Daya: 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.
Daya
Largest movements
- Receivables within one year +€8,069
up €8,069 (+121.1%), from €6,661 to €14,729
of which Trade receivables: +€4,944
- Cash +€5,875
up €5,875 (+10.3%), from €56,913 to €62,788
mainly Net result for the year (+€47,258) and Depreciation (+€10,177)
- Stocks and contracts -€5,635
down €5,635 (-14.8%), from €38,062 to €32,427
- Tangible fixed assets -€4,443
down €4,443 (-14.6%), from €30,347 to €25,905
of which Furniture and vehicles: -€6,317
- Trade debts +€9,727
up €9,727 (+23.2%), from €41,976 to €51,703
- Other debts -€5,318
down €5,318 (-9.4%), from €56,570 to €51,252
- Current portion of long-term debt -€4,615
no longer reported in 2025 (was €4,615)
- Accrued charges and deferred income +€3,772
new in 2025: €3,772
- Gross operating margin -€36,489
down €36,489 (-33.9%), from €107,752 to €71,263
- Taxes +€1,774
up €1,774 (+414.6%), from €428 to €2,202
- Other operating charges +€1,170
up €1,170 (+29.2%), from €4,006 to €5,175
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.
Cash bridge derived
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 | €133,280 | €137,490 | +€4,210 | +3.2% |
| Fixed assets | 21/28 | €30,827 | €26,024 | -€4,803 | -15.6% |
| Intangible fixed assets | 21 | €479 | €119 | -€360 | -75.1% |
| Tangible fixed assets | 22/27 | €30,347 | €25,905 | -€4,443 | -14.6% |
| Land and buildings | 22 | €1,667 | €833 | -€833 | -50.0% |
| Plant, machinery and equipment | 23 | €5,021 | €7,729 | +€2,708 | +53.9% |
| Furniture and vehicles | 24 | €23,660 | €17,342 | -€6,317 | -26.7% |
| Current assets | 29/58 | €102,453 | €111,466 | +€9,013 | +8.8% |
| Stocks and contracts in progress | 3 | €38,062 | €32,427 | -€5,635 | -14.8% |
| Stocks | 30/36 | €38,062 | €32,427 | -€5,635 | -14.8% |
| Amounts receivable within one year | 40/41 | €6,661 | €14,729 | +€8,069 | +121.1% |
| Trade receivables | 40 | €953 | €5,897 | +€4,944 | +519.0% |
| Other amounts receivable | 41 | €5,708 | €8,833 | +€3,125 | +54.7% |
| Cash at bank and in hand | 54/58 | €56,913 | €62,788 | +€5,875 | +10.3% |
| Deferred charges and accrued income | 490/1 | €818 | €1,522 | +€704 | +86.1% |
| Total equity and liabilities | 10/49 | €133,280 | €137,490 | +€4,210 | +3.2% |
| Equity | 10/15 | €28,272 | €28,530 | +€258 | +0.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,680 | €9,938 | +€258 | +2.7% |
| Distributable reserves | 133 | €9,680 | €9,938 | +€258 | +2.7% |
| Amounts payable | 17/49 | €105,007 | €108,960 | +€3,953 | +3.8% |
| Amounts payable within one year | 42/48 | €105,007 | €105,188 | +€180 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €4,615 | - | -€4,615 | |
| Trade debts | 44 | €41,976 | €51,703 | +€9,727 | +23.2% |
| Suppliers | 440/4 | €41,976 | €51,703 | +€9,727 | +23.2% |
| Taxes, remuneration and social security | 45 | €1,846 | €2,233 | +€386 | +20.9% |
| Taxes | 450/3 | €1,846 | €2,233 | +€386 | +20.9% |
| Other amounts payable | 47/48 | €56,570 | €51,252 | -€5,318 | -9.4% |
| Accrued charges and deferred income | 492/3 | - | €3,772 | +€3,772 | |
| Remuneration, social security and pensions | 62 | €5,823 | €4,940 | -€883 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,303 | €10,177 | +€874 | +9.4% |
| Other operating charges | 640/8 | €4,006 | €5,175 | +€1,170 | +29.2% |
| Gross operating margin | 9900 | €107,752 | €71,263 | -€36,489 | -33.9% |
| Operating profit (loss) | 9901 | €88,620 | €50,970 | -€37,650 | -42.5% |
| Financial income | 75/76B | €3,053 | €3,028 | -€25 | -0.8% |
| Recurring financial income | 75 | €3,053 | €3,028 | -€25 | -0.8% |
| Financial charges | 65/66B | €4,747 | €4,538 | -€208 | -4.4% |
| Recurring financial charges | 65 | €4,747 | €4,538 | -€208 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €86,926 | €49,460 | -€37,466 | -43.1% |
| Income taxes | 67/77 | €428 | €2,202 | +€1,774 | +414.6% |
| Profit (loss) for the period | 9904 | €86,498 | €47,258 | -€39,240 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,498 | €47,258 | -€39,240 | -45.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.