DAPHNE DE MILD: 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.
DAPHNE DE MILD
Largest movements
- Tangible fixed assets -€14,631
down €14,631 (-15.1%), from €97,011 to €82,379
of which Land and buildings: -€12,728
- Financial fixed assets +€12,000
up €12,000 (+248%), from €4,845 to €16,845
- Stocks and contracts +€4,688
up €4,688 (+13.2%), from €35,511 to €40,199
- Cash +€2,864
up €2,864 (+4.3%), from €66,207 to €69,071
mainly Net result for the year (+€23,213) and Depreciation (+€14,631)
- Reserves +€22,513
up €22,513 (+14.7%), from €152,768 to €175,281
- Current portion of long-term debt -€17,251
no longer reported in 2025 (was €17,251)
- Accrued charges and deferred income -€2,245
down €2,245 (-18.7%), from €12,009 to €9,764
- Gross operating margin +€8,830
up €8,830 (+21.3%), from €41,407 to €50,237
- Taxes +€2,604
up €2,604 (+49.8%), from €5,232 to €7,836
- Financial charges -€627
down €627 (-20.2%), from €3,096 to €2,469
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 | €206,303 | €210,885 | +€4,581 | +2.2% |
| Fixed assets | 21/28 | €101,856 | €99,224 | -€2,631 | -2.6% |
| Tangible fixed assets | 22/27 | €97,011 | €82,379 | -€14,631 | -15.1% |
| Land and buildings | 22 | €87,494 | €74,766 | -€12,728 | -14.5% |
| Plant, machinery and equipment | 23 | €9,517 | €7,613 | -€1,903 | -20.0% |
| Financial fixed assets | 28 | €4,845 | €16,845 | +€12,000 | +248% |
| Current assets | 29/58 | €104,448 | €111,660 | +€7,213 | +6.9% |
| Stocks and contracts in progress | 3 | €35,511 | €40,199 | +€4,688 | +13.2% |
| Stocks | 30/36 | €35,511 | €40,199 | +€4,688 | +13.2% |
| Amounts receivable within one year | 40/41 | €2,442 | €2,391 | -€51 | -2.1% |
| Trade receivables | 40 | €32 | €50 | +€18 | +57.3% |
| Other amounts receivable | 41 | €2,410 | €2,341 | -€69 | -2.9% |
| Cash at bank and in hand | 54/58 | €66,207 | €69,071 | +€2,864 | +4.3% |
| Deferred charges and accrued income | 490/1 | €289 | - | -€289 | |
| Total equity and liabilities | 10/49 | €206,303 | €210,885 | +€4,581 | +2.2% |
| Equity | 10/15 | €169,968 | €191,781 | +€21,813 | +12.8% |
| Contributions | 10/11 | €17,200 | €16,500 | -€700 | -4.1% |
| Reserves | 13 | €152,768 | €175,281 | +€22,513 | +14.7% |
| Distributable reserves | 133 | €152,768 | €175,281 | +€22,513 | +14.7% |
| Amounts payable | 17/49 | €36,336 | €19,103 | -€17,232 | -47.4% |
| Amounts payable within one year | 42/48 | €24,326 | €9,339 | -€14,987 | -61.6% |
| Current portion of amounts payable after more than one year | 42 | €17,251 | - | -€17,251 | |
| Trade debts | 44 | €2,751 | €4,284 | +€1,533 | +55.7% |
| Suppliers | 440/4 | €2,751 | €4,284 | +€1,533 | +55.7% |
| Taxes, remuneration and social security | 45 | €2,289 | €3,116 | +€827 | +36.1% |
| Taxes | 450/3 | €2,289 | €3,116 | +€827 | +36.1% |
| Other amounts payable | 47/48 | €2,035 | €1,940 | -€96 | -4.7% |
| Accrued charges and deferred income | 492/3 | €12,009 | €9,764 | -€2,245 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,631 | €14,631 | = | 0.0% |
| Other operating charges | 640/8 | €2,312 | €2,384 | +€72 | +3.1% |
| Gross operating margin | 9900 | €41,407 | €50,237 | +€8,830 | +21.3% |
| Operating profit (loss) | 9901 | €24,464 | €33,222 | +€8,758 | +35.8% |
| Financial income | 75/76B | €79 | €297 | +€217 | +274% |
| Recurring financial income | 75 | €79 | €297 | +€217 | +274% |
| Financial charges | 65/66B | €3,096 | €2,469 | -€627 | -20.2% |
| Recurring financial charges | 65 | €3,096 | €2,469 | -€627 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €21,448 | €31,049 | +€9,601 | +44.8% |
| Income taxes | 67/77 | €5,232 | €7,836 | +€2,604 | +49.8% |
| Profit (loss) for the period | 9904 | €16,216 | €23,213 | +€6,997 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,216 | €23,213 | +€6,997 | +43.2% |
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 25 October 2026 via checked.be.