DAYAMI: 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.
DAYAMI
Largest movements
- Receivables within one year +€77,823
up €77,823 (+26.0%), from €299,611 to €377,433
of which Other amounts receivable: +€88,470
- Tangible fixed assets -€36,114
down €36,114 (-4.5%), from €809,692 to €773,578
of which Land and buildings: -€36,284
- Reserves +€250,361
up €250,361 (+11.0%), from €2.3m to €2.5m
of which Distributable reserves: +€250,361
- Tax, wage and social debts -€210,828
down €210,828 (-87.0%), from €242,270 to €31,441
of which Taxes: -€211,372
- Debts after one year -€41,801
down €41,801 (-11.8%), from €354,749 to €312,948
- Gross operating margin -€673,619
down €673,619 (-52.9%), from €1.3m to €600,729
- Taxes -€207,607
down €207,607 (-64.5%), from €321,770 to €114,163
- Staff costs -€43,544
down €43,544 (-17.2%), from €252,942 to €209,398
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 | €3,013,257 | €3,011,875 | -€1,382 | 0.0% |
| Fixed assets | 21/28 | €810,102 | €773,987 | -€36,114 | -4.5% |
| Tangible fixed assets | 22/27 | €809,692 | €773,578 | -€36,114 | -4.5% |
| Land and buildings | 22 | €804,769 | €768,486 | -€36,284 | -4.5% |
| Plant, machinery and equipment | 23 | €1,431 | €2,061 | +€630 | +44.0% |
| Furniture and vehicles | 24 | €3,491 | €3,030 | -€460 | -13.2% |
| Financial fixed assets | 28 | €410 | €410 | = | 0.0% |
| Current assets | 29/58 | €2,203,156 | €2,237,887 | +€34,732 | +1.6% |
| Stocks and contracts in progress | 3 | €37,981 | €17,250 | -€20,731 | -54.6% |
| Stocks | 30/36 | €37,981 | €17,250 | -€20,731 | -54.6% |
| Amounts receivable within one year | 40/41 | €299,611 | €377,433 | +€77,823 | +26.0% |
| Trade receivables | 40 | €270,465 | €259,817 | -€10,648 | -3.9% |
| Other amounts receivable | 41 | €29,146 | €117,616 | +€88,470 | +303.5% |
| Current investments | 50/53 | €1,137,192 | €1,137,688 | +€496 | 0.0% |
| Cash at bank and in hand | 54/58 | €720,746 | €702,658 | -€18,089 | -2.5% |
| Deferred charges and accrued income | 490/1 | €7,626 | €2,858 | -€4,768 | -62.5% |
| Total equity and liabilities | 10/49 | €3,013,257 | €3,011,875 | -€1,382 | 0.0% |
| Equity | 10/15 | €2,310,859 | €2,561,219 | +€250,361 | +10.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,275,388 | €2,525,748 | +€250,361 | +11.0% |
| Tax-exempt reserves | 132 | €364 | €364 | = | 0.0% |
| Distributable reserves | 133 | €2,275,024 | €2,525,385 | +€250,361 | +11.0% |
| Profit (loss) carried forward | 14 | €16,879 | €16,879 | = | 0.0% |
| Amounts payable | 17/49 | €702,399 | €450,655 | -€251,743 | -35.8% |
| Amounts payable after more than one year | 17 | €354,749 | €312,948 | -€41,801 | -11.8% |
| Financial debts | 170/4 | €354,749 | €312,948 | -€41,801 | -11.8% |
| Amounts payable within one year | 42/48 | €340,869 | €136,671 | -€204,198 | -59.9% |
| Current portion of amounts payable after more than one year | 42 | €41,205 | €41,801 | +€597 | +1.4% |
| Trade debts | 44 | €57,394 | €63,428 | +€6,033 | +10.5% |
| Suppliers | 440/4 | €57,394 | €63,428 | +€6,033 | +10.5% |
| Taxes, remuneration and social security | 45 | €242,270 | €31,441 | -€210,828 | -87.0% |
| Taxes | 450/3 | €211,372 | €0 | -€211,372 | -100.0% |
| Remuneration and social security | 454/9 | €30,897 | €31,441 | +€544 | +1.8% |
| Accrued charges and deferred income | 492/3 | €6,781 | €1,037 | -€5,744 | -84.7% |
| Non-recurring operating income | 76A | €55,796 | €1,200 | -€54,596 | -97.8% |
| Remuneration, social security and pensions | 62 | €252,942 | €209,398 | -€43,544 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,003 | €40,886 | -€6,117 | -13.0% |
| Other operating charges | 640/8 | €11,360 | €5,343 | -€6,018 | -53.0% |
| Gross operating margin | 9900 | €1,274,348 | €600,729 | -€673,619 | -52.9% |
| Operating profit (loss) | 9901 | €963,043 | €345,102 | -€617,941 | -64.2% |
| Financial income | 75/76B | €28,570 | €26,757 | -€1,813 | -6.3% |
| Recurring financial income | 75 | €28,570 | €26,757 | -€1,813 | -6.3% |
| Financial charges | 65/66B | €7,282 | €7,335 | +€53 | +0.7% |
| Recurring financial charges | 65 | €7,282 | €7,335 | +€53 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €984,331 | €364,524 | -€619,807 | -63.0% |
| Income taxes | 67/77 | €321,770 | €114,163 | -€207,607 | -64.5% |
| Profit (loss) for the period | 9904 | €662,561 | €250,361 | -€412,200 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €662,561 | €250,361 | -€412,200 | -62.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.