Daem Law: 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.
Daem Law
Largest movements
- Cash +€11,226
up €11,226 (+11.6%), from €96,932 to €108,158
mainly Net result for the year (+€35,116) and Other debts (+€12,239)
- Receivables within one year +€10,046
up €10,046 (+627.9%), from €1,600 to €11,646
of which Trade receivables: +€11,646
- Profit (loss) carried forward +€35,116
up €35,116 (+18.5%), from €190,122 to €225,238
- Tax, wage and social debts -€22,054
down €22,054 (-41.0%), from €53,746 to €31,691
- Other debts +€12,239
up €12,239 (+37.4%), from €32,739 to €44,978
- Gross operating margin -€43,315
down €43,315 (-51.9%), from €83,535 to €40,220
- Taxes -€8,030
down €8,030 (-44.7%), from €17,944 to €9,915
- Financial income +€3,974
up €3,974 (+247.5%), from €1,606 to €5,580
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 | €281,261 | €304,249 | +€22,988 | +8.2% |
| Fixed assets | 21/28 | - | €1,588 | +€1,588 | |
| Tangible fixed assets | 22/27 | - | €1,588 | +€1,588 | |
| Furniture and vehicles | 24 | - | €1,588 | +€1,588 | |
| Current assets | 29/58 | €281,261 | €302,661 | +€21,400 | +7.6% |
| Amounts receivable within one year | 40/41 | €1,600 | €11,646 | +€10,046 | +627.9% |
| Trade receivables | 40 | - | €11,646 | +€11,646 | |
| Other amounts receivable | 41 | €1,600 | - | -€1,600 | |
| Current investments | 50/53 | €180,000 | €180,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,932 | €108,158 | +€11,226 | +11.6% |
| Deferred charges and accrued income | 490/1 | €2,729 | €2,858 | +€128 | +4.7% |
| Total equity and liabilities | 10/49 | €281,261 | €304,249 | +€22,988 | +8.2% |
| Equity | 10/15 | €192,122 | €227,238 | +€35,116 | +18.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,122 | €225,238 | +€35,116 | +18.5% |
| Amounts payable | 17/49 | €89,139 | €77,011 | -€12,128 | -13.6% |
| Amounts payable within one year | 42/48 | €89,139 | €77,011 | -€12,128 | -13.6% |
| Trade debts | 44 | €2,655 | €342 | -€2,312 | -87.1% |
| Suppliers | 440/4 | €2,655 | €342 | -€2,312 | -87.1% |
| Taxes, remuneration and social security | 45 | €53,746 | €31,691 | -€22,054 | -41.0% |
| Taxes | 450/3 | €53,746 | €31,691 | -€22,054 | -41.0% |
| Other amounts payable | 47/48 | €32,739 | €44,978 | +€12,239 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €65 | +€65 | |
| Other operating charges | 640/8 | €570 | €585 | +€14 | +2.5% |
| Gross operating margin | 9900 | €83,535 | €40,220 | -€43,315 | -51.9% |
| Operating profit (loss) | 9901 | €82,965 | €39,571 | -€43,394 | -52.3% |
| Financial income | 75/76B | €1,606 | €5,580 | +€3,974 | +247.5% |
| Recurring financial income | 75 | €1,606 | €5,580 | +€3,974 | +247.5% |
| Financial charges | 65/66B | €96 | €120 | +€24 | +25.0% |
| Recurring financial charges | 65 | €96 | €120 | +€24 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €84,474 | €45,031 | -€39,444 | -46.7% |
| Income taxes | 67/77 | €17,944 | €9,915 | -€8,030 | -44.7% |
| Profit (loss) for the period | 9904 | €66,530 | €35,116 | -€31,414 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,530 | €35,116 | -€31,414 | -47.2% |
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 11 October 2026 via checked.be.