DAEMS CLASSIC: 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 CLASSIC
Largest movements
- Stocks and contracts -€5,892
down €5,892 (-15.8%), from €37,208 to €31,315
- Deferred charges and accrued income +€3,035
up €3,035 (+8.6%), from €35,251 to €38,285
- Other debts +€24,369
up €24,369 (+38.8%), from €62,795 to €87,164
- Advances received -€17,650
no longer reported in 2025 (was €17,650)
- Tax, wage and social debts -€8,619
down €8,619 (-90.0%), from €9,573 to €954
- Profit (loss) carried forward -€4,117
down €4,117 (-9.2%), from -€44,807 to -€48,924
- Trade debts +€2,991
up €2,991 (+33.5%), from €8,916 to €11,907
- Gross operating margin +€18,537
up €18,537, from -€13,145 to €5,392
- Financial charges +€8,339
up €8,339 (+1080.3%), from €772 to €9,111
of which Non-recurring financial charges: +€8,259
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 | €72,726 | €69,701 | -€3,026 | -4.2% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €72,626 | €69,601 | -€3,026 | -4.2% |
| Stocks and contracts in progress | 3 | €37,208 | €31,315 | -€5,892 | -15.8% |
| Stocks | 30/36 | €37,208 | €31,315 | -€5,892 | -15.8% |
| Cash at bank and in hand | 54/58 | €168 | €0 | -€168 | -99.8% |
| Deferred charges and accrued income | 490/1 | €35,251 | €38,285 | +€3,035 | +8.6% |
| Total equity and liabilities | 10/49 | €72,726 | €69,701 | -€3,026 | -4.2% |
| Equity | 10/15 | -€26,207 | -€30,324 | -€4,117 | -15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,807 | -€48,924 | -€4,117 | -9.2% |
| Amounts payable | 17/49 | €98,933 | €100,025 | +€1,091 | +1.1% |
| Amounts payable within one year | 42/48 | €98,933 | €100,025 | +€1,091 | +1.1% |
| Trade debts | 44 | €8,916 | €11,907 | +€2,991 | +33.5% |
| Suppliers | 440/4 | €8,916 | €11,907 | +€2,991 | +33.5% |
| Advances received on contracts in progress | 46 | €17,650 | - | -€17,650 | |
| Taxes, remuneration and social security | 45 | €9,573 | €954 | -€8,619 | -90.0% |
| Taxes | 450/3 | €9,573 | €954 | -€8,619 | -90.0% |
| Other amounts payable | 47/48 | €62,795 | €87,164 | +€24,369 | +38.8% |
| Other operating charges | 640/8 | €384 | €398 | +€14 | +3.6% |
| Gross operating margin | 9900 | -€13,145 | €5,392 | +€18,537 | |
| Operating profit (loss) | 9901 | -€13,529 | €4,994 | +€18,523 | |
| Financial charges | 65/66B | €772 | €9,111 | +€8,339 | +1080.3% |
| Recurring financial charges | 65 | €772 | €852 | +€80 | +10.4% |
| Non-recurring financial charges | 66B | - | €8,259 | +€8,259 | |
| Profit (loss) for the period before taxes | 9903 | -€14,301 | -€4,117 | +€10,184 | +71.2% |
| Profit (loss) for the period | 9904 | -€14,301 | -€4,117 | +€10,184 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,301 | -€4,117 | +€10,184 | +71.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.