DAEM DIRK: what changed
Two fiscal 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.
DAEM DIRK
Largest movements
- Cash +€16,848
up €16,848 (+24.6%), from €68,420 to €85,268
mainly Net result for the year (+€17,587) and Depreciation (+€11,901)
- Tangible fixed assets -€11,987
down €11,987 (-23.7%), from €50,604 to €38,617
of which Furniture and vehicles: -€11,261
- Stocks and contracts +€10,000
up €10,000 (+333.3%), from €3,000 to €13,000
of which Contracts in progress: +€10,000
- Reserves +€17,587
up €17,587 (+39.8%), from €44,173 to €61,760
- Debts after one year -€4,897
down €4,897 (-28.1%), from €17,409 to €12,512
- Trade debts +€2,285
up €2,285 (+230.0%), from €994 to €3,279
- Tax, wage and social debts +€1,593
up €1,593 (+253.7%), from €628 to €2,221
- Gross operating margin +€34,888
up €34,888 (+717.4%), from €4,863 to €39,751
- Financial income -€10,397
down €10,397 (-97.7%), from €10,637 to €240
of which Non-recurring financial income: -€10,330
- Taxes +€6,920
up €6,920 (+1648.1%), from €420 to €7,340
- Depreciation +€2,713
up €2,713 (+29.5%), from €9,187 to €11,901
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 | €125,992 | €141,974 | +€15,982 | +12.7% |
| Fixed assets | 21/28 | €50,604 | €38,617 | -€11,987 | -23.7% |
| Tangible fixed assets | 22/27 | €50,604 | €38,617 | -€11,987 | -23.7% |
| Land and buildings | 22 | €2,449 | €2,169 | -€279 | -11.4% |
| Plant, machinery and equipment | 23 | €952 | €505 | -€447 | -47.0% |
| Furniture and vehicles | 24 | €47,204 | €35,943 | -€11,261 | -23.9% |
| Current assets | 29/58 | €75,388 | €103,356 | +€27,968 | +37.1% |
| Stocks and contracts in progress | 3 | €3,000 | €13,000 | +€10,000 | +333.3% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Contracts in progress | 37 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €2,851 | €3,952 | +€1,102 | +38.6% |
| Trade receivables | 40 | - | €818 | +€818 | |
| Other amounts receivable | 41 | €2,851 | €3,134 | +€284 | +10.0% |
| Cash at bank and in hand | 54/58 | €68,420 | €85,268 | +€16,848 | +24.6% |
| Deferred charges and accrued income | 490/1 | €1,118 | €1,136 | +€19 | +1.7% |
| Total equity and liabilities | 10/49 | €125,992 | €141,974 | +€15,982 | +12.7% |
| Equity | 10/15 | €94,982 | €112,569 | +€17,587 | +18.5% |
| Contributions | 10/11 | €12,605 | €12,605 | = | 0.0% |
| Reserves | 13 | €44,173 | €61,760 | +€17,587 | +39.8% |
| Distributable reserves | 133 | €44,173 | €61,760 | +€17,587 | +39.8% |
| Profit (loss) carried forward | 14 | €38,204 | €38,204 | = | 0.0% |
| Amounts payable | 17/49 | €31,010 | €29,405 | -€1,605 | -5.2% |
| Amounts payable after more than one year | 17 | €17,409 | €12,512 | -€4,897 | -28.1% |
| Financial debts | 170/4 | €17,409 | €12,512 | -€4,897 | -28.1% |
| Amounts payable within one year | 42/48 | €13,602 | €16,893 | +€3,291 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €4,638 | €4,897 | +€258 | +5.6% |
| Trade debts | 44 | €994 | €3,279 | +€2,285 | +230.0% |
| Suppliers | 440/4 | €994 | €3,279 | +€2,285 | +230.0% |
| Taxes, remuneration and social security | 45 | €628 | €2,221 | +€1,593 | +253.7% |
| Taxes | 450/3 | €628 | €2,221 | +€1,593 | +253.7% |
| Other amounts payable | 47/48 | €7,342 | €6,496 | -€845 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,187 | €11,901 | +€2,713 | +29.5% |
| Other operating charges | 640/8 | €1,469 | €1,294 | -€174 | -11.9% |
| Non-recurring operating charges | 66A | - | €86 | +€86 | |
| Gross operating margin | 9900 | €4,863 | €39,751 | +€34,888 | +717.4% |
| Operating profit (loss) | 9901 | -€5,793 | €26,470 | +€32,263 | |
| Financial income | 75/76B | €10,637 | €240 | -€10,397 | -97.7% |
| Recurring financial income | 75 | €307 | €240 | -€67 | -21.9% |
| Non-recurring financial income | 76B | €10,330 | - | -€10,330 | |
| Financial charges | 65/66B | €2,087 | €1,783 | -€304 | -14.6% |
| Recurring financial charges | 65 | €2,087 | €1,783 | -€304 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €2,757 | €24,927 | +€22,170 | +804.3% |
| Income taxes | 67/77 | €420 | €7,340 | +€6,920 | +1648.1% |
| Profit (loss) for the period | 9904 | €2,337 | €17,587 | +€15,250 | +652.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,337 | €17,587 | +€15,250 | +652.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.