CHEZ DAHY: 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.
CHEZ DAHY
Largest movements
- Receivables within one year +€1,811
new in 2025: €1,811
of which Trade receivables: +€1,655
- Tangible fixed assets +€745
new in 2025: €745
- Cash -€585
down €585 (-92.4%), from €633 to €48
mainly Net result for the year (-€3,907) and Other debts (-€2,955)
- Deferred charges and accrued income +€79
new in 2025: €79
- Trade debts +€9,491
up €9,491 (+1,414%), from €671 to €10,162
- Profit (loss) carried forward -€3,907
down €3,907 (-114%), from -€3,419 to -€7,326
- Other debts -€2,955
down €2,955 (-79.9%), from €3,697 to €742
- Tax, wage and social debts -€579
no longer reported in 2025 (was €579)
- Purchases and services +€40,632
up €40,632 (+195%), from €20,796 to €61,428
- Gross operating margin -€787
down €787 (-26.4%), from -€2,980 to -€3,767
- Other operating charges +€59
new in 2025: €59
- Depreciation +€51
new in 2025: €51
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 | €1,628 | €3,678 | +€2,050 | +126% |
| Fixed assets | 21/28 | - | €745 | +€745 | |
| Tangible fixed assets | 22/27 | - | €745 | +€745 | |
| Furniture and vehicles | 24 | - | €745 | +€745 | |
| Current assets | 29/58 | €1,628 | €2,933 | +€1,305 | +80.2% |
| Stocks and contracts in progress | 3 | €995 | €995 | = | 0.0% |
| Stocks | 30/36 | €995 | €995 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,811 | +€1,811 | |
| Trade receivables | 40 | - | €1,655 | +€1,655 | |
| Other amounts receivable | 41 | - | €156 | +€156 | |
| Cash at bank and in hand | 54/58 | €633 | €48 | -€585 | -92.4% |
| Deferred charges and accrued income | 490/1 | - | €79 | +€79 | |
| Total equity and liabilities | 10/49 | €1,628 | €3,678 | +€2,050 | +126% |
| Equity | 10/15 | -€3,319 | -€7,226 | -€3,907 | -118% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,419 | -€7,326 | -€3,907 | -114% |
| Amounts payable | 17/49 | €4,947 | €10,904 | +€5,957 | +120% |
| Amounts payable within one year | 42/48 | €4,947 | €10,904 | +€5,957 | +120% |
| Trade debts | 44 | €671 | €10,162 | +€9,491 | +1,414% |
| Suppliers | 440/4 | €671 | €10,162 | +€9,491 | +1,414% |
| Taxes, remuneration and social security | 45 | €579 | - | -€579 | |
| Taxes | 450/3 | €579 | - | -€579 | |
| Other amounts payable | 47/48 | €3,697 | €742 | -€2,955 | -79.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,796 | €61,428 | +€40,632 | +195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €51 | +€51 | |
| Other operating charges | 640/8 | - | €59 | +€59 | |
| Gross operating margin | 9900 | -€2,980 | -€3,767 | -€787 | -26.4% |
| Operating profit (loss) | 9901 | -€2,980 | -€3,877 | -€897 | -30.1% |
| Financial charges | 65/66B | €6 | €30 | +€24 | +400% |
| Recurring financial charges | 65 | €6 | €30 | +€24 | +400% |
| Profit (loss) for the period before taxes | 9903 | -€2,986 | -€3,907 | -€921 | -30.8% |
| Profit (loss) for the period | 9904 | -€2,986 | -€3,907 | -€921 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,986 | -€3,907 | -€921 | -30.8% |
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 21 October 2026 via checked.be.