DAYAM I: 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.
DAYAM I
Largest movements
- Receivables within one year +€47,893
up €47,893 (+15.2%), from €314,362 to €362,255
of which Other amounts receivable: +€48,072
- Debts after one year -€153,119
down €153,119 (-9.0%), from €1.7m to €1.5m
- Profit (loss) carried forward +€116,381
up €116,381 (+27.6%), from €421,845 to €538,226
- Other debts +€116,347
up €116,347 (+13.7%), from €852,053 to €968,400
- Trade debts -€56,793
down €56,793 (-97.6%), from €58,196 to €1,403
- Financial income +€169,499
up €169,499 (+1,456%), from €11,643 to €181,142
- Gross operating margin -€93,267
down €93,267 (-41.6%), from €223,968 to €130,701
- Depreciation +€21,773
up €21,773 (+23.7%), from €91,949 to €113,722
- Other operating charges -€11,579
down €11,579 (-33.8%), from €34,246 to €22,667
- Financial charges +€5,234
up €5,234 (+9.7%), from €53,839 to €59,073
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 | €3,968,407 | €3,999,436 | +€31,029 | +0.8% |
| Fixed assets | 21/28 | €3,632,526 | €3,621,417 | -€11,109 | -0.3% |
| Tangible fixed assets | 22/27 | €3,216,326 | €3,205,217 | -€11,109 | -0.3% |
| Land and buildings | 22 | €3,156,227 | €3,156,124 | -€103 | 0.0% |
| Plant, machinery and equipment | 23 | €34,894 | €27,888 | -€7,006 | -20.1% |
| Furniture and vehicles | 24 | €25,205 | €21,206 | -€4,000 | -15.9% |
| Financial fixed assets | 28 | €416,200 | €416,200 | = | 0.0% |
| Current assets | 29/58 | €335,881 | €378,019 | +€42,138 | +12.5% |
| Amounts receivable within one year | 40/41 | €314,362 | €362,255 | +€47,893 | +15.2% |
| Trade receivables | 40 | €179 | - | -€179 | |
| Other amounts receivable | 41 | €314,184 | €362,255 | +€48,072 | +15.3% |
| Cash at bank and in hand | 54/58 | €19,202 | €14,593 | -€4,609 | -24.0% |
| Deferred charges and accrued income | 490/1 | €2,317 | €1,171 | -€1,146 | -49.5% |
| Total equity and liabilities | 10/49 | €3,968,407 | €3,999,436 | +€31,029 | +0.8% |
| Equity | 10/15 | €1,211,951 | €1,328,332 | +€116,381 | +9.6% |
| Contributions | 10/11 | €334,144 | €334,144 | = | 0.0% |
| Reserves | 13 | €455,962 | €455,962 | = | 0.0% |
| Distributable reserves | 133 | €455,962 | €455,962 | = | 0.0% |
| Profit (loss) carried forward | 14 | €421,845 | €538,226 | +€116,381 | +27.6% |
| Amounts payable | 17/49 | €2,756,456 | €2,671,104 | -€85,353 | -3.1% |
| Amounts payable after more than one year | 17 | €1,692,537 | €1,539,418 | -€153,119 | -9.0% |
| Financial debts | 170/4 | €1,692,537 | €1,539,418 | -€153,119 | -9.0% |
| Amounts payable within one year | 42/48 | €1,061,364 | €1,122,922 | +€61,558 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €151,115 | €153,119 | +€2,004 | +1.3% |
| Trade debts | 44 | €58,196 | €1,403 | -€56,793 | -97.6% |
| Suppliers | 440/4 | €58,196 | €1,403 | -€56,793 | -97.6% |
| Other amounts payable | 47/48 | €852,053 | €968,400 | +€116,347 | +13.7% |
| Accrued charges and deferred income | 492/3 | €2,554 | €8,763 | +€6,209 | +243% |
| Non-recurring operating income | 76A | €174,539 | - | -€174,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,949 | €113,722 | +€21,773 | +23.7% |
| Other operating charges | 640/8 | €34,246 | €22,667 | -€11,579 | -33.8% |
| Gross operating margin | 9900 | €223,968 | €130,701 | -€93,267 | -41.6% |
| Operating profit (loss) | 9901 | €97,773 | -€5,688 | -€103,461 | |
| Financial income | 75/76B | €11,643 | €181,142 | +€169,499 | +1,456% |
| Recurring financial income | 75 | €11,643 | €181,142 | +€169,499 | +1,456% |
| Financial charges | 65/66B | €53,839 | €59,073 | +€5,234 | +9.7% |
| Recurring financial charges | 65 | €53,839 | €59,073 | +€5,234 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €55,577 | €116,381 | +€60,804 | +109% |
| Profit (loss) for the period | 9904 | €55,577 | €116,381 | +€60,804 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €55,577 | €116,381 | +€60,804 | +109% |
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 26 October 2026 via checked.be.