DAIOKAN: 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.
DAIOKAN
Largest movements
- Receivables within one year +€140,513
up €140,513 (+186%), from €75,572 to €216,085
of which Trade receivables: +€143,430
- Cash +€45,656
up €45,656 (+35.3%), from €129,515 to €175,171
mainly Net result for the year (+€82,210) and Tax, wage and social debts (+€39,087)
- Stocks and contracts -€28,641
down €28,641 (-17.1%), from €167,626 to €138,985
- Profit (loss) carried forward +€82,210
up €82,210, from -€24,841 to €57,369
- Tax, wage and social debts +€39,087
up €39,087 (+172%), from €22,690 to €61,777
- Trade debts +€34,043
up €34,043 (+37.6%), from €90,583 to €124,625
- Gross operating margin +€24,845
up €24,845 (+31.2%), from €79,687 to €104,532
- Taxes +€12,916
new in 2025: €12,916
- Financial charges -€3,481
down €3,481 (-97.9%), from €3,555 to €74
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 | €375,613 | €531,174 | +€155,560 | +41.4% |
| Fixed assets | 21/28 | €2,139 | €933 | -€1,207 | -56.4% |
| Tangible fixed assets | 22/27 | €2,139 | €933 | -€1,207 | -56.4% |
| Furniture and vehicles | 24 | €2,139 | €933 | -€1,207 | -56.4% |
| Current assets | 29/58 | €373,474 | €530,241 | +€156,767 | +42.0% |
| Stocks and contracts in progress | 3 | €167,626 | €138,985 | -€28,641 | -17.1% |
| Stocks | 30/36 | €167,626 | €138,985 | -€28,641 | -17.1% |
| Amounts receivable within one year | 40/41 | €75,572 | €216,085 | +€140,513 | +186% |
| Trade receivables | 40 | €70,572 | €214,001 | +€143,430 | +203% |
| Other amounts receivable | 41 | €5,000 | €2,084 | -€2,916 | -58.3% |
| Cash at bank and in hand | 54/58 | €129,515 | €175,171 | +€45,656 | +35.3% |
| Deferred charges and accrued income | 490/1 | €762 | - | -€762 | |
| Total equity and liabilities | 10/49 | €375,613 | €531,174 | +€155,560 | +41.4% |
| Equity | 10/15 | €200,159 | €282,369 | +€82,210 | +41.1% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,841 | €57,369 | +€82,210 | |
| Amounts payable | 17/49 | €175,455 | €248,805 | +€73,351 | +41.8% |
| Amounts payable after more than one year | 17 | €500 | €500 | = | 0.0% |
| Other amounts payable | 178/9 | €500 | €500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €174,955 | €248,305 | +€73,351 | +41.9% |
| Trade debts | 44 | €90,583 | €124,625 | +€34,043 | +37.6% |
| Suppliers | 440/4 | €90,583 | €124,625 | +€34,043 | +37.6% |
| Advances received on contracts in progress | 46 | €52,000 | €52,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €22,690 | €61,777 | +€39,087 | +172% |
| Taxes | 450/3 | €22,690 | €61,777 | +€39,087 | +172% |
| Other amounts payable | 47/48 | €9,682 | €9,903 | +€222 | +2.3% |
| Remuneration, social security and pensions | 62 | €115 | €94 | -€21 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,207 | €1,207 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,600 | €7,600 | = | 0.0% |
| Other operating charges | 640/8 | €397 | €463 | +€66 | +16.6% |
| Gross operating margin | 9900 | €79,687 | €104,532 | +€24,845 | +31.2% |
| Operating profit (loss) | 9901 | €70,368 | €95,168 | +€24,800 | +35.2% |
| Financial income | 75/76B | €297 | €31 | -€265 | -89.4% |
| Recurring financial income | 75 | €297 | €31 | -€265 | -89.4% |
| Financial charges | 65/66B | €3,555 | €74 | -€3,481 | -97.9% |
| Recurring financial charges | 65 | €3,555 | €74 | -€3,481 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | €67,110 | €95,126 | +€28,016 | +41.7% |
| Income taxes | 67/77 | - | €12,916 | +€12,916 | |
| Profit (loss) for the period | 9904 | €67,110 | €82,210 | +€15,100 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,110 | €82,210 | +€15,100 | +22.5% |
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 19 October 2026 via checked.be.