DAAZ: 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.
DAAZ
Largest movements
- Cash +€48,291
up €48,291 (+280.0%), from €17,249 to €65,539
mainly Accrued charges and deferred income (+€58,380) and Net result for the year (+€17,790)
- Receivables within one year +€29,401
up €29,401 (+80.3%), from €36,597 to €65,998
of which Other amounts receivable: +€36,753
- Tangible fixed assets -€7,749
down €7,749 (-36.4%), from €21,277 to €13,528
- Accrued charges and deferred income +€58,380
new in 2025: €58,380
- Reserves +€52,379
new in 2025: €52,379
- Profit (loss) carried forward -€34,589
down €34,589 (-100.0%), from €34,589 to €0
- Current portion of long-term debt -€6,469
down €6,469 (-100.0%), from €6,469 to €0
- Trade debts +€3,399
up €3,399 (+299.3%), from €1,136 to €4,535
- Gross operating margin -€33,502
down €33,502 (-49.8%), from €67,337 to €33,835
- Taxes -€7,553
down €7,553 (-63.3%), from €11,940 to €4,388
- Other operating charges +€3,435
up €3,435 (+2911.2%), from €118 to €3,553
- Financial charges -€676
down €676 (-65.5%), from €1,032 to €356
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.
Cash bridge derived
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 | €75,123 | €145,065 | +€69,942 | +93.1% |
| Fixed assets | 21/28 | €21,277 | €13,528 | -€7,749 | -36.4% |
| Tangible fixed assets | 22/27 | €21,277 | €13,528 | -€7,749 | -36.4% |
| Furniture and vehicles | 24 | €21,277 | €13,528 | -€7,749 | -36.4% |
| Current assets | 29/58 | €53,846 | €131,537 | +€77,691 | +144.3% |
| Amounts receivable within one year | 40/41 | €36,597 | €65,998 | +€29,401 | +80.3% |
| Trade receivables | 40 | €26,663 | €19,311 | -€7,352 | -27.6% |
| Other amounts receivable | 41 | €9,934 | €46,687 | +€36,753 | +370.0% |
| Cash at bank and in hand | 54/58 | €17,249 | €65,539 | +€48,291 | +280.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €75,123 | €145,065 | +€69,942 | +93.1% |
| Equity | 10/15 | €35,589 | €53,379 | +€17,790 | +50.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €52,379 | +€52,379 | |
| Distributable reserves | 133 | - | €52,379 | +€52,379 | |
| Profit (loss) carried forward | 14 | €34,589 | €0 | -€34,589 | -100.0% |
| Amounts payable | 17/49 | €39,534 | €91,687 | +€52,152 | +131.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €39,534 | €33,307 | -€6,228 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €6,469 | €0 | -€6,469 | -100.0% |
| Trade debts | 44 | €1,136 | €4,535 | +€3,399 | +299.3% |
| Suppliers | 440/4 | €1,136 | €4,535 | +€3,399 | +299.3% |
| Advances received on contracts in progress | 46 | €16,468 | €16,468 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,461 | €12,304 | -€3,157 | -20.4% |
| Taxes | 450/3 | €15,461 | €12,304 | -€3,157 | -20.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €58,380 | +€58,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,752 | €7,749 | -€3 | 0.0% |
| Other operating charges | 640/8 | €118 | €3,553 | +€3,435 | +2911.2% |
| Gross operating margin | 9900 | €67,337 | €33,835 | -€33,502 | -49.8% |
| Operating profit (loss) | 9901 | €59,467 | €22,533 | -€36,934 | -62.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,032 | €356 | -€676 | -65.5% |
| Recurring financial charges | 65 | €1,032 | €356 | -€676 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €58,435 | €22,178 | -€36,257 | -62.0% |
| Income taxes | 67/77 | €11,940 | €4,388 | -€7,553 | -63.3% |
| Profit (loss) for the period | 9904 | €46,494 | €17,790 | -€28,704 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,494 | €17,790 | -€28,704 | -61.7% |
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 9 October 2026 via checked.be.