DAYA SAM: 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 SAM
Largest movements
- Tangible fixed assets -€990
down €990 (-16.7%), from €5,940 to €4,950
- Profit (loss) carried forward -€2,305
down €2,305 (-14.0%), from -€16,505 to -€18,809
- Other debts +€1,623
up €1,623 (+46.9%), from €3,458 to €5,081
- Trade debts -€313
down €313 (-82.3%), from €380 to €67
- Other operating charges -€374
down €374 (-85.5%), from €437 to €64
- Gross operating margin -€234
down €234 (-23.1%), from -€1,016 to -€1,250
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,940 | €4,950 | -€990 | -16.7% |
| Fixed assets | 21/28 | €5,940 | €4,950 | -€990 | -16.7% |
| Tangible fixed assets | 22/27 | €5,940 | €4,950 | -€990 | -16.7% |
| Other tangible fixed assets | 26 | €5,940 | €4,950 | -€990 | -16.7% |
| Current assets | 29/58 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €5,940 | €4,950 | -€990 | -16.7% |
| Equity | 10/15 | €2,095 | -€209 | -€2,305 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,505 | -€18,809 | -€2,305 | -14.0% |
| Amounts payable | 17/49 | €3,845 | €5,159 | +€1,315 | +34.2% |
| Amounts payable within one year | 42/48 | €3,845 | €5,159 | +€1,315 | +34.2% |
| Financial debts | 43 | €7 | €11 | +€4 | +60.9% |
| Credit institutions | 430/8 | €7 | €11 | +€4 | +60.9% |
| Trade debts | 44 | €380 | €67 | -€313 | -82.3% |
| Suppliers | 440/4 | €380 | €67 | -€313 | -82.3% |
| Other amounts payable | 47/48 | €3,458 | €5,081 | +€1,623 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €990 | €990 | = | 0.0% |
| Other operating charges | 640/8 | €437 | €64 | -€374 | -85.5% |
| Gross operating margin | 9900 | -€1,016 | -€1,250 | -€234 | -23.1% |
| Operating profit (loss) | 9901 | -€2,443 | -€2,304 | +€139 | +5.7% |
| Financial charges | 65/66B | €7 | €1 | -€6 | -85.6% |
| Recurring financial charges | 65 | €7 | €1 | -€6 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,450 | -€2,305 | +€145 | +5.9% |
| Profit (loss) for the period | 9904 | -€2,450 | -€2,305 | +€145 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,450 | -€2,305 | +€145 | +5.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.