DAITEROMI: what changed
Two fiscal 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.
DAITEROMI
Largest movements
- Cash +€24,311
up €24,311 (+230.2%), from €10,559 to €34,869
mainly Net result for the year (+€14,549) and Depreciation (+€10,994)
- Tangible fixed assets -€10,994
down €10,994 (-41.5%), from €26,480 to €15,486
- Deferred charges and accrued income +€6,062
up €6,062 (+2847.9%), from €213 to €6,274
- Reserves +€12,883
up €12,883 (+74.6%), from €17,267 to €30,150
- Tax, wage and social debts +€6,821
up €6,821 (+105.5%), from €6,463 to €13,284
of which Taxes: +€5,963
- Depreciation +€4,492
up €4,492 (+69.1%), from €6,503 to €10,994
- Gross operating margin -€782
down €782 (-2.4%), from €33,178 to €32,396
- Taxes -€501
down €501 (-7.8%), from €6,463 to €5,963
- Other operating charges -€475
down €475 (-37.2%), from €1,279 to €804
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 | €41,679 | €60,909 | +€19,230 | +46.1% |
| Fixed assets | 21/28 | €26,480 | €15,486 | -€10,994 | -41.5% |
| Tangible fixed assets | 22/27 | €26,480 | €15,486 | -€10,994 | -41.5% |
| Furniture and vehicles | 24 | €26,480 | €15,486 | -€10,994 | -41.5% |
| Current assets | 29/58 | €15,199 | €45,423 | +€30,225 | +198.9% |
| Amounts receivable within one year | 40/41 | €4,427 | €4,280 | -€147 | -3.3% |
| Trade receivables | 40 | €4,427 | €4,280 | -€147 | -3.3% |
| Cash at bank and in hand | 54/58 | €10,559 | €34,869 | +€24,311 | +230.2% |
| Deferred charges and accrued income | 490/1 | €213 | €6,274 | +€6,062 | +2847.9% |
| Total equity and liabilities | 10/49 | €41,679 | €60,909 | +€19,230 | +46.1% |
| Equity | 10/15 | €20,267 | €33,150 | +€12,883 | +63.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,267 | €30,150 | +€12,883 | +74.6% |
| Distributable reserves | 133 | €17,267 | €30,150 | +€12,883 | +74.6% |
| Amounts payable | 17/49 | €21,412 | €27,759 | +€6,347 | +29.6% |
| Amounts payable within one year | 42/48 | €21,412 | €27,759 | +€6,347 | +29.6% |
| Trade debts | 44 | €122 | €94 | -€28 | -23.0% |
| Suppliers | 440/4 | €122 | €94 | -€28 | -23.0% |
| Taxes, remuneration and social security | 45 | €6,463 | €13,284 | +€6,821 | +105.5% |
| Taxes | 450/3 | €6,463 | €12,426 | +€5,963 | +92.2% |
| Remuneration and social security | 454/9 | - | €858 | +€858 | |
| Other amounts payable | 47/48 | €14,826 | €14,381 | -€445 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,503 | €10,994 | +€4,492 | +69.1% |
| Other operating charges | 640/8 | €1,279 | €804 | -€475 | -37.2% |
| Gross operating margin | 9900 | €33,178 | €32,396 | -€782 | -2.4% |
| Operating profit (loss) | 9901 | €25,396 | €20,598 | -€4,799 | -18.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €0 | €86 | +€86 | +286766.7% |
| Recurring financial charges | 65 | €0 | €86 | +€86 | +286766.7% |
| Profit (loss) for the period before taxes | 9903 | €25,396 | €20,512 | -€4,885 | -19.2% |
| Income taxes | 67/77 | €6,463 | €5,963 | -€501 | -7.8% |
| Profit (loss) for the period | 9904 | €18,933 | €14,549 | -€4,384 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,933 | €14,549 | -€4,384 | -23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.