DAINA: 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.
DAINA
Largest movements
- Tangible fixed assets +€801,264
up €801,264 (+1,703%), from €47,039 to €848,303
of which Land and buildings: +€828,957
- Cash -€19,018
down €19,018 (-19.8%), from €96,249 to €77,231
mainly Investment in fixed assets (net) (-€835,600) and Trade debts (-€17,277)
- Stocks and contracts -€15,900
down €15,900 (-24.9%), from €63,894 to €47,994
- Debts after one year +€631,563
up €631,563 (+4,731%), from €13,349 to €644,912
- Other debts +€139,087
up €139,087 (+2,444%), from €5,691 to €144,778
- Current portion of long-term debt +€19,156
up €19,156 (+125%), from €15,280 to €34,437
- Trade debts -€17,277
down €17,277 (-15.0%), from €114,832 to €97,555
- Depreciation +€5,839
up €5,839 (+20.5%), from €28,496 to €34,335
- Gross operating margin +€5,160
up €5,160 (+8.4%), from €61,743 to €66,902
- Financial charges +€4,070
up €4,070 (+51.0%), from €7,975 to €12,045
- Financial income -€2,414
down €2,414 (-33.1%), from €7,287 to €4,873
- Taxes -€1,509
down €1,509 (-31.4%), from €4,800 to €3,291
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 | €219,382 | €991,762 | +€772,379 | +352% |
| Fixed assets | 21/28 | €58,097 | €859,361 | +€801,264 | +1,379% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €47,039 | €848,303 | +€801,264 | +1,703% |
| Land and buildings | 22 | - | €828,957 | +€828,957 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €47,039 | €19,346 | -€27,693 | -58.9% |
| Financial fixed assets | 28 | €11,058 | €11,058 | = | 0.0% |
| Current assets | 29/58 | €161,286 | €132,400 | -€28,885 | -17.9% |
| Stocks and contracts in progress | 3 | €63,894 | €47,994 | -€15,900 | -24.9% |
| Stocks | 30/36 | €63,894 | €47,994 | -€15,900 | -24.9% |
| Amounts receivable within one year | 40/41 | €1,143 | €7,176 | +€6,033 | +528% |
| Trade receivables | 40 | €128 | €5,122 | +€4,994 | +3,905% |
| Other amounts receivable | 41 | €1,015 | €2,054 | +€1,039 | +102% |
| Cash at bank and in hand | 54/58 | €96,249 | €77,231 | -€19,018 | -19.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €219,382 | €991,762 | +€772,379 | +352% |
| Equity | 10/15 | €57,345 | €58,516 | +€1,171 | +2.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,655 | -€16,484 | +€1,171 | +6.6% |
| Amounts payable | 17/49 | €162,037 | €933,245 | +€771,208 | +476% |
| Amounts payable after more than one year | 17 | €13,349 | €644,912 | +€631,563 | +4,731% |
| Financial debts | 170/4 | €13,349 | €644,912 | +€631,563 | +4,731% |
| Amounts payable within one year | 42/48 | €148,301 | €287,933 | +€139,632 | +94.2% |
| Current portion of amounts payable after more than one year | 42 | €15,280 | €34,437 | +€19,156 | +125% |
| Trade debts | 44 | €114,832 | €97,555 | -€17,277 | -15.0% |
| Suppliers | 440/4 | €114,832 | €97,555 | -€17,277 | -15.0% |
| Taxes, remuneration and social security | 45 | €12,497 | €11,164 | -€1,334 | -10.7% |
| Taxes | 450/3 | €4,800 | €3,291 | -€1,509 | -31.4% |
| Remuneration and social security | 454/9 | €7,698 | €7,873 | +€175 | +2.3% |
| Other amounts payable | 47/48 | €5,691 | €144,778 | +€139,087 | +2,444% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | €42,042 | €37,000 | -€5,042 | -12.0% |
| Remuneration, social security and pensions | 62 | €16,438 | €17,808 | +€1,370 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,496 | €34,335 | +€5,839 | +20.5% |
| Other operating charges | 640/8 | €2,942 | €3,124 | +€182 | +6.2% |
| Gross operating margin | 9900 | €61,743 | €66,902 | +€5,160 | +8.4% |
| Operating profit (loss) | 9901 | €13,866 | €11,635 | -€2,232 | -16.1% |
| Financial income | 75/76B | €7,287 | €4,873 | -€2,414 | -33.1% |
| Recurring financial income | 75 | €7,287 | €4,873 | -€2,414 | -33.1% |
| Financial charges | 65/66B | €7,975 | €12,045 | +€4,070 | +51.0% |
| Recurring financial charges | 65 | €7,975 | €12,045 | +€4,070 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €13,178 | €4,462 | -€8,716 | -66.1% |
| Income taxes | 67/77 | €4,800 | €3,291 | -€1,509 | -31.4% |
| Profit (loss) for the period | 9904 | €8,378 | €1,171 | -€7,207 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,378 | €1,171 | -€7,207 | -86.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.