Daerden: 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.
Daerden
Largest movements
- Current investments +€988,781
up €988,781 (+8,439%), from €11,717 to €1.0m
- Tangible fixed assets +€452,252
up €452,252 (+75.0%), from €602,636 to €1.1m
of which Land and buildings: +€500,044
- Stocks and contracts -€403,523
down €403,523 (-100%), from €403,523 to €0
- Cash +€277,366
up €277,366 (+133%), from €208,345 to €485,710
mainly Net result for the year (+€2.4m) and Stocks and contracts (+€403,523)
- Receivables within one year +€85,029
up €85,029 (+29.3%), from €289,987 to €375,016
of which Other amounts receivable: +€70,467
- Profit (loss) carried forward +€2.4m
up €2.4m (+904%), from €260,913 to €2.6m
- Trade debts -€815,314
down €815,314 (-97.8%), from €833,789 to €18,476
- Tax, wage and social debts -€145,959
down €145,959 (-99.0%), from €147,380 to €1,421
of which Remuneration and social security: -€131,563
- Gross operating margin +€2.4m
up €2.4m (+285%), from €840,476 to €3.2m
- Taxes +€634,419
up €634,419 (+227,439%), from €279 to €634,698
- Staff costs -€533,895
down €533,895 (-71.0%), from €752,142 to €218,247
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,518,434 | €2,917,204 | +€1.4m | +92.1% |
| Fixed assets | 21/28 | €602,636 | €1,054,887 | +€452,252 | +75.0% |
| Tangible fixed assets | 22/27 | €602,636 | €1,054,887 | +€452,252 | +75.0% |
| Land and buildings | 22 | €554,704 | €1,054,748 | +€500,044 | +90.1% |
| Plant, machinery and equipment | 23 | €44,392 | €0 | -€44,392 | -100% |
| Furniture and vehicles | 24 | €3,540 | €140 | -€3,400 | -96.0% |
| Current assets | 29/58 | €915,798 | €1,862,316 | +€946,518 | +103% |
| Stocks and contracts in progress | 3 | €403,523 | €0 | -€403,523 | -100% |
| Stocks | 30/36 | €403,523 | €0 | -€403,523 | -100% |
| Amounts receivable within one year | 40/41 | €289,987 | €375,016 | +€85,029 | +29.3% |
| Trade receivables | 40 | €28,438 | €43,000 | +€14,562 | +51.2% |
| Other amounts receivable | 41 | €261,549 | €332,016 | +€70,467 | +26.9% |
| Current investments | 50/53 | €11,717 | €1,000,498 | +€988,781 | +8,439% |
| Cash at bank and in hand | 54/58 | €208,345 | €485,710 | +€277,366 | +133% |
| Deferred charges and accrued income | 490/1 | €2,226 | €1,092 | -€1,134 | -51.0% |
| Total equity and liabilities | 10/49 | €1,518,434 | €2,917,204 | +€1.4m | +92.1% |
| Equity | 10/15 | €537,264 | €2,896,979 | +€2.4m | +439% |
| Contributions | 10/11 | €249,200 | €249,200 | = | 0.0% |
| Capital | 10 | €249,200 | €249,200 | = | 0.0% |
| Issued capital | 100 | €249,200 | €249,200 | = | 0.0% |
| Reserves | 13 | €27,151 | €27,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,151 | €27,151 | = | 0.0% |
| Legal reserve | 130 | €24,920 | €24,920 | = | 0.0% |
| Other | 1319 | €2,231 | €2,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,913 | €2,620,628 | +€2.4m | +904% |
| Amounts payable | 17/49 | €981,170 | €20,224 | -€960,946 | -97.9% |
| Amounts payable within one year | 42/48 | €981,170 | €20,224 | -€960,946 | -97.9% |
| Trade debts | 44 | €833,789 | €18,476 | -€815,314 | -97.8% |
| Suppliers | 440/4 | €833,789 | €18,476 | -€815,314 | -97.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €147,380 | €1,421 | -€145,959 | -99.0% |
| Taxes | 450/3 | €15,817 | €1,421 | -€14,396 | -91.0% |
| Remuneration and social security | 454/9 | €131,563 | €0 | -€131,563 | -100% |
| Other amounts payable | 47/48 | - | €327 | +€327 | |
| Remuneration, social security and pensions | 62 | €752,142 | €218,247 | -€533,895 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,784 | €18,556 | -€15,228 | -45.1% |
| Other operating charges | 640/8 | €23,459 | €26,365 | +€2,906 | +12.4% |
| Gross operating margin | 9900 | €840,476 | €3,237,068 | +€2.4m | +285% |
| Operating profit (loss) | 9901 | €31,092 | €2,973,901 | +€2.9m | +9,465% |
| Financial income | 75/76B | €11,481 | €30,469 | +€18,988 | +165% |
| Recurring financial income | 75 | €11,481 | €30,469 | +€18,988 | +165% |
| Financial charges | 65/66B | €22,274 | €9,956 | -€12,317 | -55.3% |
| Recurring financial charges | 65 | €22,274 | €9,956 | -€12,317 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €20,300 | €2,994,414 | +€3.0m | +14,651% |
| Income taxes | 67/77 | €279 | €634,698 | +€634,419 | +227,439% |
| Profit (loss) for the period | 9904 | €20,021 | €2,359,715 | +€2.3m | +11,686% |
| Profit (loss) for the period to be appropriated | 9905 | €20,021 | €2,359,715 | +€2.3m | +11,686% |
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.