DAYAL: 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.
DAYAL
Largest movements
- Stocks and contracts +€5,001
up €5,001 (+6.8%), from €73,922 to €78,923
- Cash +€1,551
up €1,551 (+13.4%), from €11,597 to €13,148
mainly Trade debts (+€7,348) and Net result for the year (+€1,720)
- Trade debts +€7,348
up €7,348 (+34.9%), from €21,059 to €28,407
- Tax, wage and social debts -€2,314
down €2,314 (-16.3%), from €14,179 to €11,865
of which Remuneration and social security: -€1,921
- Profit (loss) carried forward +€1,720
up €1,720 (+11.5%), from €14,977 to €16,697
- Purchases and services +€204,193
up €204,193 (+15.2%), from €1.3m to €1.5m
- Turnover +€197,397
up €197,397 (+14.3%), from €1.4m to €1.6m
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 | €92,153 | €98,069 | +€5,916 | +6.4% |
| Fixed assets | 21/28 | €1,800 | €1,800 | = | 0.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €90,353 | €96,269 | +€5,916 | +6.5% |
| Stocks and contracts in progress | 3 | €73,922 | €78,923 | +€5,001 | +6.8% |
| Stocks | 30/36 | €73,922 | €78,923 | +€5,001 | +6.8% |
| Amounts receivable within one year | 40/41 | €4,057 | €3,386 | -€671 | -16.5% |
| Other amounts receivable | 41 | €4,057 | €3,386 | -€671 | -16.5% |
| Cash at bank and in hand | 54/58 | €11,597 | €13,148 | +€1,551 | +13.4% |
| Deferred charges and accrued income | 490/1 | €777 | €812 | +€35 | +4.6% |
| Total equity and liabilities | 10/49 | €92,153 | €98,069 | +€5,916 | +6.4% |
| Equity | 10/15 | €33,577 | €35,297 | +€1,720 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,977 | €16,697 | +€1,720 | +11.5% |
| Amounts payable | 17/49 | €58,576 | €62,772 | +€4,196 | +7.2% |
| Amounts payable after more than one year | 17 | €22,500 | €22,500 | = | 0.0% |
| Other amounts payable | 178/9 | €22,500 | €22,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,076 | €40,272 | +€4,196 | +11.6% |
| Trade debts | 44 | €21,059 | €28,407 | +€7,348 | +34.9% |
| Suppliers | 440/4 | €21,059 | €28,407 | +€7,348 | +34.9% |
| Taxes, remuneration and social security | 45 | €14,179 | €11,865 | -€2,314 | -16.3% |
| Taxes | 450/3 | €3,531 | €3,138 | -€393 | -11.1% |
| Remuneration and social security | 454/9 | €10,648 | €8,727 | -€1,921 | -18.0% |
| Other amounts payable | 47/48 | €838 | - | -€838 | |
| Turnover | 70 | €1,378,004 | €1,575,401 | +€197,397 | +14.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,344,215 | €1,548,408 | +€204,193 | +15.2% |
| Remuneration, social security and pensions | 62 | €23,930 | €21,794 | -€2,136 | -8.9% |
| Other operating charges | 640/8 | €11,042 | €6,708 | -€4,334 | -39.3% |
| Gross operating margin | 9900 | €46,599 | €31,120 | -€15,479 | -33.2% |
| Operating profit (loss) | 9901 | €11,627 | €2,618 | -€9,009 | -77.5% |
| Financial income | 75/76B | €120 | €199 | +€79 | +65.7% |
| Recurring financial income | 75 | €120 | €199 | +€79 | +65.7% |
| Financial charges | 65/66B | €308 | €301 | -€7 | -2.4% |
| Recurring financial charges | 65 | €308 | €301 | -€7 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €11,439 | €2,516 | -€8,922 | -78.0% |
| Income taxes | 67/77 | €2,288 | €796 | -€1,491 | -65.2% |
| Profit (loss) for the period | 9904 | €9,151 | €1,720 | -€7,431 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,151 | €1,720 | -€7,431 | -81.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.