DAIKO: what changed
Two fiscal 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.
DAIKO
Largest movements
- Tangible fixed assets -€12,426
down €12,426 (-25.8%), from €48,144 to €35,717
of which Land and buildings: -€11,960
- Cash +€7,053
up €7,053 (+18.8%), from €37,453 to €44,506
mainly Depreciation (+€12,426) and Net result for the year (+€9,344)
- Trade debts -€3,756
down €3,756 (-70.9%), from €5,294 to €1,538
- Tax, wage and social debts -€3,650
down €3,650 (-100.0%), from €3,650 to €0
- Gross operating margin +€18,855
up €18,855 (+20.3%), from €93,110 to €111,965
- Depreciation -€3,711
down €3,711 (-23.0%), from €16,137 to €12,426
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.
Cash bridge derived
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 | €279,679 | €272,501 | -€7,178 | -2.6% |
| Fixed assets | 21/28 | €48,144 | €35,717 | -€12,426 | -25.8% |
| Tangible fixed assets | 22/27 | €48,144 | €35,717 | -€12,426 | -25.8% |
| Land and buildings | 22 | €47,128 | €35,168 | -€11,960 | -25.4% |
| Plant, machinery and equipment | 23 | €1,015 | €549 | -€466 | -45.9% |
| Current assets | 29/58 | €231,535 | €236,784 | +€5,248 | +2.3% |
| Amounts receivable within one year | 40/41 | €192,917 | €191,077 | -€1,840 | -1.0% |
| Trade receivables | 40 | €222 | €87 | -€135 | -60.9% |
| Other amounts receivable | 41 | €192,695 | €190,990 | -€1,705 | -0.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €37,453 | €44,506 | +€7,053 | +18.8% |
| Deferred charges and accrued income | 490/1 | €1,165 | €1,201 | +€36 | +3.1% |
| Total equity and liabilities | 10/49 | €279,679 | €272,501 | -€7,178 | -2.6% |
| Equity | 10/15 | €270,735 | €270,963 | +€228 | +0.1% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €258,135 | €258,363 | +€228 | +0.1% |
| Distributable reserves | 133 | €258,135 | €258,363 | +€228 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,944 | €1,538 | -€7,406 | -82.8% |
| Amounts payable within one year | 42/48 | €8,944 | €1,538 | -€7,406 | -82.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,294 | €1,538 | -€3,756 | -70.9% |
| Suppliers | 440/4 | €5,294 | €1,538 | -€3,756 | -70.9% |
| Taxes, remuneration and social security | 45 | €3,650 | €0 | -€3,650 | -100.0% |
| Taxes | 450/3 | €3,650 | €0 | -€3,650 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,137 | €12,426 | -€3,711 | -23.0% |
| Other operating charges | 640/8 | €1,331 | €1,353 | +€22 | +1.7% |
| Non-recurring operating charges | 66A | - | €67,000 | +€67,000 | |
| Gross operating margin | 9900 | €93,110 | €111,965 | +€18,855 | +20.3% |
| Operating profit (loss) | 9901 | €75,642 | €31,186 | -€44,456 | -58.8% |
| Financial income | 75/76B | €947 | €122 | -€825 | -87.1% |
| Recurring financial income | 75 | €947 | €122 | -€825 | -87.1% |
| Financial charges | 65/66B | €414 | €378 | -€36 | -8.7% |
| Recurring financial charges | 65 | €414 | €378 | -€36 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €76,176 | €30,931 | -€45,245 | -59.4% |
| Income taxes | 67/77 | €21,777 | €21,587 | -€190 | -0.9% |
| Profit (loss) for the period | 9904 | €54,399 | €9,344 | -€45,055 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,399 | €9,344 | -€45,055 | -82.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.