DAISY SHOP: 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 SHOP
Largest movements
- Cash -€42,882
down €42,882 (-81.6%), from €52,569 to €9,687
mainly Trade debts (-€49,147) and Investment in fixed assets (net) (-€18,044)
- Receivables within one year +€9,089
up €9,089 (+75.5%), from €12,044 to €21,133
of which Trade receivables: +€9,818
- Tangible fixed assets -€5,099
down €5,099 (-4.8%), from €105,615 to €100,516
of which Furniture and vehicles: -€6,502
- Trade debts -€49,147
down €49,147 (-92.5%), from €53,141 to €3,994
- Reserves +€15,642
up €15,642 (+8.3%), from €187,957 to €203,599
- Tax, wage and social debts +€8,313
up €8,313 (+48.9%), from €16,997 to €25,309
of which Remuneration and social security: +€5,247
- Debts after one year -€5,551
down €5,551 (-26.9%), from €20,661 to €15,111
- Taxes -€6,647
down €6,647 (-50.7%), from €13,106 to €6,459
- Depreciation +€6,523
up €6,523 (+39.2%), from €16,621 to €23,143
- Staff costs +€5,312
up €5,312 (+7.6%), from €69,969 to €75,281
- Gross operating margin -€4,049
down €4,049 (-3.1%), from €130,350 to €126,301
- Other operating charges +€1,420
up €1,420 (+102%), from €1,391 to €2,811
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 | €324,889 | €286,911 | -€37,978 | -11.7% |
| Fixed assets | 21/28 | €105,615 | €100,516 | -€5,099 | -4.8% |
| Tangible fixed assets | 22/27 | €105,615 | €100,516 | -€5,099 | -4.8% |
| Plant, machinery and equipment | 23 | €82,967 | €78,335 | -€4,633 | -5.6% |
| Furniture and vehicles | 24 | €18,208 | €11,706 | -€6,502 | -35.7% |
| Other tangible fixed assets | 26 | €4,440 | €10,475 | +€6,036 | +136% |
| Current assets | 29/58 | €219,274 | €186,395 | -€32,878 | -15.0% |
| Amounts receivable after more than one year | 29 | €149,000 | €149,000 | = | 0.0% |
| Other amounts receivable | 291 | €149,000 | €149,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,044 | €21,133 | +€9,089 | +75.5% |
| Trade receivables | 40 | €5,497 | €15,315 | +€9,818 | +179% |
| Other amounts receivable | 41 | €6,547 | €5,818 | -€729 | -11.1% |
| Cash at bank and in hand | 54/58 | €52,569 | €9,687 | -€42,882 | -81.6% |
| Deferred charges and accrued income | 490/1 | €5,660 | €6,575 | +€915 | +16.2% |
| Total equity and liabilities | 10/49 | €324,889 | €286,911 | -€37,978 | -11.7% |
| Equity | 10/15 | €196,642 | €212,284 | +€15,642 | +8.0% |
| Contributions | 10/11 | €8,684 | €8,684 | = | 0.0% |
| Reserves | 13 | €187,957 | €203,599 | +€15,642 | +8.3% |
| Distributable reserves | 133 | €187,957 | €203,599 | +€15,642 | +8.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €128,247 | €74,628 | -€53,620 | -41.8% |
| Amounts payable after more than one year | 17 | €20,661 | €15,111 | -€5,551 | -26.9% |
| Financial debts | 170/4 | €20,661 | €15,111 | -€5,551 | -26.9% |
| Amounts payable within one year | 42/48 | €104,210 | €58,623 | -€45,588 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €13,583 | €10,551 | -€3,032 | -22.3% |
| Financial debts | 43 | €20,490 | €18,419 | -€2,071 | -10.1% |
| Credit institutions | 430/8 | €20,490 | €18,419 | -€2,071 | -10.1% |
| Trade debts | 44 | €53,141 | €3,994 | -€49,147 | -92.5% |
| Suppliers | 440/4 | €53,141 | €3,994 | -€49,147 | -92.5% |
| Taxes, remuneration and social security | 45 | €16,997 | €25,309 | +€8,313 | +48.9% |
| Taxes | 450/3 | €8,105 | €11,171 | +€3,066 | +37.8% |
| Remuneration and social security | 454/9 | €8,892 | €14,139 | +€5,247 | +59.0% |
| Other amounts payable | 47/48 | €0 | €350 | +€350 | |
| Accrued charges and deferred income | 492/3 | €3,376 | €894 | -€2,481 | -73.5% |
| Remuneration, social security and pensions | 62 | €69,969 | €75,281 | +€5,312 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,621 | €23,143 | +€6,523 | +39.2% |
| Other operating charges | 640/8 | €1,391 | €2,811 | +€1,420 | +102% |
| Gross operating margin | 9900 | €130,350 | €126,301 | -€4,049 | -3.1% |
| Operating profit (loss) | 9901 | €42,369 | €25,066 | -€17,303 | -40.8% |
| Financial income | 75/76B | €2,396 | €2,379 | -€18 | -0.7% |
| Recurring financial income | 75 | €2,396 | €2,379 | -€18 | -0.7% |
| Financial charges | 65/66B | €4,526 | €4,993 | +€467 | +10.3% |
| Recurring financial charges | 65 | €4,526 | €4,993 | +€467 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €40,239 | €22,451 | -€17,788 | -44.2% |
| Income taxes | 67/77 | €13,106 | €6,459 | -€6,647 | -50.7% |
| Profit (loss) for the period | 9904 | €27,133 | €15,992 | -€11,141 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,133 | €15,992 | -€11,141 | -41.1% |
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 18 October 2026 via checked.be.