DAISEIKO: 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.
DAISEIKO
Largest movements
- Intangible fixed assets -€16,637
down €16,637 (-16.6%), from €100,000 to €83,363
- Cash -€10,147
down €10,147 (-39.6%), from €25,653 to €15,506
mainly Debts after one year (-€13,669) and Stocks and contracts (-€7,245)
- Stocks and contracts +€7,245
up €7,245 (+959.6%), from €755 to €8,000
- Receivables within one year -€4,149
no longer reported in 2025 (was €4,149)
of which Trade receivables: -€3,418
- Debts after one year -€13,669
down €13,669 (-27.0%), from €50,601 to €36,933
- Tax, wage and social debts -€6,003
down €6,003 (-60.6%), from €9,899 to €3,895
of which Taxes: -€3,557
- Trade debts -€4,598
down €4,598 (-29.4%), from €15,636 to €11,038
- Profit (loss) carried forward -€4,565
down €4,565 (-37.7%), from €12,113 to €7,549
- Accrued charges and deferred income +€4,217
up €4,217 (+14.1%), from €30,000 to €34,217
- Depreciation +€16,793
up €16,793 (+9185.7%), from €183 to €16,976
- Financial income -€2,048
down €2,048 (-45.1%), from €4,539 to €2,491
- Gross operating margin +€1,972
up €1,972 (+10.2%), from €19,263 to €21,235
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 | €134,327 | €110,301 | -€24,027 | -17.9% |
| Fixed assets | 21/28 | €103,770 | €86,794 | -€16,976 | -16.4% |
| Intangible fixed assets | 21 | €100,000 | €83,363 | -€16,637 | -16.6% |
| Tangible fixed assets | 22/27 | €835 | €496 | -€339 | -40.6% |
| Furniture and vehicles | 24 | €835 | €496 | -€339 | -40.6% |
| Financial fixed assets | 28 | €2,935 | €2,935 | = | 0.0% |
| Current assets | 29/58 | €30,557 | €23,506 | -€7,051 | -23.1% |
| Stocks and contracts in progress | 3 | €755 | €8,000 | +€7,245 | +959.6% |
| Stocks | 30/36 | €755 | €8,000 | +€7,245 | +959.6% |
| Amounts receivable within one year | 40/41 | €4,149 | - | -€4,149 | |
| Trade receivables | 40 | €3,418 | - | -€3,418 | |
| Other amounts receivable | 41 | €731 | - | -€731 | |
| Cash at bank and in hand | 54/58 | €25,653 | €15,506 | -€10,147 | -39.6% |
| Total equity and liabilities | 10/49 | €134,327 | €110,301 | -€24,027 | -17.9% |
| Equity | 10/15 | €15,113 | €10,549 | -€4,565 | -30.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,113 | €7,549 | -€4,565 | -37.7% |
| Amounts payable | 17/49 | €119,214 | €99,752 | -€19,462 | -16.3% |
| Amounts payable after more than one year | 17 | €50,601 | €36,933 | -€13,669 | -27.0% |
| Financial debts | 170/4 | €50,601 | €36,933 | -€13,669 | -27.0% |
| Amounts payable within one year | 42/48 | €38,613 | €28,602 | -€10,011 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €13,078 | €13,669 | +€591 | +4.5% |
| Trade debts | 44 | €15,636 | €11,038 | -€4,598 | -29.4% |
| Suppliers | 440/4 | €15,636 | €11,038 | -€4,598 | -29.4% |
| Taxes, remuneration and social security | 45 | €9,899 | €3,895 | -€6,003 | -60.6% |
| Taxes | 450/3 | €5,953 | €2,395 | -€3,557 | -59.8% |
| Remuneration and social security | 454/9 | €3,946 | €1,500 | -€2,446 | -62.0% |
| Accrued charges and deferred income | 492/3 | €30,000 | €34,217 | +€4,217 | +14.1% |
| Remuneration, social security and pensions | 62 | €9,605 | €9,582 | -€23 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €16,976 | +€16,793 | +9185.7% |
| Gross operating margin | 9900 | €19,263 | €21,235 | +€1,972 | +10.2% |
| Operating profit (loss) | 9901 | €9,475 | -€5,323 | -€14,798 | |
| Financial income | 75/76B | €4,539 | €2,491 | -€2,048 | -45.1% |
| Recurring financial income | 75 | €4,539 | €2,491 | -€2,048 | -45.1% |
| Financial charges | 65/66B | €1,901 | €1,733 | -€168 | -8.9% |
| Recurring financial charges | 65 | €1,901 | €1,733 | -€168 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €12,113 | -€4,565 | -€16,678 | |
| Profit (loss) for the period | 9904 | €12,113 | -€4,565 | -€16,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,113 | -€4,565 | -€16,678 |
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 9 October 2026 via checked.be.