DAY-NAY-RYKE: what changed
DAY-NAY-RYKE
Largest movements
- Tangible fixed assets +€29,292
up €29,292 (+259%), from €11,327 to €40,619
of which Leasing and similar rights: +€32,329
- Receivables within one year -€13,391
down €13,391 (-24.9%), from €53,845 to €40,454
of which Trade receivables: -€8,481
- Cash -€7,217
down €7,217 (-57.7%), from €12,509 to €5,292
mainly Investment in fixed assets (net) (-€36,288) and Net result for the year (-€30,430)
- Profit (loss) carried forward -€30,430
down €30,430 (-61.6%), from €49,361 to €18,931
- Debts after one year +€23,193
new in 2025: €23,193
- Trade debts +€14,964
up €14,964 (+480%), from €3,120 to €18,084
- Tax, wage and social debts -€10,941
down €10,941 (-48.1%), from €22,737 to €11,796
- Other debts +€6,542
up €6,542 (+53,841%), from €12 to €6,554
- Gross operating margin -€56,191
down €56,191, from €36,279 to -€19,912
- Taxes -€7,765
down €7,765 (-95.9%), from €8,096 to €331
- Depreciation +€3,735
up €3,735 (+102%), from €3,661 to €7,396
- Other operating charges +€694
up €694 (+41.3%), from €1,678 to €2,371
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,229 | €87,071 | +€8,842 | +11.3% |
| Fixed assets | 21/28 | €11,727 | €40,619 | +€28,892 | +246% |
| Tangible fixed assets | 22/27 | €11,327 | €40,619 | +€29,292 | +259% |
| Plant, machinery and equipment | 23 | €1,906 | €2,655 | +€749 | +39.3% |
| Furniture and vehicles | 24 | €9,421 | €5,635 | -€3,785 | -40.2% |
| Leasing and similar rights | 25 | - | €32,329 | +€32,329 | |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €66,503 | €46,452 | -€20,050 | -30.1% |
| Amounts receivable within one year | 40/41 | €53,845 | €40,454 | -€13,391 | -24.9% |
| Trade receivables | 40 | €48,935 | €40,454 | -€8,481 | -17.3% |
| Other amounts receivable | 41 | €4,910 | - | -€4,910 | |
| Cash at bank and in hand | 54/58 | €12,509 | €5,292 | -€7,217 | -57.7% |
| Deferred charges and accrued income | 490/1 | €149 | €707 | +€557 | +373% |
| Total equity and liabilities | 10/49 | €78,229 | €87,071 | +€8,842 | +11.3% |
| Equity | 10/15 | €52,361 | €21,931 | -€30,430 | -58.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,361 | €18,931 | -€30,430 | -61.6% |
| Amounts payable | 17/49 | €25,869 | €65,141 | +€39,272 | +152% |
| Amounts payable after more than one year | 17 | - | €23,193 | +€23,193 | |
| Financial debts | 170/4 | - | €23,193 | +€23,193 | |
| Amounts payable within one year | 42/48 | €25,869 | €41,948 | +€16,080 | +62.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,515 | +€5,515 | |
| Trade debts | 44 | €3,120 | €18,084 | +€14,964 | +480% |
| Suppliers | 440/4 | €3,120 | €18,084 | +€14,964 | +480% |
| Taxes, remuneration and social security | 45 | €22,737 | €11,796 | -€10,941 | -48.1% |
| Taxes | 450/3 | €22,737 | €11,796 | -€10,941 | -48.1% |
| Other amounts payable | 47/48 | €12 | €6,554 | +€6,542 | +53,841% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,661 | €7,396 | +€3,735 | +102% |
| Other operating charges | 640/8 | €1,678 | €2,371 | +€694 | +41.3% |
| Gross operating margin | 9900 | €36,279 | -€19,912 | -€56,191 | |
| Operating profit (loss) | 9901 | €30,940 | -€29,679 | -€60,619 | |
| Financial income | 75/76B | €58 | €63 | +€5 | +8.8% |
| Recurring financial income | 75 | €58 | €63 | +€5 | +8.8% |
| Financial charges | 65/66B | €199 | €483 | +€284 | +143% |
| Recurring financial charges | 65 | €199 | €483 | +€284 | +143% |
| Profit (loss) for the period before taxes | 9903 | €30,799 | -€30,099 | -€60,899 | |
| Income taxes | 67/77 | €8,096 | €331 | -€7,765 | -95.9% |
| Profit (loss) for the period | 9904 | €22,703 | -€30,430 | -€53,133 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,703 | -€30,430 | -€53,133 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.