DAIK AIR CONDITIONING: 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.
DAIK AIR CONDITIONING
Largest movements
- Cash +€41,035
up €41,035 (+290%), from €14,126 to €55,160
mainly Other debts (+€33,237) and Receivables within one year (+€22,758)
- Receivables within one year -€22,758
down €22,758 (-25.7%), from €88,665 to €65,907
of which Trade receivables: -€30,812
- Stocks and contracts +€5,000
up €5,000 (+25.0%), from €20,000 to €25,000
- Other debts +€33,237
up €33,237 (+925%), from €3,592 to €36,830
- Tax, wage and social debts -€10,942
down €10,942 (-40.0%), from €27,327 to €16,385
of which Taxes: -€16,118
- Trade debts +€8,661
up €8,661 (+23.4%), from €36,948 to €45,609
- Debts after one year -€7,967
down €7,967 (-12.8%), from €62,328 to €54,362
- Gross operating margin +€92,052
up €92,052 (+451%), from €20,412 to €112,464
- Staff costs +€30,752
up €30,752 (+167%), from €18,461 to €49,212
- Financial charges -€13,544
down €13,544 (-23.5%), from €57,533 to €43,989
- Other operating charges -€2,520
down €2,520 (-38.7%), from €6,514 to €3,994
- Taxes +€2,104
up €2,104 (+156%), from €1,353 to €3,457
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 | €201,067 | €226,059 | +€24,992 | +12.4% |
| Fixed assets | 21/28 | €77,777 | €78,637 | +€860 | +1.1% |
| Tangible fixed assets | 22/27 | €77,777 | €78,637 | +€860 | +1.1% |
| Land and buildings | 22 | €62,684 | €59,485 | -€3,199 | -5.1% |
| Plant, machinery and equipment | 23 | €4,475 | €2,841 | -€1,634 | -36.5% |
| Furniture and vehicles | 24 | €5,128 | €11,284 | +€6,155 | +120% |
| Other tangible fixed assets | 26 | €5,490 | €5,027 | -€463 | -8.4% |
| Current assets | 29/58 | €123,289 | €147,422 | +€24,133 | +19.6% |
| Stocks and contracts in progress | 3 | €20,000 | €25,000 | +€5,000 | +25.0% |
| Stocks | 30/36 | €20,000 | €25,000 | +€5,000 | +25.0% |
| Amounts receivable within one year | 40/41 | €88,665 | €65,907 | -€22,758 | -25.7% |
| Trade receivables | 40 | €86,888 | €56,076 | -€30,812 | -35.5% |
| Other amounts receivable | 41 | €1,777 | €9,830 | +€8,054 | +453% |
| Cash at bank and in hand | 54/58 | €14,126 | €55,160 | +€41,035 | +290% |
| Deferred charges and accrued income | 490/1 | €499 | €1,355 | +€856 | +171% |
| Total equity and liabilities | 10/49 | €201,067 | €226,059 | +€24,992 | +12.4% |
| Equity | 10/15 | €62,453 | €64,251 | +€1,798 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,633 | €57,431 | +€1,798 | +3.2% |
| Amounts payable | 17/49 | €138,613 | €161,808 | +€23,194 | +16.7% |
| Amounts payable after more than one year | 17 | €62,328 | €54,362 | -€7,967 | -12.8% |
| Financial debts | 170/4 | €62,328 | €54,362 | -€7,967 | -12.8% |
| Amounts payable within one year | 42/48 | €76,285 | €107,446 | +€31,161 | +40.8% |
| Financial debts | 43 | €8,418 | €8,622 | +€204 | +2.4% |
| Credit institutions | 430/8 | €8,418 | €8,622 | +€204 | +2.4% |
| Trade debts | 44 | €36,948 | €45,609 | +€8,661 | +23.4% |
| Suppliers | 440/4 | €36,948 | €45,609 | +€8,661 | +23.4% |
| Taxes, remuneration and social security | 45 | €27,327 | €16,385 | -€10,942 | -40.0% |
| Taxes | 450/3 | €24,326 | €8,208 | -€16,118 | -66.3% |
| Remuneration and social security | 454/9 | €3,001 | €8,177 | +€5,176 | +172% |
| Other amounts payable | 47/48 | €3,592 | €36,830 | +€33,237 | +925% |
| Non-recurring operating income | 76A | €1,270 | €0 | -€1,270 | -100% |
| Remuneration, social security and pensions | 62 | €18,461 | €49,212 | +€30,752 | +167% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,506 | €10,344 | +€839 | +8.8% |
| Other operating charges | 640/8 | €6,514 | €3,994 | -€2,520 | -38.7% |
| Gross operating margin | 9900 | €20,412 | €112,464 | +€92,052 | +451% |
| Operating profit (loss) | 9901 | -€14,068 | €48,913 | +€62,981 | |
| Financial income | 75/76B | €114 | €332 | +€217 | +191% |
| Recurring financial income | 75 | €114 | €332 | +€217 | +191% |
| Financial charges | 65/66B | €57,533 | €43,989 | -€13,544 | -23.5% |
| Recurring financial charges | 65 | €57,533 | €43,989 | -€13,544 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€71,487 | €5,255 | +€76,742 | |
| Income taxes | 67/77 | €1,353 | €3,457 | +€2,104 | +156% |
| Profit (loss) for the period | 9904 | -€72,840 | €1,798 | +€74,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,840 | €1,798 | +€74,638 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.