DAEMS RUDY: 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 RUDY
Largest movements
- Stocks and contracts +€10,972
up €10,972 (+57.7%), from €19,000 to €29,972
- Receivables within one year -€1,930
down €1,930 (-70.7%), from €2,728 to €798
- Cash -€1,663
down €1,663 (-12.5%), from €13,265 to €11,602
mainly Stocks and contracts (-€10,972) and Trade debts (-€469)
- Tangible fixed assets -€1,091
down €1,091 (-44.4%), from €2,460 to €1,369
of which Furniture and vehicles: -€761
- Tax, wage and social debts +€4,732
new in 2025: €4,732
- Profit (loss) carried forward +€2,386
up €2,386 (+28.3%), from €8,422 to €10,808
- Trade debts -€469
down €469 (-67.9%), from €690 to €221
- Gross operating margin -€746
down €746 (-13.8%), from €5,419 to €4,673
- Other operating charges -€132
down €132 (-14.2%), from €932 to €800
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 | €37,589 | €43,877 | +€6,288 | +16.7% |
| Fixed assets | 21/28 | €2,595 | €1,504 | -€1,091 | -42.0% |
| Tangible fixed assets | 22/27 | €2,460 | €1,369 | -€1,091 | -44.4% |
| Plant, machinery and equipment | 23 | €689 | €358 | -€331 | -48.0% |
| Furniture and vehicles | 24 | €1,772 | €1,011 | -€761 | -42.9% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €34,994 | €42,373 | +€7,379 | +21.1% |
| Stocks and contracts in progress | 3 | €19,000 | €29,972 | +€10,972 | +57.7% |
| Stocks | 30/36 | €19,000 | €29,972 | +€10,972 | +57.7% |
| Amounts receivable within one year | 40/41 | €2,728 | €798 | -€1,930 | -70.7% |
| Other amounts receivable | 41 | €2,728 | €798 | -€1,930 | -70.7% |
| Cash at bank and in hand | 54/58 | €13,265 | €11,602 | -€1,663 | -12.5% |
| Total equity and liabilities | 10/49 | €37,589 | €43,877 | +€6,288 | +16.7% |
| Equity | 10/15 | €24,481 | €26,867 | +€2,386 | +9.7% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,422 | €10,808 | +€2,386 | +28.3% |
| Amounts payable | 17/49 | €13,108 | €17,010 | +€3,902 | +29.8% |
| Amounts payable within one year | 42/48 | €13,108 | €17,010 | +€3,902 | +29.8% |
| Trade debts | 44 | €690 | €221 | -€469 | -67.9% |
| Suppliers | 440/4 | €690 | €221 | -€469 | -67.9% |
| Taxes, remuneration and social security | 45 | - | €4,732 | +€4,732 | |
| Taxes | 450/3 | - | €4,732 | +€4,732 | |
| Other amounts payable | 47/48 | €12,418 | €12,056 | -€362 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,091 | €1,091 | = | 0.0% |
| Other operating charges | 640/8 | €932 | €800 | -€132 | -14.2% |
| Gross operating margin | 9900 | €5,419 | €4,673 | -€746 | -13.8% |
| Operating profit (loss) | 9901 | €3,395 | €2,782 | -€613 | -18.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,900% |
| Financial charges | 65/66B | €396 | €397 | +€1 | +0.1% |
| Recurring financial charges | 65 | €396 | €397 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €2,999 | €2,386 | -€614 | -20.5% |
| Profit (loss) for the period | 9904 | €2,999 | €2,386 | -€614 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,999 | €2,386 | -€614 | -20.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.