
| Amounts payable within one year | 42/48 | €4,567 | €4,851 | +€284 | +6.2% |
| Trade debts | 44 | €1,567 | €1,851 | +€284 | +18.1% |
| Suppliers | 440/4 | €1,567 | €1,851 | +€284 | +18.1% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,176 | €5,886 | +€1,710 | +41.0% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €7,549 | €14,366 | +€6,817 | +90.3% |
| Operating profit (loss) | 9901 | €2,701 | €7,785 | +€5,085 | +188% |
| Financial income | 75/76B | €965 | €1,057 | +€91 | +9.5% |
| Recurring financial income | 75 | €965 | €1,057 | +€91 | +9.5% |
| Financial charges | 65/66B | €583 | €333 | -€250 | -42.9% |
| Recurring financial charges | 65 | €583 | €333 | -€250 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €3,083 | €8,509 | +€5,426 | +176% |
| Income taxes | 67/77 | €1,129 | €2,513 | +€1,384 | +123% |
| Profit (loss) for the period | 9904 | €1,955 | €5,996 | +€4,041 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €1,955 | €5,996 | +€4,041 | +207% |
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 16 October 2026 via checked.be.