DAYES BELUX: 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
DAYES BELUX
NACE 46.649, Wholesale of other machinery and equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€25,748
2024 · €418,684-€444,432
Equity
€1.9m
2024 · €1.9m-€25,748
Cash
€821,766
2024 · €5.5m-€4.7m
Balance sheet total
€5.3m
2024 · €7.4m-€2.1m
Largest movements
Assets
- Cash -€4.7m
down €4.7m (-85.0%), from €5.5m to €821,766
mainly Other debts (-€2.7m) and Receivables within one year (-€2.6m)
- Receivables within one year +€2.6m
up €2.6m (+142%), from €1.8m to €4.4m
of which Other amounts receivable: +€2.6m
Equity and liabilities
- Other debts -€2.7m
down €2.7m (-78.1%), from €3.5m to €755,738
- Trade debts +€604,758
up €604,758 (+43.6%), from €1.4m to €2.0m
Income statement
- Turnover -€2.4m
down €2.4m (-18.9%), from €12.5m to €10.2m
- Services and other goods -€1.7m
down €1.7m (-39.8%), from €4.2m to €2.5m
- Goods and materials -€1.4m
down €1.4m (-22.7%), from €6.2m to €4.8m
- Staff costs +€1.1m
up €1.1m (+96.7%), from €1.1m to €2.2m
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
€418,684
Turnover
-€2.4m
Other operating income
+€29,979
Goods and materials
+€1.4m
Services and other goods
+€1.7m
Staff costs
-€1.1m
Depreciation
+€106,148
Write-downs
-€7,499
Provisions
+€23,851
Other operating charges
+€984
Other operating items
-€328,292
Financial income
+€10,884
Financial charges
+€18,964
Taxes
+€73,553
Result 2025
-€25,748
raises the resultlowers the resultnot broken down further in the accounts
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
-€4.6m
Investment
-€16,948
Financing
€0
Cash 2024
€5.5m
From operations (derived)
-€4.6m
Net result for the year
-€25,748
Depreciation
+€39,031
Receivables within one year
-€2.6m
Provisions
-€19,384
Trade debts
+€604,758
Tax, wage and social debts
+€71,305
Other debts
-€2.7m
Accrued charges and deferred income
-€10,731
Investment (derived)
-€16,948
Investment in fixed assets (net)
-€16,948
Cash 2025
€821,766
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,407,815 | €5,327,110 | -€2.1m | -28.1% |
| Fixed assets | 21/28 | €107,496 | €85,413 | -€22,082 | -20.5% |
| Tangible fixed assets | 22/27 | €97,991 | €75,958 | -€22,032 | -22.5% |
| Plant, machinery and equipment | 23 | €97,045 | €75,958 | -€21,086 | -21.7% |
| Other tangible fixed assets | 26 | €946 | - | -€946 | |
| Financial fixed assets | 28 | €9,505 | €9,455 | -€50 | -0.5% |
| Other financial fixed assets | 284/8 | €9,505 | €9,455 | -€50 | -0.5% |
| Amounts receivable and cash guarantees | 285/8 | €9,505 | €9,455 | -€50 | -0.5% |
| Current assets | 29/58 | €7,300,320 | €5,241,697 | -€2.1m | -28.2% |
| Amounts receivable within one year | 40/41 | €1,828,171 | €4,419,931 | +€2.6m | +142% |
| Trade receivables | 40 | €1,753,295 | €1,763,817 | +€10,522 | +0.6% |
| Other amounts receivable | 41 | €74,876 | €2,656,114 | +€2.6m | +3,447% |
| Cash at bank and in hand | 54/58 | €5,472,149 | €821,766 | -€4.7m | -85.0% |
| Total equity and liabilities | 10/49 | €7,407,815 | €5,327,110 | -€2.1m | -28.1% |
| Equity | 10/15 | €1,881,719 | €1,855,971 | -€25,748 | -1.4% |
| Contributions | 10/11 | €1,052,457 | €1,052,457 | = | 0.0% |
| Capital | 10 | €1,052,457 | €1,052,457 | = | 0.0% |
| Issued capital | 100 | €1,052,457 | €1,052,457 | = | 0.0% |
| Reserves | 13 | €185,729 | €185,729 | = | 0.0% |
