DAYI: what changed
Two fiscal 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.
DAYI
Largest movements
- Receivables within one year +€10,280
up €10,280 (+23.6%), from €43,602 to €53,882
of which Trade receivables: +€7,567
- Tangible fixed assets -€3,100
down €3,100 (-21.7%), from €14,294 to €11,194
- Cash +€756
up €756 (+1025.2%), from €74 to €830
mainly Tax, wage and social debts (+€7,710) and Trade debts (+€4,458)
- Other debts -€8,206
down €8,206 (-56.7%), from €14,482 to €6,276
- Tax, wage and social debts +€7,710
up €7,710 (+65.7%), from €11,741 to €19,452
of which Remuneration and social security: +€9,915
- Trade debts +€4,458
up €4,458 (+47.4%), from €9,399 to €13,857
- Accrued charges and deferred income +€3,889
new in 2024: €3,889
- Gross operating margin -€4,503
down €4,503 (-51.1%), from €8,811 to €4,308
- Depreciation +€1,894
up €1,894 (+157.0%), from €1,206 to €3,100
- Taxes -€955
down €955 (-73.0%), from €1,308 to €353
- Other operating charges -€189
down €189 (-23.4%), from €809 to €620
- Financial charges -€103
down €103 (-40.7%), from €254 to €151
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.
Cash bridge derived
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 | €57,970 | €65,905 | +€7,935 | +13.7% |
| Fixed assets | 21/28 | €14,294 | €11,194 | -€3,100 | -21.7% |
| Tangible fixed assets | 22/27 | €14,294 | €11,194 | -€3,100 | -21.7% |
| Furniture and vehicles | 24 | €14,294 | €11,194 | -€3,100 | -21.7% |
| Current assets | 29/58 | €43,676 | €54,711 | +€11,035 | +25.3% |
| Amounts receivable within one year | 40/41 | €43,602 | €53,882 | +€10,280 | +23.6% |
| Trade receivables | 40 | €43,404 | €50,971 | +€7,567 | +17.4% |
| Other amounts receivable | 41 | €198 | €2,911 | +€2,713 | +1367.5% |
| Cash at bank and in hand | 54/58 | €74 | €830 | +€756 | +1025.2% |
| Total equity and liabilities | 10/49 | €57,970 | €65,905 | +€7,935 | +13.7% |
| Equity | 10/15 | €22,348 | €22,432 | +€84 | +0.4% |
| Contributions | 10/11 | €1,350 | €1,350 | = | 0.0% |
| Reserves | 13 | €20,998 | €21,082 | +€84 | +0.4% |
| Distributable reserves | 133 | €20,998 | €21,082 | +€84 | +0.4% |
| Amounts payable | 17/49 | €35,622 | €43,474 | +€7,852 | +22.0% |
| Amounts payable within one year | 42/48 | €35,622 | €39,585 | +€3,962 | +11.1% |
| Trade debts | 44 | €9,399 | €13,857 | +€4,458 | +47.4% |
| Suppliers | 440/4 | €9,399 | €13,857 | +€4,458 | +47.4% |
| Taxes, remuneration and social security | 45 | €11,741 | €19,452 | +€7,710 | +65.7% |
| Taxes | 450/3 | €3,227 | €1,022 | -€2,205 | -68.3% |
| Remuneration and social security | 454/9 | €8,515 | €18,430 | +€9,915 | +116.5% |
| Other amounts payable | 47/48 | €14,482 | €6,276 | -€8,206 | -56.7% |
| Accrued charges and deferred income | 492/3 | - | €3,889 | +€3,889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,206 | €3,100 | +€1,894 | +157.0% |
| Other operating charges | 640/8 | €809 | €620 | -€189 | -23.4% |
| Gross operating margin | 9900 | €8,811 | €4,308 | -€4,503 | -51.1% |
| Operating profit (loss) | 9901 | €6,795 | €588 | -€6,208 | -91.4% |
| Financial charges | 65/66B | €254 | €151 | -€103 | -40.7% |
| Recurring financial charges | 65 | €254 | €151 | -€103 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €6,541 | €437 | -€6,104 | -93.3% |
| Income taxes | 67/77 | €1,308 | €353 | -€955 | -73.0% |
| Profit (loss) for the period | 9904 | €5,233 | €84 | -€5,149 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,233 | €84 | -€5,149 | -98.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.