DAYENOU: 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.
DAYENOU
Largest movements
- Deferred charges and accrued income +€13,261
up €13,261 (+2,488%), from €533 to €13,794
- Receivables within one year +€9,002
up €9,002 (+89.0%), from €10,119 to €19,121
of which Trade receivables: +€7,671
- Cash +€1,599
up €1,599 (+42.4%), from €3,773 to €5,372
mainly Other debts (+€14,020) and Trade debts (+€5,008)
- Other debts +€14,020
new in 2024: €14,020
- Trade debts +€5,008
up €5,008 (+83.9%), from €5,967 to €10,975
- Tax, wage and social debts +€4,099
up €4,099 (+100.0%), from €4,100 to €8,199
of which Taxes: +€3,085
- Staff costs +€25,890
up €25,890 (+483%), from €5,365 to €31,255
- Gross operating margin +€25,327
up €25,327 (+163%), from €15,500 to €40,827
- Depreciation +€2,681
up €2,681 (+132%), from €2,027 to €4,708
- Financial charges +€1,546
up €1,546 (+736%), from €210 to €1,756
- Other operating charges +€702
up €702 (+88.9%), from €790 to €1,492
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,201 | €48,816 | +€23,615 | +93.7% |
| Fixed assets | 21/28 | €10,776 | €10,529 | -€247 | -2.3% |
| Tangible fixed assets | 22/27 | €10,776 | €10,329 | -€447 | -4.1% |
| Furniture and vehicles | 24 | €10,776 | €10,329 | -€447 | -4.1% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €14,425 | €38,287 | +€23,862 | +165% |
| Amounts receivable within one year | 40/41 | €10,119 | €19,121 | +€9,002 | +89.0% |
| Trade receivables | 40 | €9,355 | €17,026 | +€7,671 | +82.0% |
| Other amounts receivable | 41 | €764 | €2,095 | +€1,331 | +174% |
| Cash at bank and in hand | 54/58 | €3,773 | €5,372 | +€1,599 | +42.4% |
| Deferred charges and accrued income | 490/1 | €533 | €13,794 | +€13,261 | +2,488% |
| Total equity and liabilities | 10/49 | €25,201 | €48,816 | +€23,615 | +93.7% |
| Equity | 10/15 | €15,134 | €15,367 | +€233 | +1.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,134 | €13,367 | +€233 | +1.8% |
| Distributable reserves | 133 | €13,134 | €13,367 | +€233 | +1.8% |
| Amounts payable | 17/49 | €10,067 | €33,449 | +€23,382 | +232% |
| Amounts payable within one year | 42/48 | €10,067 | €33,194 | +€23,127 | +230% |
| Trade debts | 44 | €5,967 | €10,975 | +€5,008 | +83.9% |
| Suppliers | 440/4 | €5,967 | €10,975 | +€5,008 | +83.9% |
| Taxes, remuneration and social security | 45 | €4,100 | €8,199 | +€4,099 | +100.0% |
| Taxes | 450/3 | €4,100 | €7,185 | +€3,085 | +75.2% |
| Remuneration and social security | 454/9 | - | €1,014 | +€1,014 | |
| Other amounts payable | 47/48 | - | €14,020 | +€14,020 | |
| Accrued charges and deferred income | 492/3 | - | €255 | +€255 | |
| Remuneration, social security and pensions | 62 | €5,365 | €31,255 | +€25,890 | +483% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,027 | €4,708 | +€2,681 | +132% |
| Other operating charges | 640/8 | €790 | €1,492 | +€702 | +88.9% |
| Gross operating margin | 9900 | €15,500 | €40,827 | +€25,327 | +163% |
| Operating profit (loss) | 9901 | €7,318 | €3,372 | -€3,946 | -53.9% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €210 | €1,756 | +€1,546 | +736% |
| Recurring financial charges | 65 | €210 | €1,756 | +€1,546 | +736% |
| Profit (loss) for the period before taxes | 9903 | €7,129 | €1,616 | -€5,513 | -77.3% |
| Income taxes | 67/77 | €2,038 | €1,382 | -€656 | -32.2% |
| Profit (loss) for the period | 9904 | €5,091 | €234 | -€4,857 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,091 | €234 | -€4,857 | -95.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.