DAISY BELLE: 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.
DAISY BELLE
Largest movements
- Cash -€5,770
down €5,770 (-1.9%), from €298,396 to €292,626
mainly Net result for the year (-€7,813) and Receivables within one year (-€1,313)
- Reserves -€7,813
down €7,813 (-2.5%), from €313,291 to €305,478
of which Tax-exempt reserves: -€15,000
- Taxes +€3,902
up €3,902, from -€17 to €3,885
- Gross operating margin +€859
up €859 (+13.3%), from -€6,469 to -€5,611
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges -€158
down €158 (-65.9%), from €240 to €82
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 | €344,278 | €339,820 | -€4,457 | -1.3% |
| Current assets | 29/58 | €344,278 | €339,820 | -€4,457 | -1.3% |
| Amounts receivable within one year | 40/41 | €45,882 | €47,195 | +€1,313 | +2.9% |
| Trade receivables | 40 | €41,749 | €41,749 | = | 0.0% |
| Other amounts receivable | 41 | €4,133 | €5,445 | +€1,313 | +31.8% |
| Cash at bank and in hand | 54/58 | €298,396 | €292,626 | -€5,770 | -1.9% |
| Total equity and liabilities | 10/49 | €344,278 | €339,820 | -€4,457 | -1.3% |
| Equity | 10/15 | €344,278 | €336,464 | -€7,813 | -2.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €313,291 | €305,478 | -€7,813 | -2.5% |
| Tax-exempt reserves | 132 | €15,000 | - | -€15,000 | |
| Distributable reserves | 133 | €298,291 | €305,478 | +€7,186 | +2.4% |
| Amounts payable | 17/49 | - | €3,356 | +€3,356 | |
| Amounts payable within one year | 42/48 | - | €3,356 | +€3,356 | |
| Taxes, remuneration and social security | 45 | - | €3,356 | +€3,356 | |
| Taxes | 450/3 | - | €3,356 | +€3,356 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€6,469 | -€5,611 | +€859 | +13.3% |
| Operating profit (loss) | 9901 | -€6,857 | -€5,611 | +€1,246 | +18.2% |
| Financial income | 75/76B | €1,772 | €1,765 | -€7 | -0.4% |
| Recurring financial income | 75 | €1,772 | €1,765 | -€7 | -0.4% |
| Financial charges | 65/66B | €240 | €82 | -€158 | -65.9% |
| Recurring financial charges | 65 | €240 | €82 | -€158 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,324 | -€3,928 | +€1,396 | +26.2% |
| Income taxes | 67/77 | -€17 | €3,885 | +€3,902 | |
| Profit (loss) for the period | 9904 | -€5,307 | -€7,813 | -€2,506 | -47.2% |
| Transfer from tax-exempt reserves | 789 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,307 | €7,186 | +€12,494 |
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 26 October 2026 via checked.be.