Daems Giovanni Holding: 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 Giovanni Holding
Largest movements
- Financial fixed assets +€754,210
up €754,210 (+4.3%), from €17.6m to €18.3m
- Contributions +€540,956
up €540,956 (+3.0%), from €18.2m to €18.7m
- Gross operating margin -€64,656
down €64,656 (-28.9%), from €223,631 to €158,975
- Financial charges +€50,359
up €50,359 (+653%), from €7,706 to €58,066
of which Non-recurring financial charges: +€57,066
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 | €17,680,672 | €18,391,487 | +€710,815 | +4.0% |
| Fixed assets | 21/28 | €17,569,995 | €18,324,204 | +€754,210 | +4.3% |
| Financial fixed assets | 28 | €17,569,995 | €18,324,204 | +€754,210 | +4.3% |
| Current assets | 29/58 | €110,678 | €67,283 | -€43,395 | -39.2% |
| Amounts receivable within one year | 40/41 | €72,600 | €766 | -€71,834 | -98.9% |
| Trade receivables | 40 | €72,600 | - | -€72,600 | |
| Other amounts receivable | 41 | - | €766 | +€766 | |
| Cash at bank and in hand | 54/58 | €28,682 | €57,117 | +€28,434 | +99.1% |
| Deferred charges and accrued income | 490/1 | €9,396 | €9,401 | +€5 | +0.1% |
| Total equity and liabilities | 10/49 | €17,680,672 | €18,391,487 | +€710,815 | +4.0% |
| Equity | 10/15 | €17,611,662 | €18,253,301 | +€641,639 | +3.6% |
| Contributions | 10/11 | €18,166,656 | €18,707,612 | +€540,956 | +3.0% |
| Profit (loss) carried forward | 14 | -€554,994 | -€454,311 | +€100,683 | +18.1% |
| Amounts payable | 17/49 | €69,010 | €138,186 | +€69,176 | +100% |
| Amounts payable within one year | 42/48 | €69,010 | €138,186 | +€69,176 | +100% |
| Trade debts | 44 | €9,415 | €125,686 | +€116,271 | +1,235% |
| Suppliers | 440/4 | €9,415 | €125,686 | +€116,271 | +1,235% |
| Taxes, remuneration and social security | 45 | €59,595 | €12,500 | -€47,095 | -79.0% |
| Taxes | 450/3 | €59,595 | €12,500 | -€47,095 | -79.0% |
| Other operating charges | 640/8 | €505 | €1,118 | +€613 | +121% |
| Gross operating margin | 9900 | €223,631 | €158,975 | -€64,656 | -28.9% |
| Operating profit (loss) | 9901 | €223,125 | €157,856 | -€65,269 | -29.3% |
| Financial income | 75/76B | - | €892 | +€892 | |
| Recurring financial income | 75 | - | €892 | +€892 | |
| Financial charges | 65/66B | €7,706 | €58,066 | +€50,359 | +653% |
| Recurring financial charges | 65 | €7,706 | €1,000 | -€6,707 | -87.0% |
| Non-recurring financial charges | 66B | - | €57,066 | +€57,066 | |
| Profit (loss) for the period before taxes | 9903 | €215,419 | €100,683 | -€114,736 | -53.3% |
| Profit (loss) for the period | 9904 | €215,419 | €100,683 | -€114,736 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €215,419 | €100,683 | -€114,736 | -53.3% |
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 26 October 2026 via checked.be.