DAEMS INC: 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 INC
Largest movements
- Tangible fixed assets +€59,129
up €59,129 (+61.1%), from €96,755 to €155,883
of which Furniture and vehicles: +€34,554
- Cash +€19,325
up €19,325 (+68.2%), from €28,327 to €47,652
mainly Depreciation (+€40,297) and Other debts (+€38,690)
- Stocks and contracts -€17,546
down €17,546 (-6.2%), from €281,668 to €264,122
- Receivables within one year -€10,879
down €10,879 (-18.0%), from €60,462 to €49,583
of which Other amounts receivable: -€24,163
- Short-term financial debts -€40,000
down €40,000 (-61.5%), from €65,000 to €25,000
- Other debts +€38,690
up €38,690 (+42.8%), from €90,407 to €129,097
- Debts after one year +€21,368
up €21,368 (+61.8%), from €34,563 to €55,931
- Trade debts +€17,193
up €17,193 (+208%), from €8,279 to €25,472
- Tax, wage and social debts +€10,997
up €10,997 (+23.1%), from €47,616 to €58,613
of which Remuneration and social security: +€9,103
- Gross operating margin -€27,235
down €27,235 (-13.6%), from €200,068 to €172,833
- Staff costs -€16,775
down €16,775 (-14.3%), from €117,539 to €100,764
- Depreciation +€11,869
up €11,869 (+41.8%), from €28,428 to €40,297
- Financial charges +€8,483
up €8,483 (+85.2%), from €9,953 to €18,436
- Taxes +€4,953
up €4,953 (+462%), from €1,073 to €6,026
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 | €473,140 | €522,294 | +€49,154 | +10.4% |
| Fixed assets | 21/28 | €100,187 | €158,296 | +€58,109 | +58.0% |
| Intangible fixed assets | 21 | €3,433 | €2,413 | -€1,020 | -29.7% |
| Tangible fixed assets | 22/27 | €96,755 | €155,883 | +€59,129 | +61.1% |
| Land and buildings | 22 | €422 | €0 | -€422 | -100% |
| Plant, machinery and equipment | 23 | €4,551 | €10,174 | +€5,623 | +124% |
| Furniture and vehicles | 24 | €63,009 | €97,563 | +€34,554 | +54.8% |
| Leasing and similar rights | 25 | €26,225 | €46,093 | +€19,868 | +75.8% |
| Other tangible fixed assets | 26 | €2,547 | €2,053 | -€494 | -19.4% |
| Current assets | 29/58 | €372,953 | €363,998 | -€8,955 | -2.4% |
| Stocks and contracts in progress | 3 | €281,668 | €264,122 | -€17,546 | -6.2% |
| Stocks | 30/36 | €281,668 | €264,122 | -€17,546 | -6.2% |
| Amounts receivable within one year | 40/41 | €60,462 | €49,583 | -€10,879 | -18.0% |
| Trade receivables | 40 | €25,470 | €38,755 | +€13,285 | +52.2% |
| Other amounts receivable | 41 | €34,991 | €10,828 | -€24,163 | -69.1% |
| Cash at bank and in hand | 54/58 | €28,327 | €47,652 | +€19,325 | +68.2% |
| Deferred charges and accrued income | 490/1 | €2,497 | €2,641 | +€144 | +5.8% |
| Total equity and liabilities | 10/49 | €473,140 | €522,294 | +€49,154 | +10.4% |
| Equity | 10/15 | €170,600 | €173,824 | +€3,224 | +1.9% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €198,781 | €198,781 | = | 0.0% |
| Distributable reserves | 133 | €198,781 | €198,781 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,430 | -€25,207 | +€3,224 | +11.3% |
| Amounts payable | 17/49 | €302,540 | €348,470 | +€45,930 | +15.2% |
| Amounts payable after more than one year | 17 | €34,563 | €55,931 | +€21,368 | +61.8% |
| Financial debts | 170/4 | €34,563 | €55,931 | +€21,368 | +61.8% |
| Amounts payable within one year | 42/48 | €267,977 | €292,539 | +€24,562 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €23,202 | €25,213 | +€2,011 | +8.7% |
| Financial debts | 43 | €65,000 | €25,000 | -€40,000 | -61.5% |
| Credit institutions | 430/8 | €65,000 | €25,000 | -€40,000 | -61.5% |
| Trade debts | 44 | €8,279 | €25,472 | +€17,193 | +208% |
| Suppliers | 440/4 | €8,279 | €25,472 | +€17,193 | +208% |
| Advances received on contracts in progress | 46 | €33,474 | €29,145 | -€4,329 | -12.9% |
| Taxes, remuneration and social security | 45 | €47,616 | €58,613 | +€10,997 | +23.1% |
| Taxes | 450/3 | €36,562 | €38,456 | +€1,894 | +5.2% |
| Remuneration and social security | 454/9 | €11,054 | €20,157 | +€9,103 | +82.4% |
| Other amounts payable | 47/48 | €90,407 | €129,097 | +€38,690 | +42.8% |
| Non-recurring operating income | 76A | €81,482 | €17,577 | -€63,905 | -78.4% |
| Remuneration, social security and pensions | 62 | €117,539 | €100,764 | -€16,775 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,428 | €40,297 | +€11,869 | +41.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €72 | +€72 | |
| Other operating charges | 640/8 | €2,054 | €3,331 | +€1,277 | +62.2% |
| Non-recurring operating charges | 66A | €1,819 | €747 | -€1,072 | -58.9% |
| Gross operating margin | 9900 | €200,068 | €172,833 | -€27,235 | -13.6% |
| Operating profit (loss) | 9901 | €50,228 | €27,622 | -€22,606 | -45.0% |
| Financial income | 75/76B | €0 | €64 | +€64 | +643,100% |
| Recurring financial income | 75 | €0 | €64 | +€64 | +643,100% |
| Financial charges | 65/66B | €9,953 | €18,436 | +€8,483 | +85.2% |
| Recurring financial charges | 65 | €9,953 | €18,436 | +€8,483 | +85.2% |
| Profit (loss) for the period before taxes | 9903 | €40,275 | €9,250 | -€31,025 | -77.0% |
| Income taxes | 67/77 | €1,073 | €6,026 | +€4,953 | +462% |
| Profit (loss) for the period | 9904 | €39,202 | €3,224 | -€35,978 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,202 | €3,224 | -€35,978 | -91.8% |
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 15 October 2026 via checked.be.