Daskalidès: 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.
Daskalidès
Largest movements
- Receivables within one year +€60,022
up €60,022 (+34.5%), from €173,851 to €233,873
of which Trade receivables: +€31,408
- Stocks and contracts +€28,725
up €28,725 (+4.7%), from €607,484 to €636,209
- Tangible fixed assets -€16,807
down €16,807 (-26.8%), from €62,602 to €45,795
of which Plant, machinery and equipment: -€9,564
- Intangible fixed assets -€16,101
down €16,101 (-6.9%), from €232,321 to €216,220
- Debts after one year -€1.5m
down €1.5m (-75.9%), from €2.0m to €469,981
- Contributions +€1.4m
up €1.4m (+175%), from €800,000 to €2.2m
- Profit (loss) carried forward +€84,617
up €84,617 (+3.8%), from -€2.2m to -€2.2m
- Trade debts +€36,916
up €36,916 (+25.6%), from €144,168 to €181,084
- Financial charges -€305,415
down €305,415 (-85.0%), from €359,428 to €54,013
of which Financial charges: -€295,415
- Gross operating margin -€269,426
down €269,426 (-58.1%), from €463,481 to €194,055
- Financial income +€262,971
up €262,971 (+153,569%), from €171 to €263,142
of which Non-recurring financial income: +€263,000
- Write-downs -€184,435
down €184,435, from €90,884 to -€93,550
- Other operating charges +€97,624
up €97,624 (+1,992%), from €4,902 to €102,526
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 | €1,127,690 | €1,178,258 | +€50,568 | +4.5% |
| Formation expenses | 20 | €4,577 | €0 | -€4,577 | -100% |
| Fixed assets | 21/28 | €303,112 | €270,295 | -€32,818 | -10.8% |
| Intangible fixed assets | 21 | €232,321 | €216,220 | -€16,101 | -6.9% |
| Tangible fixed assets | 22/27 | €62,602 | €45,795 | -€16,807 | -26.8% |
| Plant, machinery and equipment | 23 | €24,629 | €15,065 | -€9,564 | -38.8% |
| Furniture and vehicles | 24 | €16,863 | €13,705 | -€3,159 | -18.7% |
| Other tangible fixed assets | 26 | €21,110 | €17,026 | -€4,084 | -19.3% |
| Financial fixed assets | 28 | €8,190 | €8,279 | +€90 | +1.1% |
| Current assets | 29/58 | €820,001 | €907,964 | +€87,962 | +10.7% |
| Stocks and contracts in progress | 3 | €607,484 | €636,209 | +€28,725 | +4.7% |
| Stocks | 30/36 | €607,484 | €636,209 | +€28,725 | +4.7% |
| Amounts receivable within one year | 40/41 | €173,851 | €233,873 | +€60,022 | +34.5% |
| Trade receivables | 40 | €152,388 | €183,797 | +€31,408 | +20.6% |
| Other amounts receivable | 41 | €21,463 | €50,076 | +€28,613 | +133% |
| Cash at bank and in hand | 54/58 | €32,042 | €26,248 | -€5,794 | -18.1% |
| Deferred charges and accrued income | 490/1 | €6,624 | €11,634 | +€5,010 | +75.6% |
| Total equity and liabilities | 10/49 | €1,127,690 | €1,178,258 | +€50,568 | +4.5% |
| Equity | 10/15 | -€1,440,511 | €44,106 | +€1.5m | |
| Contributions | 10/11 | €800,000 | €2,200,000 | +€1.4m | +175% |
| Profit (loss) carried forward | 14 | -€2,240,511 | -€2,155,894 | +€84,617 | +3.8% |
| Amounts payable | 17/49 | €2,568,201 | €1,134,152 | -€1.4m | -55.8% |
| Amounts payable after more than one year | 17 | €1,951,011 | €469,981 | -€1.5m | -75.9% |
| Financial debts | 170/4 | €1,951,011 | €469,981 | -€1.5m | -75.9% |
| Amounts payable within one year | 42/48 | €587,110 | €630,781 | +€43,670 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €64,457 | €68,409 | +€3,952 | +6.1% |
| Financial debts | 43 | €355,000 | €355,000 | = | 0.0% |
| Credit institutions | 430/8 | €355,000 | €355,000 | = | 0.0% |
| Trade debts | 44 | €144,168 | €181,084 | +€36,916 | +25.6% |
| Suppliers | 440/4 | €144,168 | €181,084 | +€36,916 | +25.6% |
| Taxes, remuneration and social security | 45 | €21,080 | €22,216 | +€1,136 | +5.4% |
| Taxes | 450/3 | €1,856 | €3,084 | +€1,228 | +66.1% |
| Remuneration and social security | 454/9 | €19,224 | €19,132 | -€92 | -0.5% |
| Other amounts payable | 47/48 | €2,405 | €4,071 | +€1,666 | +69.3% |
| Accrued charges and deferred income | 492/3 | €30,079 | €33,391 | +€3,311 | +11.0% |
| Non-recurring operating income | 76A | €248 | €20,277 | +€20,028 | +8,068% |
| Remuneration, social security and pensions | 62 | €182,021 | €187,092 | +€5,071 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150,229 | €112,420 | -€37,809 | -25.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €90,884 | -€93,550 | -€184,435 | |
| Other operating charges | 640/8 | €4,902 | €102,526 | +€97,624 | +1,992% |
| Non-recurring operating charges | 66A | €0 | €150 | +€150 | |
| Gross operating margin | 9900 | €463,481 | €194,055 | -€269,426 | -58.1% |
| Operating profit (loss) | 9901 | €35,445 | -€114,581 | -€150,027 | |
| Financial income | 75/76B | €171 | €263,142 | +€262,971 | +153,569% |
| Recurring financial income | 75 | €171 | €142 | -€29 | -17.0% |
| Non-recurring financial income | 76B | - | €263,000 | +€263,000 | |
| Financial charges | 65/66B | €359,428 | €54,013 | -€305,415 | -85.0% |
| Recurring financial charges | 65 | €349,428 | €54,013 | -€295,415 | -84.5% |
| Non-recurring financial charges | 66B | €10,000 | €0 | -€10,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€323,811 | €94,548 | +€418,359 | |
| Income taxes | 67/77 | - | €9,931 | +€9,931 | |
| Profit (loss) for the period | 9904 | -€323,811 | €84,617 | +€408,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€323,811 | €84,617 | +€408,428 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.