Daiu & Co: 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.
Daiu & Co
Largest movements
- Receivables within one year +€38,558
up €38,558 (+3,521%), from €1,095 to €39,653
- Tangible fixed assets -€10,818
down €10,818 (-13.2%), from €82,241 to €71,423
of which Other tangible fixed assets: -€9,356
- Stocks and contracts -€8,000
down €8,000 (-19.6%), from €40,750 to €32,750
- Cash -€1,817
down €1,817 (-94.9%), from €1,915 to €98
mainly Receivables within one year (-€38,558) and Trade debts (-€11,420)
- Profit (loss) carried forward +€36,766
up €36,766, from -€28,488 to €8,278
- Trade debts -€11,420
down €11,420 (-58.5%), from €19,531 to €8,111
- Debts after one year -€2,805
no longer reported in 2025 (was €2,805)
- Tax, wage and social debts -€2,294
down €2,294 (-4.2%), from €54,854 to €52,560
of which Remuneration and social security: -€22,311
- Other debts -€1,951
down €1,951 (-3.0%), from €65,185 to €63,234
- Purchases and services +€294,459
new in 2025: €294,459
- Staff costs -€107,590
down €107,590 (-47.3%), from €227,223 to €119,633
- Other operating charges -€28,329
down €28,329 (-57.0%), from €49,675 to €21,346
- Gross operating margin -€24,185
down €24,185 (-10.6%), from €229,006 to €204,821
- Taxes +€11,633
up €11,633 (+32,314%), from €36 to €11,669
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 | €133,391 | €152,088 | +€18,697 | +14.0% |
| Fixed assets | 21/28 | €87,166 | €76,348 | -€10,818 | -12.4% |
| Tangible fixed assets | 22/27 | €82,241 | €71,423 | -€10,818 | -13.2% |
| Furniture and vehicles | 24 | €3,904 | €2,442 | -€1,462 | -37.4% |
| Other tangible fixed assets | 26 | €78,337 | €68,981 | -€9,356 | -11.9% |
| Financial fixed assets | 28 | €4,925 | €4,925 | = | 0.0% |
| Current assets | 29/58 | €46,225 | €75,740 | +€29,515 | +63.9% |
| Stocks and contracts in progress | 3 | €40,750 | €32,750 | -€8,000 | -19.6% |
| Stocks | 30/36 | €40,750 | €32,750 | -€8,000 | -19.6% |
| Amounts receivable within one year | 40/41 | €1,095 | €39,653 | +€38,558 | +3,521% |
| Trade receivables | 40 | €1,095 | €39,653 | +€38,558 | +3,521% |
| Cash at bank and in hand | 54/58 | €1,915 | €98 | -€1,817 | -94.9% |
| Deferred charges and accrued income | 490/1 | €2,465 | €3,239 | +€774 | +31.4% |
| Total equity and liabilities | 10/49 | €133,391 | €152,088 | +€18,697 | +14.0% |
| Equity | 10/15 | -€11,928 | €24,838 | +€36,766 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,360 | €10,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,488 | €8,278 | +€36,766 | |
| Amounts payable | 17/49 | €145,319 | €127,250 | -€18,069 | -12.4% |
| Amounts payable after more than one year | 17 | €2,805 | - | -€2,805 | |
| Financial debts | 170/4 | €2,805 | - | -€2,805 | |
| Amounts payable within one year | 42/48 | €142,234 | €126,710 | -€15,524 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €2,664 | €2,805 | +€141 | +5.3% |
| Trade debts | 44 | €19,531 | €8,111 | -€11,420 | -58.5% |
| Suppliers | 440/4 | €19,531 | €8,111 | -€11,420 | -58.5% |
| Taxes, remuneration and social security | 45 | €54,854 | €52,560 | -€2,294 | -4.2% |
| Taxes | 450/3 | €29,527 | €49,544 | +€20,017 | +67.8% |
| Remuneration and social security | 454/9 | €25,327 | €3,016 | -€22,311 | -88.1% |
| Other amounts payable | 47/48 | €65,185 | €63,234 | -€1,951 | -3.0% |
| Accrued charges and deferred income | 492/3 | €280 | €540 | +€260 | +92.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €294,459 | +€294,459 | |
| Remuneration, social security and pensions | 62 | €227,223 | €119,633 | -€107,590 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,617 | €11,613 | -€4 | 0.0% |
| Other operating charges | 640/8 | €49,675 | €21,346 | -€28,329 | -57.0% |
| Non-recurring operating charges | 66A | - | €1,874 | +€1,874 | |
| Gross operating margin | 9900 | €229,006 | €204,821 | -€24,185 | -10.6% |
| Operating profit (loss) | 9901 | -€59,509 | €50,355 | +€109,864 | |
| Financial income | 75/76B | €884 | €41 | -€843 | -95.4% |
| Recurring financial income | 75 | €884 | €41 | -€843 | -95.4% |
| Financial charges | 65/66B | €4,345 | €1,962 | -€2,383 | -54.8% |
| Recurring financial charges | 65 | €4,345 | €1,962 | -€2,383 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€62,970 | €48,434 | +€111,404 | |
| Income taxes | 67/77 | €36 | €11,669 | +€11,633 | +32,314% |
| Profit (loss) for the period | 9904 | -€63,006 | €36,765 | +€99,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,006 | €36,765 | +€99,771 |
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 28 October 2026 via checked.be.