DARYAD: 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.
DARYAD
Largest movements
- Cash +€25,006
up €25,006 (+52.9%), from €47,295 to €72,300
mainly Net result for the year (+€6,913) and Tax, wage and social debts (+€6,580)
- Stocks and contracts -€4,598
down €4,598 (-8.9%), from €51,654 to €47,056
- Receivables within one year -€3,719
down €3,719 (-50.2%), from €7,408 to €3,689
of which Other amounts receivable: -€3,678
- Reserves +€6,913
up €6,913 (+8.7%), from €79,116 to €86,030
- Tax, wage and social debts +€6,580
up €6,580 (+125%), from €5,252 to €11,832
of which Remuneration and social security: +€5,557
- Trade debts +€3,971
up €3,971 (+16.3%), from €24,311 to €28,282
- Other debts -€1,989
down €1,989 (-24.5%), from €8,101 to €6,113
- Gross operating margin +€8,610
up €8,610 (+34.6%), from €24,889 to €33,499
- Taxes +€1,604
up €1,604 (+97.1%), from €1,652 to €3,255
- Financial income -€1,117
down €1,117 (-99.5%), from €1,122 to €6
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 | €122,981 | €138,456 | +€15,476 | +12.6% |
| Fixed assets | 21/28 | €13,018 | €11,678 | -€1,341 | -10.3% |
| Tangible fixed assets | 22/27 | €4,018 | €2,678 | -€1,341 | -33.4% |
| Plant, machinery and equipment | 23 | €22 | €0 | -€22 | -100% |
| Furniture and vehicles | 24 | €3,950 | €2,678 | -€1,273 | -32.2% |
| Other tangible fixed assets | 26 | €46 | €0 | -€46 | -100% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €109,962 | €126,779 | +€16,816 | +15.3% |
| Stocks and contracts in progress | 3 | €51,654 | €47,056 | -€4,598 | -8.9% |
| Stocks | 30/36 | €51,654 | €47,056 | -€4,598 | -8.9% |
| Amounts receivable within one year | 40/41 | €7,408 | €3,689 | -€3,719 | -50.2% |
| Trade receivables | 40 | €3,731 | €3,689 | -€41 | -1.1% |
| Other amounts receivable | 41 | €3,678 | €0 | -€3,678 | -100% |
| Cash at bank and in hand | 54/58 | €47,295 | €72,300 | +€25,006 | +52.9% |
| Deferred charges and accrued income | 490/1 | €3,605 | €3,733 | +€128 | +3.5% |
| Total equity and liabilities | 10/49 | €122,981 | €138,456 | +€15,476 | +12.6% |
| Equity | 10/15 | €85,316 | €92,230 | +€6,913 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,116 | €86,030 | +€6,913 | +8.7% |
| Distributable reserves | 133 | €79,116 | €86,030 | +€6,913 | +8.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €37,664 | €46,226 | +€8,562 | +22.7% |
| Amounts payable within one year | 42/48 | €37,664 | €46,226 | +€8,562 | +22.7% |
| Trade debts | 44 | €24,311 | €28,282 | +€3,971 | +16.3% |
| Suppliers | 440/4 | €24,311 | €28,282 | +€3,971 | +16.3% |
| Taxes, remuneration and social security | 45 | €5,252 | €11,832 | +€6,580 | +125% |
| Taxes | 450/3 | €18 | €1,041 | +€1,023 | +5,705% |
| Remuneration and social security | 454/9 | €5,234 | €10,791 | +€5,557 | +106% |
| Other amounts payable | 47/48 | €8,101 | €6,113 | -€1,989 | -24.5% |
| Remuneration, social security and pensions | 62 | €19,978 | €20,038 | +€61 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,407 | €1,341 | -€67 | -4.7% |
| Other operating charges | 640/8 | €1,390 | €1,348 | -€42 | -3.0% |
| Gross operating margin | 9900 | €24,889 | €33,499 | +€8,610 | +34.6% |
| Operating profit (loss) | 9901 | €2,114 | €10,772 | +€8,658 | +409% |
| Financial income | 75/76B | €1,122 | €6 | -€1,117 | -99.5% |
| Recurring financial income | 75 | €1,122 | €6 | -€1,117 | -99.5% |
| Financial charges | 65/66B | €578 | €609 | +€31 | +5.4% |
| Recurring financial charges | 65 | €578 | €609 | +€31 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €2,658 | €10,169 | +€7,510 | +283% |
| Income taxes | 67/77 | €1,652 | €3,255 | +€1,604 | +97.1% |
| Profit (loss) for the period | 9904 | €1,007 | €6,913 | +€5,907 | +587% |
| Profit (loss) for the period to be appropriated | 9905 | €1,007 | €6,913 | +€5,907 | +587% |
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 23 October 2026 via checked.be.