DAIMAR: 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.
DAIMAR
Largest movements
- Receivables within one year +€67,590
up €67,590 (+37.5%), from €180,213 to €247,803
of which Other amounts receivable: +€71,000
- Intangible fixed assets -€24,731
down €24,731 (-16.7%), from €148,446 to €123,715
- Tangible fixed assets -€22,642
down €22,642 (-26.4%), from €85,772 to €63,129
- Cash +€13,579
up €13,579 (+22.5%), from €60,331 to €73,911
mainly Trade debts (+€87,809) and Depreciation (+€47,373)
- Trade debts +€87,809
up €87,809 (+88.4%), from €99,347 to €187,155
- Debts after one year -€65,811
down €65,811 (-54.2%), from €121,511 to €55,700
- Profit (loss) carried forward +€20,721
up €20,721 (+17.7%), from €116,971 to €137,693
- Other debts -€7,124
down €7,124 (-35.2%), from €20,242 to €13,118
- Gross operating margin +€31,542
up €31,542 (+17.2%), from €183,562 to €215,104
- Staff costs +€27,075
up €27,075 (+31.4%), from €86,223 to €113,298
- Other operating charges +€5,852
up €5,852 (+145.7%), from €4,017 to €9,868
- Taxes -€2,171
down €2,171 (-19.4%), from €11,174 to €9,003
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 | €497,992 | €529,579 | +€31,587 | +6.3% |
| Fixed assets | 21/28 | €234,217 | €186,844 | -€47,373 | -20.2% |
| Intangible fixed assets | 21 | €148,446 | €123,715 | -€24,731 | -16.7% |
| Tangible fixed assets | 22/27 | €85,772 | €63,129 | -€22,642 | -26.4% |
| Plant, machinery and equipment | 23 | €16,554 | €11,910 | -€4,644 | -28.1% |
| Furniture and vehicles | 24 | €14,118 | €10,225 | -€3,893 | -27.6% |
| Leasing and similar rights | 25 | €37,844 | €27,843 | -€10,000 | -26.4% |
| Other tangible fixed assets | 26 | €17,256 | €13,152 | -€4,104 | -23.8% |
| Current assets | 29/58 | €263,774 | €342,735 | +€78,960 | +29.9% |
| Stocks and contracts in progress | 3 | €5,148 | €2,955 | -€2,193 | -42.6% |
| Stocks | 30/36 | €5,148 | €2,955 | -€2,193 | -42.6% |
| Amounts receivable within one year | 40/41 | €180,213 | €247,803 | +€67,590 | +37.5% |
| Trade receivables | 40 | €3,796 | €386 | -€3,410 | -89.8% |
| Other amounts receivable | 41 | €176,417 | €247,417 | +€71,000 | +40.2% |
| Cash at bank and in hand | 54/58 | €60,331 | €73,911 | +€13,579 | +22.5% |
| Deferred charges and accrued income | 490/1 | €18,082 | €18,066 | -€17 | -0.1% |
| Total equity and liabilities | 10/49 | €497,992 | €529,579 | +€31,587 | +6.3% |
| Equity | 10/15 | €137,431 | €158,153 | +€20,721 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,971 | €137,693 | +€20,721 | +17.7% |
| Amounts payable | 17/49 | €360,560 | €371,426 | +€10,866 | +3.0% |
| Amounts payable after more than one year | 17 | €121,511 | €55,700 | -€65,811 | -54.2% |
| Financial debts | 170/4 | €121,511 | €55,700 | -€65,811 | -54.2% |
| Amounts payable within one year | 42/48 | €236,570 | €315,703 | +€79,133 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €89,558 | €91,544 | +€1,986 | +2.2% |
| Financial debts | 43 | €9,136 | €8,401 | -€735 | -8.0% |
| Credit institutions | 430/8 | €136 | €44 | -€92 | -68.0% |
| Other loans | 439 | €9,000 | €8,357 | -€643 | -7.1% |
| Trade debts | 44 | €99,347 | €187,155 | +€87,809 | +88.4% |
| Suppliers | 440/4 | €99,347 | €187,155 | +€87,809 | +88.4% |
| Taxes, remuneration and social security | 45 | €18,287 | €15,485 | -€2,802 | -15.3% |
| Taxes | 450/3 | €6,360 | €1,829 | -€4,532 | -71.2% |
| Remuneration and social security | 454/9 | €11,927 | €13,657 | +€1,730 | +14.5% |
| Other amounts payable | 47/48 | €20,242 | €13,118 | -€7,124 | -35.2% |
| Accrued charges and deferred income | 492/3 | €2,479 | €23 | -€2,456 | -99.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €86,223 | €113,298 | +€27,075 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,972 | €47,373 | +€402 | +0.9% |
| Other operating charges | 640/8 | €4,017 | €9,868 | +€5,852 | +145.7% |
| Gross operating margin | 9900 | €183,562 | €215,104 | +€31,542 | +17.2% |
| Operating profit (loss) | 9901 | €46,351 | €44,565 | -€1,786 | -3.9% |
| Financial income | 75/76B | €0 | €417 | +€417 | +1389366.7% |
| Recurring financial income | 75 | €0 | €417 | +€417 | +1389366.7% |
| Financial charges | 65/66B | €13,663 | €15,257 | +€1,594 | +11.7% |
| Recurring financial charges | 65 | €13,663 | €15,257 | +€1,594 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €32,689 | €29,725 | -€2,964 | -9.1% |
| Income taxes | 67/77 | €11,174 | €9,003 | -€2,171 | -19.4% |
| Profit (loss) for the period | 9904 | €21,514 | €20,721 | -€793 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,514 | €20,721 | -€793 | -3.7% |
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 29 September 2026 via checked.be.