DAEMS CONSULTING: 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 CONSULTING
Largest movements
- Cash -€22,633
down €22,633 (-97.4%), from €23,226 to €593
mainly Net result for the year (-€28,646) and Other debts (-€14,927)
- Tangible fixed assets -€18,530
down €18,530 (-13.0%), from €142,459 to €123,929
of which Other tangible fixed assets: -€11,450
- Profit (loss) carried forward -€28,646
down €28,646 (-668%), from -€4,290 to -€32,936
- Other debts -€14,927
down €14,927 (-76.1%), from €19,626 to €4,699
- Debts after one year -€14,480
down €14,480 (-12.2%), from €118,784 to €104,304
- Accrued charges and deferred income +€8,404
new in 2025: €8,404
- Trade debts +€5,484
up €5,484 (+28.7%), from €19,120 to €24,604
- Gross operating margin -€45,901
down €45,901 (-93.6%), from €49,042 to €3,141
- Taxes -€6,467
down €6,467 (-96.6%), from €6,697 to €230
- Depreciation -€1,585
down €1,585 (-6.6%), from €24,116 to €22,530
- Other operating charges -€1,582
down €1,582 (-65.5%), from €2,417 to €835
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.
Derived cash bridge
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 | €220,788 | €180,688 | -€40,100 | -18.2% |
| Fixed assets | 21/28 | €142,459 | €123,929 | -€18,530 | -13.0% |
| Tangible fixed assets | 22/27 | €142,459 | €123,929 | -€18,530 | -13.0% |
| Land and buildings | 22 | €56,514 | €48,564 | -€7,950 | -14.1% |
| Plant, machinery and equipment | 23 | €1,923 | €3,658 | +€1,735 | +90.2% |
| Furniture and vehicles | 24 | €2,553 | €1,689 | -€865 | -33.9% |
| Other tangible fixed assets | 26 | €81,468 | €70,019 | -€11,450 | -14.1% |
| Current assets | 29/58 | €78,329 | €56,759 | -€21,570 | -27.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €54,982 | €56,166 | +€1,184 | +2.2% |
| Trade receivables | 40 | €54,982 | €56,166 | +€1,184 | +2.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €23,226 | €593 | -€22,633 | -97.4% |
| Deferred charges and accrued income | 490/1 | €122 | €0 | -€122 | -100% |
| Total equity and liabilities | 10/49 | €220,788 | €180,688 | -€40,100 | -18.2% |
| Equity | 10/15 | €37,107 | €8,461 | -€28,646 | -77.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,797 | €22,797 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,077 | €7,077 | = | 0.0% |
| Distributable reserves | 133 | €13,860 | €13,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,290 | -€32,936 | -€28,646 | -668% |
| Amounts payable | 17/49 | €183,681 | €172,227 | -€11,454 | -6.2% |
| Amounts payable after more than one year | 17 | €118,784 | €104,304 | -€14,480 | -12.2% |
| Financial debts | 170/4 | €118,784 | €104,304 | -€14,480 | -12.2% |
| Amounts payable within one year | 42/48 | €64,897 | €59,519 | -€5,378 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €13,696 | €14,480 | +€784 | +5.7% |
| Financial debts | 43 | - | €1,883 | +€1,883 | |
| Credit institutions | 430/8 | - | €1,883 | +€1,883 | |
| Trade debts | 44 | €19,120 | €24,604 | +€5,484 | +28.7% |
| Suppliers | 440/4 | €19,120 | €24,604 | +€5,484 | +28.7% |
| Taxes, remuneration and social security | 45 | €12,455 | €13,854 | +€1,398 | +11.2% |
| Taxes | 450/3 | €12,455 | €13,854 | +€1,398 | +11.2% |
| Other amounts payable | 47/48 | €19,626 | €4,699 | -€14,927 | -76.1% |
| Accrued charges and deferred income | 492/3 | - | €8,404 | +€8,404 | |
| Non-recurring operating income | 76A | - | €10,653 | +€10,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,116 | €22,530 | -€1,585 | -6.6% |
| Other operating charges | 640/8 | €2,417 | €835 | -€1,582 | -65.5% |
| Gross operating margin | 9900 | €49,042 | €3,141 | -€45,901 | -93.6% |
| Operating profit (loss) | 9901 | €22,509 | -€20,225 | -€42,733 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €8,278 | €8,192 | -€86 | -1.0% |
| Recurring financial charges | 65 | €8,278 | €8,192 | -€86 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €14,231 | -€28,417 | -€42,648 | |
| Income taxes | 67/77 | €6,697 | €230 | -€6,467 | -96.6% |
| Profit (loss) for the period | 9904 | €7,534 | -€28,646 | -€36,180 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,534 | -€28,646 | -€36,180 |
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 25 October 2026 via checked.be.