DAYAM: 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.
What changed
DAYAM
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€424,361
2024 · -€41,153-€383,208
Equity
€401,123
2024 · €825,484-€424,361
Cash
€95,409
2024 · €38,714+€56,695
Balance sheet total
€17.5m
2024 · €17.0m+€510,299
Largest movements
Assets
- Receivables within one year +€237,904
up €237,904 (+43.4%), from €548,328 to €786,232
of which Other amounts receivable: +€238,124
- Tangible fixed assets +€203,917
up €203,917 (+1.6%), from €12.5m to €12.8m
of which Land and buildings: +€199,881
Equity and liabilities
- Debts after one year +€628,553
up €628,553 (+6.5%), from €9.7m to €10.3m
of which Financial debts: +€628,553
- Profit (loss) carried forward -€424,361
down €424,361 (-1,111%), from -€38,204 to -€462,565
Income statement
- Other operating charges +€375,215
up €375,215 (+5,549%), from €6,761 to €381,976
- Other operating income +€177,180
up €177,180 (+16,444%), from €1,077 to €178,257
- Services and other goods +€91,083
up €91,083 (+36.6%), from €248,757 to €339,840
- Financial income -€35,166
down €35,166 (-73.7%), from €47,740 to €12,574
- Financial charges +€28,502
up €28,502 (+7.5%), from €381,223 to €409,726
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.
Result 2024
-€41,153
Turnover
-€4,198
Other operating income
+€177,180
Services and other goods
-€91,083
Depreciation
-€26,224
Other operating charges
-€375,215
Financial income
-€35,166
Financial charges
-€28,502
Taxes
-€0
Result 2025
-€424,361
raises the resultlowers the result
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.
From operations
+€265,304
Investment
-€796,369
Financing
+€587,760
Cash 2024
€38,714
From operations (derived)
+€265,304
Net result for the year
-€424,361
Depreciation
+€592,453
Receivables within one year
-€237,904
Deferred charges and accrued income
-€11,784
Trade debts
+€105,074
Tax, wage and social debts
+€4,892
Other debts
+€93,460
Accrued charges and deferred income
+€143,474
Investment (derived)
-€796,369
Investment in fixed assets (net)
-€796,369
Financing
+€587,760
Debts after one year
+€628,553
Current portion of long-term debt
-€40,793
Cash 2025
€95,409
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,957,777 | €17,468,076 | +€510,299 | +3.0% |
| Fixed assets | 21/28 | €16,357,383 | €16,561,299 | +€203,917 | +1.2% |
| Tangible fixed assets | 22/27 | €12,549,662 | €12,753,579 | +€203,917 | +1.6% |
| Land and buildings | 22 | €12,523,151 | €12,723,032 | +€199,881 | +1.6% |
| Furniture and vehicles | 24 | €26,511 | €30,547 | +€4,036 | +15.2% |
| Financial fixed assets | 28 | €3,807,720 | €3,807,720 | = | 0.0% |
| Affiliated companies | 280/1 | €3,807,720 | €3,807,720 | = | 0.0% |
| Participating interests | 280 | €3,807,720 | €3,807,720 | = | 0.0% |
| Current assets | 29/58 | €600,395 | €906,777 | +€306,383 | +51.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €548,328 | €786,232 | +€237,904 | +43.4% |
| Trade receivables | 40 | €220 | €0 | -€220 | -100% |
| Other amounts receivable | 41 | €548,108 | €786,232 | +€238,124 | +43.4% |
| Cash at bank and in hand | 54/58 | €38,714 | €95,409 | +€56,695 | +146% |
| Deferred charges and accrued income | 490/1 | €13,353 | €25,137 | +€11,784 | +88.3% |
| Total equity and liabilities | 10/49 | €16,957,777 | €17,468,076 | +€510,299 | +3.0% |
| Equity | 10/15 | €825,484 | €401,123 | -€424,361 | -51.4% |
| Contributions | 10/11 | €415,824 | €415,824 | = | 0.0% |
