DAINEFF Claude: 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.
DAINEFF Claude
Largest movements
- Cash +€16,663
up €16,663 (+46.6%), from €35,727 to €52,390
mainly Net result for the year (+€22,699) and Debts after one year (+€11,534)
- Tangible fixed assets +€15,515
up €15,515 (+37.6%), from €41,302 to €56,817
of which Leasing and similar rights: +€12,954
- Receivables within one year +€9,106
up €9,106 (+76.7%), from €11,872 to €20,979
of which Trade receivables: +€6,696
- Profit (loss) carried forward +€18,699
up €18,699 (+76.3%), from €24,503 to €43,202
- Debts after one year +€11,534
up €11,534 (+42.4%), from €27,211 to €38,745
- Other debts +€3,309
up €3,309 (+69.6%), from €4,754 to €8,063
- Current portion of long-term debt +€3,090
up €3,090 (+26.1%), from €11,833 to €14,922
- Tax, wage and social debts +€2,136
up €2,136 (+40.2%), from €5,317 to €7,453
of which Taxes: +€2,335
- Gross operating margin +€21,582
up €21,582 (+87.7%), from €24,602 to €46,183
- Taxes +€6,680
up €6,680 (+235%), from €2,848 to €9,528
- Depreciation -€3,231
down €3,231 (-23.3%), from €13,858 to €10,627
- Financial charges -€468
down €468 (-16.8%), from €2,786 to €2,318
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 | €91,592 | €131,747 | +€40,156 | +43.8% |
| Fixed assets | 21/28 | €41,302 | €56,817 | +€15,515 | +37.6% |
| Tangible fixed assets | 22/27 | €41,302 | €56,817 | +€15,515 | +37.6% |
| Plant, machinery and equipment | 23 | €1,389 | €855 | -€534 | -38.4% |
| Furniture and vehicles | 24 | €26,279 | €29,374 | +€3,095 | +11.8% |
| Leasing and similar rights | 25 | €13,634 | €26,588 | +€12,954 | +95.0% |
| Current assets | 29/58 | €50,290 | €74,931 | +€24,641 | +49.0% |
| Amounts receivable within one year | 40/41 | €11,872 | €20,979 | +€9,106 | +76.7% |
| Trade receivables | 40 | €7,550 | €14,246 | +€6,696 | +88.7% |
| Other amounts receivable | 41 | €4,322 | €6,733 | +€2,410 | +55.8% |
| Cash at bank and in hand | 54/58 | €35,727 | €52,390 | +€16,663 | +46.6% |
| Deferred charges and accrued income | 490/1 | €2,691 | €1,562 | -€1,129 | -42.0% |
| Total equity and liabilities | 10/49 | €91,592 | €131,747 | +€40,156 | +43.8% |
| Equity | 10/15 | €39,503 | €58,202 | +€18,699 | +47.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,503 | €43,202 | +€18,699 | +76.3% |
| Amounts payable | 17/49 | €52,089 | €73,545 | +€21,457 | +41.2% |
| Amounts payable after more than one year | 17 | €27,211 | €38,745 | +€11,534 | +42.4% |
| Financial debts | 170/4 | €27,211 | €38,745 | +€11,534 | +42.4% |
| Amounts payable within one year | 42/48 | €24,850 | €34,782 | +€9,931 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €11,833 | €14,922 | +€3,090 | +26.1% |
| Trade debts | 44 | €2,947 | €4,344 | +€1,397 | +47.4% |
| Suppliers | 440/4 | €2,947 | €4,344 | +€1,397 | +47.4% |
| Taxes, remuneration and social security | 45 | €5,317 | €7,453 | +€2,136 | +40.2% |
| Taxes | 450/3 | €854 | €3,188 | +€2,335 | +274% |
| Remuneration and social security | 454/9 | €4,464 | €4,264 | -€199 | -4.5% |
| Other amounts payable | 47/48 | €4,754 | €8,063 | +€3,309 | +69.6% |
| Accrued charges and deferred income | 492/3 | €27 | €19 | -€9 | -31.3% |
| Non-recurring operating income | 76A | - | €20,287 | +€20,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,858 | €10,627 | -€3,231 | -23.3% |
| Other operating charges | 640/8 | €1,461 | €1,281 | -€181 | -12.4% |
| Gross operating margin | 9900 | €24,602 | €46,183 | +€21,582 | +87.7% |
| Operating profit (loss) | 9901 | €9,282 | €34,276 | +€24,993 | +269% |
| Financial income | 75/76B | €465 | €270 | -€195 | -42.0% |
| Recurring financial income | 75 | €465 | €270 | -€195 | -42.0% |
| Financial charges | 65/66B | €2,786 | €2,318 | -€468 | -16.8% |
| Recurring financial charges | 65 | €2,786 | €2,318 | -€468 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €6,960 | €32,227 | +€25,266 | +363% |
| Income taxes | 67/77 | €2,848 | €9,528 | +€6,680 | +235% |
| Profit (loss) for the period | 9904 | €4,112 | €22,699 | +€18,587 | +452% |
| Profit (loss) for the period to be appropriated | 9905 | €4,112 | €22,699 | +€18,587 | +452% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.