Dair: 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.
Dair
Largest movements
- Cash -€26,855
down €26,855 (-41.6%), from €64,576 to €37,722
mainly Receivables within one year (-€18,249) and Contributions, distributions and other (-€15,493)
- Receivables within one year +€18,249
up €18,249 (+327.8%), from €5,568 to €23,817
of which Trade receivables: +€18,249
- Tangible fixed assets +€2,398
new in 2025: €2,398
- Reserves -€6,340
down €6,340 (-19.2%), from €33,039 to €26,699
- Accrued charges and deferred income +€5,758
up €5,758 (+120.3%), from €4,786 to €10,544
- Other debts -€4,513
down €4,513 (-26.8%), from €16,839 to €12,326
- Tax, wage and social debts -€2,130
down €2,130 (-17.7%), from €12,045 to €9,915
- Gross operating margin -€10,058
down €10,058 (-40.9%), from €24,575 to €14,516
- Taxes -€1,653
down €1,653 (-32.6%), from €5,075 to €3,422
- Other operating charges -€305
down €305 (-25.8%), from €1,182 to €877
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 | €70,709 | €64,087 | -€6,622 | -9.4% |
| Fixed assets | 21/28 | €150 | €2,548 | +€2,398 | +1598.6% |
| Tangible fixed assets | 22/27 | - | €2,398 | +€2,398 | |
| Furniture and vehicles | 24 | - | €2,398 | +€2,398 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €70,559 | €61,539 | -€9,020 | -12.8% |
| Amounts receivable within one year | 40/41 | €5,568 | €23,817 | +€18,249 | +327.8% |
| Trade receivables | 40 | €4,436 | €22,685 | +€18,249 | +411.4% |
| Other amounts receivable | 41 | €1,132 | €1,132 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,576 | €37,722 | -€26,855 | -41.6% |
| Deferred charges and accrued income | 490/1 | €415 | - | -€415 | |
| Total equity and liabilities | 10/49 | €70,709 | €64,087 | -€6,622 | -9.4% |
| Equity | 10/15 | €35,539 | €29,199 | -€6,340 | -17.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,039 | €26,699 | -€6,340 | -19.2% |
| Distributable reserves | 133 | €33,039 | €26,699 | -€6,340 | -19.2% |
| Amounts payable | 17/49 | €35,171 | €34,888 | -€283 | -0.8% |
| Amounts payable within one year | 42/48 | €30,384 | €24,344 | -€6,041 | -19.9% |
| Trade debts | 44 | €1,501 | €2,103 | +€602 | +40.1% |
| Suppliers | 440/4 | €1,501 | €2,103 | +€602 | +40.1% |
| Taxes, remuneration and social security | 45 | €12,045 | €9,915 | -€2,130 | -17.7% |
| Taxes | 450/3 | €12,045 | €9,915 | -€2,130 | -17.7% |
| Other amounts payable | 47/48 | €16,839 | €12,326 | -€4,513 | -26.8% |
| Accrued charges and deferred income | 492/3 | €4,786 | €10,544 | +€5,758 | +120.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €224 | +€224 | |
| Other operating charges | 640/8 | €1,182 | €877 | -€305 | -25.8% |
| Gross operating margin | 9900 | €24,575 | €14,516 | -€10,058 | -40.9% |
| Operating profit (loss) | 9901 | €23,392 | €13,415 | -€9,977 | -42.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €773 | €840 | +€67 | +8.6% |
| Recurring financial charges | 65 | €773 | €840 | +€67 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €22,621 | €12,575 | -€10,045 | -44.4% |
| Income taxes | 67/77 | €5,075 | €3,422 | -€1,653 | -32.6% |
| Profit (loss) for the period | 9904 | €17,546 | €9,153 | -€8,392 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,546 | €9,153 | -€8,392 | -47.8% |
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 5 October 2026 via checked.be.