DAISCO MANAGEMENT: 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.
DAISCO MANAGEMENT
Largest movements
- Receivables within one year -€5,941
down €5,941 (-73.6%), from €8,068 to €2,127
of which Trade receivables: -€7,586
- Cash +€4,625
up €4,625 (+178%), from €2,597 to €7,222
mainly Receivables within one year (+€5,941) and Short-term financial debts (+€2,421)
- Tax, wage and social debts -€6,147
down €6,147 (-90.6%), from €6,784 to €636
- Short-term financial debts +€2,421
new in 2025: €2,421
- Other debts +€2,232
up €2,232 (+112%), from €2,001 to €4,233
- Trade debts +€800
new in 2025: €800
- Profit (loss) carried forward -€581
down €581 (-13.2%), from -€4,400 to -€4,981
- Taxes -€2,403
down €2,403, from €1,869 to -€534
- Gross operating margin +€1,578
up €1,578 (+87.1%), from -€1,812 to -€234
- Other operating charges +€80
new in 2025: €80
- Financial charges +€78
up €78 (+82.4%), from €95 to €172
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 | €11,942 | €10,667 | -€1,275 | -10.7% |
| Fixed assets | 21/28 | €1,277 | €1,318 | +€41 | +3.2% |
| Tangible fixed assets | 22/27 | €1,277 | €1,318 | +€41 | +3.2% |
| Furniture and vehicles | 24 | €1,277 | €610 | -€667 | -52.2% |
| Other tangible fixed assets | 26 | - | €708 | +€708 | |
| Current assets | 29/58 | €10,665 | €9,349 | -€1,316 | -12.3% |
| Amounts receivable within one year | 40/41 | €8,068 | €2,127 | -€5,941 | -73.6% |
| Trade receivables | 40 | €7,986 | €400 | -€7,586 | -95.0% |
| Other amounts receivable | 41 | €82 | €1,727 | +€1,645 | +2,009% |
| Cash at bank and in hand | 54/58 | €2,597 | €7,222 | +€4,625 | +178% |
| Total equity and liabilities | 10/49 | €11,942 | €10,667 | -€1,275 | -10.7% |
| Equity | 10/15 | €3,158 | €2,577 | -€581 | -18.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,058 | €6,058 | = | 0.0% |
| Distributable reserves | 133 | €6,058 | €6,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,400 | -€4,981 | -€581 | -13.2% |
| Amounts payable | 17/49 | €8,784 | €8,090 | -€694 | -7.9% |
| Amounts payable within one year | 42/48 | €8,784 | €8,090 | -€694 | -7.9% |
| Financial debts | 43 | - | €2,421 | +€2,421 | |
| Credit institutions | 430/8 | - | €2,421 | +€2,421 | |
| Trade debts | 44 | - | €800 | +€800 | |
| Suppliers | 440/4 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €6,784 | €636 | -€6,147 | -90.6% |
| Taxes | 450/3 | €6,784 | €636 | -€6,147 | -90.6% |
| Other amounts payable | 47/48 | €2,001 | €4,233 | +€2,232 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €667 | €667 | = | 0.0% |
| Other operating charges | 640/8 | - | €80 | +€80 | |
| Gross operating margin | 9900 | -€1,812 | -€234 | +€1,578 | +87.1% |
| Operating profit (loss) | 9901 | -€2,479 | -€981 | +€1,498 | +60.4% |
| Financial income | 75/76B | €42 | €38 | -€4 | -9.0% |
| Recurring financial income | 75 | €42 | €38 | -€4 | -9.0% |
| Financial charges | 65/66B | €95 | €172 | +€78 | +82.4% |
| Recurring financial charges | 65 | €95 | €172 | +€78 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,531 | -€1,115 | +€1,416 | +55.9% |
| Income taxes | 67/77 | €1,869 | -€534 | -€2,403 | |
| Profit (loss) for the period | 9904 | -€4,400 | -€581 | +€3,819 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,400 | -€581 | +€3,819 | +86.8% |
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 21 October 2026 via checked.be.