DAYAKE: what changed
Two fiscal 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.
DAYAKE
Largest movements
- Receivables within one year -€127,608
down €127,608 (-83.9%), from €152,019 to €24,411
of which Trade receivables: -€124,033
- Tangible fixed assets -€65,772
down €65,772 (-33.5%), from €196,586 to €130,814
of which Furniture and vehicles: -€43,198
- Stocks and contracts -€60,200
down €60,200 (-33.7%), from €178,828 to €118,628
- Cash +€37,860
up €37,860 (+141.0%), from €26,856 to €64,716
mainly Receivables within one year (+€127,608) and Depreciation (+€66,219)
- Profit (loss) carried forward -€220,058
down €220,058 (-13.3%), from -€1.6m to -€1.9m
- Other debts -€28,895
down €28,895 (-2.3%), from €1.2m to €1.2m
- Trade debts +€26,098
up €26,098 (+42504.8%), from €61 to €26,159
- Debts after one year +€10,916
up €10,916 (+1.5%), from €734,645 to €745,561
- Tax, wage and social debts -€6,342
down €6,342 (-99.9%), from €6,346 to €4
- Financial charges -€499,387
down €499,387 (-94.5%), from €528,472 to €29,085
of which Non-recurring financial charges: -€500,000
- Gross operating margin -€238,675
down €238,675, from €116,796 to -€121,879
- Taxes -€1,637
down €1,637, from €1,473 to -€164
- Other operating charges +€1,488
up €1,488 (+63.3%), from €2,350 to €3,838
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 | €558,814 | €340,855 | -€217,958 | -39.0% |
| Fixed assets | 21/28 | €198,113 | €131,894 | -€66,219 | -33.4% |
| Intangible fixed assets | 21 | €1,277 | €829 | -€448 | -35.1% |
| Tangible fixed assets | 22/27 | €196,586 | €130,814 | -€65,772 | -33.5% |
| Land and buildings | 22 | €17,939 | €8,423 | -€9,516 | -53.0% |
| Plant, machinery and equipment | 23 | €4,101 | €2,679 | -€1,421 | -34.7% |
| Furniture and vehicles | 24 | €132,779 | €89,581 | -€43,198 | -32.5% |
| Leasing and similar rights | 25 | €41,767 | €30,131 | -€11,636 | -27.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €360,701 | €208,962 | -€151,739 | -42.1% |
| Stocks and contracts in progress | 3 | €178,828 | €118,628 | -€60,200 | -33.7% |
| Stocks | 30/36 | €178,828 | €118,628 | -€60,200 | -33.7% |
| Amounts receivable within one year | 40/41 | €152,019 | €24,411 | -€127,608 | -83.9% |
| Trade receivables | 40 | €147,019 | €22,986 | -€124,033 | -84.4% |
| Other amounts receivable | 41 | €5,000 | €1,424 | -€3,575 | -71.5% |
| Cash at bank and in hand | 54/58 | €26,856 | €64,716 | +€37,860 | +141.0% |
| Deferred charges and accrued income | 490/1 | €2,999 | €1,207 | -€1,791 | -59.7% |
| Total equity and liabilities | 10/49 | €558,814 | €340,855 | -€217,958 | -39.0% |
| Equity | 10/15 | -€1,456,662 | -€1,676,720 | -€220,058 | -15.1% |
| Contributions | 10/11 | €192,117 | €192,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,648,779 | -€1,868,837 | -€220,058 | -13.3% |
| Amounts payable | 17/49 | €2,015,476 | €2,017,575 | +€2,100 | +0.1% |
| Amounts payable after more than one year | 17 | €734,645 | €745,561 | +€10,916 | +1.5% |
| Financial debts | 170/4 | €734,645 | €745,561 | +€10,916 | +1.5% |
| Amounts payable within one year | 42/48 | €1,253,216 | €1,244,076 | -€9,139 | -0.7% |
| Trade debts | 44 | €61 | €26,159 | +€26,098 | +42504.8% |
| Suppliers | 440/4 | €61 | €26,159 | +€26,098 | +42504.8% |
| Taxes, remuneration and social security | 45 | €6,346 | €4 | -€6,342 | -99.9% |
| Taxes | 450/3 | €6,346 | €4 | -€6,342 | -99.9% |
| Other amounts payable | 47/48 | €1,246,808 | €1,217,913 | -€28,895 | -2.3% |
| Accrued charges and deferred income | 492/3 | €27,615 | €27,938 | +€323 | +1.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,959 | €66,219 | +€261 | +0.4% |
| Other operating charges | 640/8 | €2,350 | €3,838 | +€1,488 | +63.3% |
| Gross operating margin | 9900 | €116,796 | -€121,879 | -€238,675 | |
| Operating profit (loss) | 9901 | €48,488 | -€191,936 | -€240,424 | |
| Financial income | 75/76B | €1,607 | €799 | -€808 | -50.3% |
| Recurring financial income | 75 | €1,607 | €799 | -€808 | -50.3% |
| Financial charges | 65/66B | €528,472 | €29,085 | -€499,387 | -94.5% |
| Recurring financial charges | 65 | €28,472 | €29,085 | +€613 | +2.2% |
| Non-recurring financial charges | 66B | €500,000 | €0 | -€500,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€478,377 | -€220,222 | +€258,155 | +54.0% |
| Income taxes | 67/77 | €1,473 | -€164 | -€1,637 | |
| Profit (loss) for the period | 9904 | -€479,850 | -€220,058 | +€259,792 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€479,850 | -€220,058 | +€259,792 | +54.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.