DAYI MASTER: 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 MASTER
Largest movements
- Receivables within one year +€9,282
up €9,282 (+265.7%), from €3,493 to €12,776
of which Trade receivables: +€12,776
- Cash -€6,965
down €6,965 (-65.0%), from €10,720 to €3,755
mainly Other debts (-€16,049) and Receivables within one year (-€9,282)
- Tangible fixed assets -€6,844
down €6,844 (-23.8%), from €28,751 to €21,908
of which Other tangible fixed assets: -€4,372
- Stocks and contracts +€751
up €751 (+47.9%), from €1,569 to €2,319
- Other debts -€16,049
down €16,049 (-68.8%), from €23,343 to €7,294
- Profit (loss) carried forward +€5,304
up €5,304 (+71.5%), from -€7,416 to -€2,112
- Trade debts +€3,676
up €3,676 (+41.4%), from €8,886 to €12,562
- Tax, wage and social debts +€3,014
new in 2024: €3,014
- Taxes +€1,762
new in 2024: €1,762
- Depreciation -€1,713
down €1,713 (-20.0%), from €8,556 to €6,844
- Gross operating margin +€366
up €366 (+2.6%), from €13,953 to €14,319
- Other operating charges -€205
down €205 (-23.4%), from €875 to €670
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 | €44,813 | €40,758 | -€4,055 | -9.0% |
| Fixed assets | 21/28 | €28,751 | €21,908 | -€6,844 | -23.8% |
| Tangible fixed assets | 22/27 | €28,751 | €21,908 | -€6,844 | -23.8% |
| Plant, machinery and equipment | 23 | €17,646 | €15,174 | -€2,472 | -14.0% |
| Other tangible fixed assets | 26 | €11,106 | €6,734 | -€4,372 | -39.4% |
| Current assets | 29/58 | €16,062 | €18,850 | +€2,789 | +17.4% |
| Stocks and contracts in progress | 3 | €1,569 | €2,319 | +€751 | +47.9% |
| Stocks | 30/36 | €1,569 | €2,319 | +€751 | +47.9% |
| Amounts receivable within one year | 40/41 | €3,493 | €12,776 | +€9,282 | +265.7% |
| Trade receivables | 40 | - | €12,776 | +€12,776 | |
| Other amounts receivable | 41 | €3,493 | - | -€3,493 | |
| Cash at bank and in hand | 54/58 | €10,720 | €3,755 | -€6,965 | -65.0% |
| Deferred charges and accrued income | 490/1 | €280 | - | -€280 | |
| Total equity and liabilities | 10/49 | €44,813 | €40,758 | -€4,055 | -9.0% |
| Equity | 10/15 | €12,584 | €17,888 | +€5,304 | +42.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,416 | -€2,112 | +€5,304 | +71.5% |
| Amounts payable | 17/49 | €32,229 | €22,869 | -€9,359 | -29.0% |
| Amounts payable within one year | 42/48 | €32,229 | €22,869 | -€9,359 | -29.0% |
| Trade debts | 44 | €8,886 | €12,562 | +€3,676 | +41.4% |
| Suppliers | 440/4 | €8,886 | €12,562 | +€3,676 | +41.4% |
| Taxes, remuneration and social security | 45 | - | €3,014 | +€3,014 | |
| Taxes | 450/3 | - | €3,014 | +€3,014 | |
| Other amounts payable | 47/48 | €23,343 | €7,294 | -€16,049 | -68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,556 | €6,844 | -€1,713 | -20.0% |
| Other operating charges | 640/8 | €875 | €670 | -€205 | -23.4% |
| Gross operating margin | 9900 | €13,953 | €14,319 | +€366 | +2.6% |
| Operating profit (loss) | 9901 | €4,522 | €6,805 | +€2,284 | +50.5% |
| Financial income | 75/76B | €430 | €442 | +€12 | +2.9% |
| Recurring financial income | 75 | €430 | €442 | +€12 | +2.9% |
| Financial charges | 65/66B | €150 | €182 | +€32 | +21.1% |
| Recurring financial charges | 65 | €150 | €182 | +€32 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €4,802 | €7,066 | +€2,264 | +47.2% |
| Income taxes | 67/77 | - | €1,762 | +€1,762 | |
| Profit (loss) for the period | 9904 | €4,802 | €5,304 | +€502 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,802 | €5,304 | +€502 | +10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.