DAYBA: 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.
DAYBA
Largest movements
- Receivables within one year +€81,419
up €81,419 (+115%), from €71,053 to €152,472
of which Other amounts receivable: +€70,100
- Tangible fixed assets -€69,065
down €69,065 (-5.4%), from €1.3m to €1.2m
of which Land and buildings: -€45,845
- Debts after one year -€75,827
down €75,827 (-7.2%), from €1.1m to €980,481
- Profit (loss) carried forward +€51,953
no longer reported in 2025 (was -€51,953)
- Current portion of long-term debt +€15,330
up €15,330 (+10.4%), from €148,071 to €163,402
- Depreciation -€11,223
down €11,223 (-9.5%), from €118,738 to €107,515
- Financial charges +€3,112
up €3,112 (+10.4%), from €30,051 to €33,163
of which Non-recurring financial charges: +€7,612
- Gross operating margin -€2,422
down €2,422 (-1.2%), from €210,520 to €208,099
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 | €1,366,757 | €1,367,484 | +€727 | +0.1% |
| Fixed assets | 21/28 | €1,288,470 | €1,211,905 | -€76,565 | -5.9% |
| Intangible fixed assets | 21 | €20,000 | €12,500 | -€7,500 | -37.5% |
| Tangible fixed assets | 22/27 | €1,268,470 | €1,199,405 | -€69,065 | -5.4% |
| Land and buildings | 22 | €915,096 | €869,251 | -€45,845 | -5.0% |
| Plant, machinery and equipment | 23 | €254,456 | €222,233 | -€32,223 | -12.7% |
| Furniture and vehicles | 24 | €98,917 | €107,921 | +€9,004 | +9.1% |
| Current assets | 29/58 | €78,287 | €155,578 | +€77,291 | +98.7% |
| Amounts receivable within one year | 40/41 | €71,053 | €152,472 | +€81,419 | +115% |
| Trade receivables | 40 | €68,904 | €80,223 | +€11,319 | +16.4% |
| Other amounts receivable | 41 | €2,149 | €72,249 | +€70,100 | +3,262% |
| Cash at bank and in hand | 54/58 | €2,788 | €3,107 | +€319 | +11.4% |
| Deferred charges and accrued income | 490/1 | €4,447 | - | -€4,447 | |
| Total equity and liabilities | 10/49 | €1,366,757 | €1,367,484 | +€727 | +0.1% |
| Equity | 10/15 | €148,047 | €201,251 | +€53,204 | +35.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | - | €1,251 | +€1,251 | |
| Distributable reserves | 133 | - | €1,251 | +€1,251 | |
| Profit (loss) carried forward | 14 | -€51,953 | - | +€51,953 | |
| Amounts payable | 17/49 | €1,218,710 | €1,166,233 | -€52,478 | -4.3% |
| Amounts payable after more than one year | 17 | €1,056,308 | €980,481 | -€75,827 | -7.2% |
| Financial debts | 170/4 | €1,056,308 | €980,481 | -€75,827 | -7.2% |
| Amounts payable within one year | 42/48 | €162,402 | €177,056 | +€14,654 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €148,071 | €163,402 | +€15,330 | +10.4% |
| Trade debts | 44 | €2,073 | €372 | -€1,701 | -82.0% |
| Suppliers | 440/4 | €2,073 | €372 | -€1,701 | -82.0% |
| Taxes, remuneration and social security | 45 | €12,258 | €13,283 | +€1,025 | +8.4% |
| Taxes | 450/3 | €12,258 | €13,283 | +€1,025 | +8.4% |
| Accrued charges and deferred income | 492/3 | - | €8,695 | +€8,695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,738 | €107,515 | -€11,223 | -9.5% |
| Other operating charges | 640/8 | €15,715 | €13,824 | -€1,891 | -12.0% |
| Gross operating margin | 9900 | €210,520 | €208,099 | -€2,422 | -1.2% |
| Operating profit (loss) | 9901 | €76,067 | €86,760 | +€10,693 | +14.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €30,051 | €33,163 | +€3,112 | +10.4% |
| Recurring financial charges | 65 | €30,051 | €25,551 | -€4,500 | -15.0% |
| Non-recurring financial charges | 66B | - | €7,612 | +€7,612 | |
| Profit (loss) for the period before taxes | 9903 | €46,016 | €53,597 | +€7,581 | +16.5% |
| Income taxes | 67/77 | €439 | €393 | -€46 | -10.4% |
| Profit (loss) for the period | 9904 | €45,577 | €53,204 | +€7,627 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,577 | €53,204 | +€7,627 | +16.7% |
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 13 October 2026 via checked.be.