DAEMS: 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.
DAEMS
Largest movements
- Cash +€39,189
up €39,189 (+118.8%), from €32,975 to €72,164
mainly Net result for the year (+€27,380) and Investment in fixed assets (net) (+€12,888)
- Tangible fixed assets -€20,344
down €20,344 (-54.9%), from €37,048 to €16,704
of which Furniture and vehicles: -€17,457
- Receivables within one year +€16,097
up €16,097 (+53.8%), from €29,938 to €46,035
of which Other amounts receivable: +€14,836
- Deferred charges and accrued income -€5,647
down €5,647 (-20.4%), from €27,715 to €22,069
- Profit (loss) carried forward +€20,634
no longer reported in 2025 (was -€20,634)
- Reserves +€6,746
up €6,746 (+4.8%), from €139,371 to €146,117
- Trade debts +€1,781
up €1,781 (+22.9%), from €7,775 to €9,556
- Gross operating margin +€7,442
up €7,442 (+20.2%), from €36,858 to €44,300
- Taxes +€2,081
up €2,081 (+25.9%), from €8,027 to €10,107
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 | €127,676 | €156,971 | +€29,296 | +22.9% |
| Fixed assets | 21/28 | €37,048 | €16,704 | -€20,344 | -54.9% |
| Tangible fixed assets | 22/27 | €37,048 | €16,704 | -€20,344 | -54.9% |
| Land and buildings | 22 | €14,707 | €11,820 | -€2,887 | -19.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €22,341 | €4,884 | -€17,457 | -78.1% |
| Current assets | 29/58 | €90,628 | €140,267 | +€49,639 | +54.8% |
| Amounts receivable within one year | 40/41 | €29,938 | €46,035 | +€16,097 | +53.8% |
| Trade receivables | 40 | - | €1,261 | +€1,261 | |
| Other amounts receivable | 41 | €29,938 | €44,773 | +€14,836 | +49.6% |
| Cash at bank and in hand | 54/58 | €32,975 | €72,164 | +€39,189 | +118.8% |
| Deferred charges and accrued income | 490/1 | €27,715 | €22,069 | -€5,647 | -20.4% |
| Total equity and liabilities | 10/49 | €127,676 | €156,971 | +€29,296 | +22.9% |
| Equity | 10/15 | €119,737 | €147,117 | +€27,380 | +22.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €139,371 | €146,117 | +€6,746 | +4.8% |
| Distributable reserves | 133 | €139,371 | €146,117 | +€6,746 | +4.8% |
| Profit (loss) carried forward | 14 | -€20,634 | - | +€20,634 | |
| Amounts payable | 17/49 | €7,939 | €9,854 | +€1,915 | +24.1% |
| Amounts payable within one year | 42/48 | €7,775 | €9,556 | +€1,781 | +22.9% |
| Trade debts | 44 | €7,775 | €9,556 | +€1,781 | +22.9% |
| Suppliers | 440/4 | €7,775 | €9,556 | +€1,781 | +22.9% |
| Accrued charges and deferred income | 492/3 | €163 | €298 | +€134 | +82.2% |
| Non-recurring operating income | 76A | €6,721 | €24,368 | +€17,646 | +262.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,347 | €7,455 | +€109 | +1.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €36,858 | €44,300 | +€7,442 | +20.2% |
| Operating profit (loss) | 9901 | €29,124 | €36,445 | +€7,321 | +25.1% |
| Financial income | 75/76B | €1,476 | €1,461 | -€15 | -1.0% |
| Recurring financial income | 75 | €1,476 | €1,461 | -€15 | -1.0% |
| Financial charges | 65/66B | €261 | €418 | +€157 | +60.1% |
| Recurring financial charges | 65 | €261 | €418 | +€157 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €30,338 | €37,488 | +€7,149 | +23.6% |
| Income taxes | 67/77 | €8,027 | €10,107 | +€2,081 | +25.9% |
| Profit (loss) for the period | 9904 | €22,312 | €27,380 | +€5,069 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,312 | €27,380 | +€5,069 | +22.7% |
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.