DAIMIRAK: 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.
DAIMIRAK
Largest movements
- Stocks and contracts +€70,856
up €70,856 (+108%), from €65,730 to €136,586
- Deferred charges and accrued income -€43,803
down €43,803 (-97.4%), from €44,985 to €1,182
- Intangible fixed assets -€5,500
down €5,500 (-16.0%), from €34,392 to €28,892
- Trade debts +€11,342
up €11,342 (+17.8%), from €63,885 to €75,226
- Profit (loss) carried forward +€11,038
up €11,038 (+7.4%), from €149,990 to €161,028
- Gross operating margin -€42,965
down €42,965 (-51.3%), from €83,806 to €40,841
- Staff costs -€36,023
down €36,023 (-60.9%), from €59,193 to €23,170
- Taxes -€4,000
no longer reported in 2024 (was €4,000)
- Depreciation -€2,442
down €2,442 (-29.1%), from €8,396 to €5,953
- Financial charges -€1,226
down €1,226 (-62.0%), from €1,978 to €752
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,498 | €258,552 | +€23,053 | +9.8% |
| Fixed assets | 21/28 | €35,793 | €29,840 | -€5,953 | -16.6% |
| Intangible fixed assets | 21 | €34,392 | €28,892 | -€5,500 | -16.0% |
| Tangible fixed assets | 22/27 | €1,401 | €948 | -€453 | -32.3% |
| Furniture and vehicles | 24 | €1,401 | €948 | -€453 | -32.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €199,706 | €228,712 | +€29,007 | +14.5% |
| Stocks and contracts in progress | 3 | €65,730 | €136,586 | +€70,856 | +108% |
| Stocks | 30/36 | €65,730 | €136,586 | +€70,856 | +108% |
| Amounts receivable within one year | 40/41 | €69,707 | €70,443 | +€736 | +1.1% |
| Other amounts receivable | 41 | €69,707 | €70,443 | +€736 | +1.1% |
| Cash at bank and in hand | 54/58 | €19,283 | €20,501 | +€1,218 | +6.3% |
| Deferred charges and accrued income | 490/1 | €44,985 | €1,182 | -€43,803 | -97.4% |
| Total equity and liabilities | 10/49 | €235,498 | €258,552 | +€23,053 | +9.8% |
| Equity | 10/15 | €168,594 | €179,632 | +€11,038 | +6.5% |
| Contributions | 10/11 | €18,604 | €18,604 | = | 0.0% |
| Capital | 10 | €18,604 | €18,604 | = | 0.0% |
| Issued capital | 100 | €18,604 | €18,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,990 | €161,028 | +€11,038 | +7.4% |
| Amounts payable | 17/49 | €66,904 | €78,920 | +€12,016 | +18.0% |
| Amounts payable after more than one year | 17 | €754 | €754 | = | 0.0% |
| Financial debts | 170/4 | €754 | €754 | = | 0.0% |
| Amounts payable within one year | 42/48 | €66,150 | €78,166 | +€12,016 | +18.2% |
| Trade debts | 44 | €63,885 | €75,226 | +€11,342 | +17.8% |
| Suppliers | 440/4 | €63,885 | €75,226 | +€11,342 | +17.8% |
| Taxes, remuneration and social security | 45 | €2,265 | €2,939 | +€674 | +29.8% |
| Taxes | 450/3 | €2,265 | €2,939 | +€674 | +29.8% |
| Remuneration, social security and pensions | 62 | €59,193 | €23,170 | -€36,023 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,396 | €5,953 | -€2,442 | -29.1% |
| Other operating charges | 640/8 | €108 | €46 | -€62 | -57.1% |
| Gross operating margin | 9900 | €83,806 | €40,841 | -€42,965 | -51.3% |
| Operating profit (loss) | 9901 | €16,109 | €11,672 | -€4,437 | -27.5% |
| Financial income | 75/76B | - | €118 | +€118 | |
| Recurring financial income | 75 | - | €118 | +€118 | |
| Financial charges | 65/66B | €1,978 | €752 | -€1,226 | -62.0% |
| Recurring financial charges | 65 | €1,978 | €752 | -€1,226 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €14,131 | €11,038 | -€3,094 | -21.9% |
| Income taxes | 67/77 | €4,000 | - | -€4,000 | |
| Profit (loss) for the period | 9904 | €10,131 | €11,038 | +€906 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,131 | €11,038 | +€906 | +8.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.