DAIS CONNECT: 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.
DAIS CONNECT
Largest movements
- Tangible fixed assets +€48,172
up €48,172 (+2573.8%), from €1,872 to €50,043
of which Leasing and similar rights: +€26,429
- Cash +€32,224
up €32,224 (+156.5%), from €20,585 to €52,809
mainly Net result for the year (+€45,036) and Debts after one year (+€21,345)
- Receivables within one year -€2,971
down €2,971 (-26.4%), from €11,237 to €8,266
- Profit (loss) carried forward +€45,036
up €45,036 (+4693.4%), from €960 to €45,995
- Debts after one year +€21,345
new in 2025: €21,345
- Current portion of long-term debt +€5,770
new in 2025: €5,770
- Tax, wage and social debts +€5,271
up €5,271 (+66.9%), from €7,877 to €13,148
- Gross operating margin +€42,534
up €42,534 (+73.3%), from €58,000 to €100,534
- Staff costs -€30,306
down €30,306 (-66.9%), from €45,305 to €14,999
- Depreciation +€10,205
up €10,205 (+1623.9%), from €628 to €10,833
- Taxes +€8,538
up €8,538 (+222.6%), from €3,836 to €12,374
- Financial charges +€1,441
up €1,441 (+1422.2%), from €101 to €1,542
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 | €34,901 | €112,326 | +€77,425 | +221.8% |
| Fixed assets | 21/28 | €1,872 | €50,043 | +€48,172 | +2573.8% |
| Tangible fixed assets | 22/27 | €1,872 | €50,043 | +€48,172 | +2573.8% |
| Plant, machinery and equipment | 23 | €1,872 | €23,615 | +€21,743 | +1161.7% |
| Leasing and similar rights | 25 | - | €26,429 | +€26,429 | |
| Current assets | 29/58 | €33,030 | €62,283 | +€29,253 | +88.6% |
| Amounts receivable within one year | 40/41 | €11,237 | €8,266 | -€2,971 | -26.4% |
| Other amounts receivable | 41 | €11,237 | €8,266 | -€2,971 | -26.4% |
| Cash at bank and in hand | 54/58 | €20,585 | €52,809 | +€32,224 | +156.5% |
| Deferred charges and accrued income | 490/1 | €1,208 | €1,208 | = | 0.0% |
| Total equity and liabilities | 10/49 | €34,901 | €112,326 | +€77,425 | +221.8% |
| Equity | 10/15 | €26,140 | €71,175 | +€45,036 | +172.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,680 | €22,680 | = | 0.0% |
| Distributable reserves | 133 | €22,680 | €22,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | €960 | €45,995 | +€45,036 | +4693.4% |
| Amounts payable | 17/49 | €8,762 | €41,151 | +€32,389 | +369.7% |
| Amounts payable after more than one year | 17 | - | €21,345 | +€21,345 | |
| Financial debts | 170/4 | - | €21,345 | +€21,345 | |
| Amounts payable within one year | 42/48 | €8,315 | €18,960 | +€10,645 | +128.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,770 | +€5,770 | |
| Trade debts | 44 | €438 | €42 | -€396 | -90.5% |
| Suppliers | 440/4 | €438 | €42 | -€396 | -90.5% |
| Taxes, remuneration and social security | 45 | €7,877 | €13,148 | +€5,271 | +66.9% |
| Taxes | 450/3 | €7,877 | €13,148 | +€5,271 | +66.9% |
| Accrued charges and deferred income | 492/3 | €447 | €846 | +€399 | +89.4% |
| Remuneration, social security and pensions | 62 | €45,305 | €14,999 | -€30,306 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €10,833 | +€10,205 | +1623.9% |
| Other operating charges | 640/8 | €2,631 | €2,241 | -€390 | -14.8% |
| Non-recurring operating charges | 66A | - | €13,607 | +€13,607 | |
| Gross operating margin | 9900 | €58,000 | €100,534 | +€42,534 | +73.3% |
| Operating profit (loss) | 9901 | €9,435 | €58,854 | +€49,419 | +523.8% |
| Financial income | 75/76B | €183 | €98 | -€84 | -46.2% |
| Recurring financial income | 75 | €183 | €98 | -€84 | -46.2% |
| Financial charges | 65/66B | €101 | €1,542 | +€1,441 | +1422.2% |
| Recurring financial charges | 65 | €101 | €1,542 | +€1,441 | +1422.2% |
| Profit (loss) for the period before taxes | 9903 | €9,517 | €57,410 | +€47,893 | +503.3% |
| Income taxes | 67/77 | €3,836 | €12,374 | +€8,538 | +222.6% |
| Profit (loss) for the period | 9904 | €5,681 | €45,036 | +€39,355 | +692.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,681 | €45,036 | +€39,355 | +692.8% |
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 11 October 2026 via checked.be.