DAI: 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.
DAI
Largest movements
- Tangible fixed assets +€11,772
up €11,772 (+39,238,667%), from €0 to €11,772
of which Plant, machinery and equipment: +€6,475
- Cash +€6,692
up €6,692 (+582%), from €1,149 to €7,840
mainly Other debts (+€84,489) and Net result for the year (+€23,540)
- Receivables within one year -€5,963
down €5,963 (-34.7%), from €17,181 to €11,218
of which Trade receivables: -€3,421
- Financial fixed assets +€2,700
up €2,700 (+5,400%), from €50 to €2,750
- Current portion of long-term debt -€113,923
down €113,923 (-78.5%), from €145,212 to €31,288
- Other debts +€84,489
up €84,489 (+183%), from €46,071 to €130,560
- Profit (loss) carried forward +€23,540
up €23,540 (+22.5%), from -€104,770 to -€81,230
- Debts after one year +€19,119
up €19,119 (+148%), from €12,916 to €32,035
- Tax, wage and social debts +€2,822
new in 2025: €2,822
- Staff costs -€13,188
down €13,188 (-88.4%), from €14,925 to €1,738
- Gross operating margin +€7,087
up €7,087 (+29.1%), from €24,372 to €31,459
- Purchases and services -€6,890
down €6,890 (-2.3%), from €305,904 to €299,015
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 | €120,330 | €136,555 | +€16,226 | +13.5% |
| Fixed assets | 21/28 | €50 | €14,522 | +€14,472 | +28,926% |
| Tangible fixed assets | 22/27 | €0 | €11,772 | +€11,772 | +39,238,667% |
| Plant, machinery and equipment | 23 | €0 | €6,475 | +€6,475 | +21,584,267% |
| Furniture and vehicles | 24 | - | €5,296 | +€5,296 | |
| Financial fixed assets | 28 | €50 | €2,750 | +€2,700 | +5,400% |
| Current assets | 29/58 | €120,279 | €122,033 | +€1,754 | +1.5% |
| Stocks and contracts in progress | 3 | €101,950 | €102,975 | +€1,026 | +1.0% |
| Stocks | 30/36 | €101,950 | €102,975 | +€1,026 | +1.0% |
| Amounts receivable within one year | 40/41 | €17,181 | €11,218 | -€5,963 | -34.7% |
| Trade receivables | 40 | €14,422 | €11,001 | -€3,421 | -23.7% |
| Other amounts receivable | 41 | €2,759 | €217 | -€2,542 | -92.1% |
| Cash at bank and in hand | 54/58 | €1,149 | €7,840 | +€6,692 | +582% |
| Total equity and liabilities | 10/49 | €120,330 | €136,555 | +€16,226 | +13.5% |
| Equity | 10/15 | -€83,870 | -€60,330 | +€23,540 | +28.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,770 | -€81,230 | +€23,540 | +22.5% |
| Amounts payable | 17/49 | €204,200 | €196,885 | -€7,315 | -3.6% |
| Amounts payable after more than one year | 17 | €12,916 | €32,035 | +€19,119 | +148% |
| Financial debts | 170/4 | €12,916 | €32,035 | +€19,119 | +148% |
| Amounts payable within one year | 42/48 | €191,283 | €164,850 | -€26,434 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €145,212 | €31,288 | -€113,923 | -78.5% |
| Trade debts | 44 | - | €179 | +€179 | |
| Suppliers | 440/4 | - | €179 | +€179 | |
| Taxes, remuneration and social security | 45 | - | €2,822 | +€2,822 | |
| Taxes | 450/3 | - | €2,822 | +€2,822 | |
| Other amounts payable | 47/48 | €46,071 | €130,560 | +€84,489 | +183% |
| Turnover | 70 | €326,753 | €327,004 | +€251 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €305,904 | €299,015 | -€6,890 | -2.3% |
| Remuneration, social security and pensions | 62 | €14,925 | €1,738 | -€13,188 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €786 | €847 | +€61 | +7.8% |
| Other operating charges | 640/8 | €3,238 | €2,074 | -€1,163 | -35.9% |
| Gross operating margin | 9900 | €24,372 | €31,459 | +€7,087 | +29.1% |
| Operating profit (loss) | 9901 | €5,423 | €26,799 | +€21,376 | +394% |
| Financial charges | 65/66B | €1,299 | €3,196 | +€1,897 | +146% |
| Recurring financial charges | 65 | €1,299 | €3,196 | +€1,897 | +146% |
| Profit (loss) for the period before taxes | 9903 | €4,124 | €23,604 | +€19,480 | +472% |
| Income taxes | 67/77 | €596 | €63 | -€533 | -89.4% |
| Profit (loss) for the period | 9904 | €3,528 | €23,540 | +€20,012 | +567% |
| Profit (loss) for the period to be appropriated | 9905 | €3,528 | €23,540 | +€20,012 | +567% |
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 18 October 2026 via checked.be.