| Non-distributable reserves | 130/1 | €77,966 | €77,966 | = | 0.0% |
| Legal reserve | 130 | €77,966 | €77,966 | = | 0.0% |
| Tax-exempt reserves | 132 | €79,556 | €79,556 | = | 0.0% |
| Distributable reserves | 133 | €28,208 | €28,208 | = | 0.0% |
| Profit (loss) carried forward | 14 | €643,533 | €617,785 | -€25,748 | -4.0% |
| Provisions and deferred taxes | 16 | €74,466 | €55,082 | -€19,384 | -26.0% |
| Provisions for liabilities and charges | 160/5 | €74,466 | €55,082 | -€19,384 | -26.0% |
| Other liabilities and charges | 164/5 | €74,466 | €55,082 | -€19,384 | -26.0% |
| Amounts payable | 17/49 | €5,451,630 | €3,416,057 | -€2.0m | -37.3% |
| Amounts payable within one year | 42/48 | €5,426,564 | €3,401,722 | -€2.0m | -37.3% |
| Trade debts | 44 | €1,387,411 | €1,992,169 | +€604,758 | +43.6% |
| Suppliers | 440/4 | €1,387,411 | €1,992,169 | +€604,758 | +43.6% |
| Taxes, remuneration and social security | 45 | €582,511 | €653,815 | +€71,305 | +12.2% |
| Taxes | 450/3 | €231,945 | €247,296 | +€15,351 | +6.6% |
| Remuneration and social security | 454/9 | €350,566 | €406,519 | +€55,953 | +16.0% |
| Other amounts payable | 47/48 | €3,456,642 | €755,738 | -€2.7m | -78.1% |
| Accrued charges and deferred income | 492/3 | €25,066 | €14,335 | -€10,731 | -42.8% |
| Operating income | 70/76A | €12,526,477 | €10,194,834 | -€2.3m | -18.6% |
| Turnover | 70 | €12,520,379 | €10,158,756 | -€2.4m | -18.9% |
| Other operating income | 74 | €6,098 | €36,077 | +€29,979 | +492% |
| Operating charges | 60/66A | €11,912,969 | €10,129,157 | -€1.8m | -15.0% |
| Goods for resale, raw materials and consumables | 60 | €6,192,036 | €4,783,870 | -€1.4m | -22.7% |
| Purchases | 600/8 | €6,192,036 | €4,783,870 | -€1.4m | -22.7% |
| Services and other goods | 61 | €4,150,662 | €2,499,153 | -€1.7m | -39.8% |
| Remuneration, social security and pensions | 62 | €1,108,169 | €2,179,223 | +€1.1m | +96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,178 | €39,031 | -€106,148 | -73.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,926 | €16,425 | +€7,499 | +84.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,466 | -€19,384 | -€23,851 | |
| Other operating charges | 640/8 | €1,448 | €464 | -€984 | -67.9% |
| Non-recurring operating charges | 66A | €302,084 | €630,376 | +€328,292 | +109% |
| Operating profit (loss) | 9901 | €613,509 | €65,676 | -€547,832 | -89.3% |
| Financial income | 75/76B | €103,922 | €114,806 | +€10,884 | +10.5% |
| Recurring financial income | 75 | €61,481 | €114,806 | +€53,325 | +86.7% |
| Income from current assets | 751 | €61,481 | €114,806 | +€53,325 | +86.7% |
| Non-recurring financial income | 76B | €42,441 | - | -€42,441 | |
| Financial charges | 65/66B | €180,362 | €161,398 | -€18,964 | -10.5% |
| Recurring financial charges | 65 | €180,362 | €161,398 | -€18,964 | -10.5% |
| Other financial charges | 652/9 | €180,362 | €161,398 | -€18,964 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €537,069 | €19,084 | -€517,985 | -96.4% |
| Income taxes | 67/77 | €118,385 | €44,832 | -€73,553 | -62.1% |
| Taxes | 670/3 | €118,385 | €44,832 | -€73,553 | -62.1% |
| Profit (loss) for the period | 9904 | €418,684 | -€25,748 | -€444,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €418,684 | -€25,748 | -€444,432 |
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 28 October 2026 via checked.be.