| Capital | 10 | €374,240 | €374,240 | = | 0.0% |
| Issued capital | 100 | €374,240 | €374,240 | = | 0.0% |
| Contributions outside capital | 11 | €41,584 | €41,584 | = | 0.0% |
| Share premium | 1100/10 | €41,584 | €41,584 | = | 0.0% |
| Revaluation surpluses | 12 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €47,864 | €47,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,424 | €37,424 | = | 0.0% |
| Legal reserve | 130 | €37,424 | €37,424 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,440 | €10,440 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€38,204 | -€462,565 | -€424,361 | -1,111% |
| Provisions and deferred taxes | 16 | €80,025 | €80,025 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €80,025 | €80,025 | = | 0.0% |
| Other liabilities and charges | 164/5 | €80,025 | €80,025 | = | 0.0% |
| Amounts payable | 17/49 | €16,052,268 | €16,986,928 | +€934,660 | +5.8% |
| Amounts payable after more than one year | 17 | €9,658,165 | €10,286,718 | +€628,553 | +6.5% |
| Financial debts | 170/4 | €8,658,165 | €9,286,718 | +€628,553 | +7.3% |
| Credit institutions | 173 | €8,658,165 | €9,286,718 | +€628,553 | +7.3% |
| Other loans | 174 | €0 | - | = | |
| Other amounts payable | 178/9 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,171,298 | €6,333,932 | +€162,634 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €1,299,752 | €1,258,959 | -€40,793 | -3.1% |
| Trade debts | 44 | €19,629 | €124,703 | +€105,074 | +535% |
| Suppliers | 440/4 | €19,629 | €124,703 | +€105,074 | +535% |
| Taxes, remuneration and social security | 45 | €17,956 | €22,849 | +€4,892 | +27.2% |
| Taxes | 450/3 | €17,956 | €22,849 | +€4,892 | +27.2% |
| Other amounts payable | 47/48 | €4,833,962 | €4,927,422 | +€93,460 | +1.9% |
| Accrued charges and deferred income | 492/3 | €222,805 | €366,278 | +€143,474 | +64.4% |
| Operating income | 70/76A | €1,114,077 | €1,287,060 | +€172,982 | +15.5% |
| Turnover | 70 | €1,113,000 | €1,108,802 | -€4,198 | -0.4% |
| Other operating income | 74 | €1,077 | €178,257 | +€177,180 | +16,444% |
| Operating charges | 60/66A | €821,747 | €1,314,269 | +€492,522 | +59.9% |
| Services and other goods | 61 | €248,757 | €339,840 | +€91,083 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566,229 | €592,453 | +€26,224 | +4.6% |
| Other operating charges | 640/8 | €6,761 | €381,976 | +€375,215 | +5,549% |
| Operating profit (loss) | 9901 | €292,330 | -€27,209 | -€319,540 | |
| Financial income | 75/76B | €47,740 | €12,574 | -€35,166 | -73.7% |
| Recurring financial income | 75 | €47,740 | €12,574 | -€35,166 | -73.7% |
| Income from current assets | 751 | €47,731 | €12,574 | -€35,157 | -73.7% |
| Other financial income | 752/9 | €10 | €0 | -€9 | -95.9% |
| Financial charges | 65/66B | €381,223 | €409,726 | +€28,502 | +7.5% |
| Recurring financial charges | 65 | €381,223 | €409,726 | +€28,502 | +7.5% |
| Debt charges | 650 | €381,223 | €409,726 | +€28,502 | +7.5% |
| Other financial charges | 652/9 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€41,153 | -€424,361 | -€383,208 | -931% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Taxes | 670/3 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€41,153 | -€424,361 | -€383,208 | -931% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,153 | -€424,361 | -€383,208 | -931% |
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 27 October 2026 via checked.be.