DAISY-support: 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-support
Largest movements
- Receivables within one year -€3,807
down €3,807 (-36.0%), from €10,582 to €6,776
of which Trade receivables: -€4,502
- Cash -€3,210
down €3,210 (-10.4%), from €30,739 to €27,529
mainly Net result for the year (-€13,277) and Investment in fixed assets (net) (-€826)
- Stocks and contracts -€3,138
down €3,138 (-37.3%), from €8,406 to €5,268
- Tangible fixed assets -€2,860
down €2,860 (-23.3%), from €12,271 to €9,411
of which Other tangible fixed assets: -€1,727
- Profit (loss) carried forward -€13,277
down €13,277 (-615.7%), from -€2,157 to -€15,434
- Turnover -€45,607
no longer reported in 2025 (was €45,607)
- Purchases and services -€42,397
no longer reported in 2025 (was €42,397)
- Gross operating margin -€13,009
down €13,009, from €4,989 to -€8,020
- Taxes -€909
down €909 (-86.6%), from €1,050 to €141
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 | €63,273 | €50,125 | -€13,149 | -20.8% |
| Fixed assets | 21/28 | €12,271 | €9,411 | -€2,860 | -23.3% |
| Tangible fixed assets | 22/27 | €12,271 | €9,411 | -€2,860 | -23.3% |
| Plant, machinery and equipment | 23 | €1,793 | €1,826 | +€33 | +1.8% |
| Furniture and vehicles | 24 | €2,012 | €845 | -€1,167 | -58.0% |
| Other tangible fixed assets | 26 | €8,467 | €6,740 | -€1,727 | -20.4% |
| Current assets | 29/58 | €51,002 | €40,713 | -€10,289 | -20.2% |
| Stocks and contracts in progress | 3 | €8,406 | €5,268 | -€3,138 | -37.3% |
| Stocks | 30/36 | €8,406 | €5,268 | -€3,138 | -37.3% |
| Amounts receivable within one year | 40/41 | €10,582 | €6,776 | -€3,807 | -36.0% |
| Trade receivables | 40 | €5,581 | €1,079 | -€4,502 | -80.7% |
| Other amounts receivable | 41 | €5,002 | €5,697 | +€695 | +13.9% |
| Cash at bank and in hand | 54/58 | €30,739 | €27,529 | -€3,210 | -10.4% |
| Deferred charges and accrued income | 490/1 | €1,274 | €1,141 | -€133 | -10.5% |
| Total equity and liabilities | 10/49 | €63,273 | €50,125 | -€13,149 | -20.8% |
| Equity | 10/15 | €60,616 | €47,338 | -€13,277 | -21.9% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €46,772 | €46,772 | = | 0.0% |
| Distributable reserves | 133 | €46,772 | €46,772 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,157 | -€15,434 | -€13,277 | -615.7% |
| Amounts payable | 17/49 | €2,658 | €2,786 | +€129 | +4.8% |
| Amounts payable within one year | 42/48 | €2,658 | €2,786 | +€129 | +4.8% |
| Trade debts | 44 | €487 | €1,054 | +€567 | +116.4% |
| Suppliers | 440/4 | €487 | €1,054 | +€567 | +116.4% |
| Taxes, remuneration and social security | 45 | €1,996 | €1,732 | -€264 | -13.2% |
| Taxes | 450/3 | €1,996 | €1,732 | -€264 | -13.2% |
| Other amounts payable | 47/48 | €175 | €0 | -€175 | -100.0% |
| Turnover | 70 | €45,607 | - | -€45,607 | |
| Goods, raw materials, services and sundry goods | 60/61 | €42,397 | - | -€42,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,856 | €3,686 | -€170 | -4.4% |
| Other operating charges | 640/8 | €1,242 | €1,525 | +€283 | +22.7% |
| Gross operating margin | 9900 | €4,989 | -€8,020 | -€13,009 | |
| Operating profit (loss) | 9901 | -€109 | -€13,231 | -€13,121 | -12023.7% |
| Financial income | 75/76B | €232 | €412 | +€180 | +77.5% |
| Recurring financial income | 75 | €232 | €412 | +€180 | +77.5% |
| Financial charges | 65/66B | €357 | €318 | -€39 | -10.9% |
| Recurring financial charges | 65 | €357 | €318 | -€39 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€234 | -€13,137 | -€12,902 | -5509.8% |
| Income taxes | 67/77 | €1,050 | €141 | -€909 | -86.6% |
| Profit (loss) for the period | 9904 | -€1,284 | -€13,277 | -€11,993 | -934.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,284 | -€13,277 | -€11,993 | -934.0% |
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.