DAYI POWER: 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.
DAYI POWER
Largest movements
- Receivables within one year -€44,530
down €44,530 (-48.2%), from €92,307 to €47,777
of which Trade receivables: -€44,501
- Tangible fixed assets -€10,291
down €10,291 (-16.9%), from €60,725 to €50,434
of which Furniture and vehicles: -€9,700
- Trade debts -€25,221
down €25,221 (-59.5%), from €42,359 to €17,138
- Debts after one year -€20,643
down €20,643 (-78.3%), from €26,370 to €5,727
- Other debts -€6,536
down €6,536 (-23.9%), from €27,344 to €20,808
- Tax, wage and social debts -€3,557
down €3,557 (-70.3%), from €5,062 to €1,505
- Current portion of long-term debt +€3,317
up €3,317 (+25.1%), from €13,210 to €16,527
- Turnover -€128,380
down €128,380 (-41.9%), from €306,453 to €178,073
- Purchases and services -€122,635
down €122,635 (-42.4%), from €289,001 to €166,366
- Gross operating margin +€3,996
up €3,996 (+22.9%), from €17,451 to €21,447
- Depreciation +€3,418
up €3,418 (+49.7%), from €6,873 to €10,291
- Staff costs +€3,069
up €3,069 (+581%), from €528 to €3,596
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 | €158,140 | €104,688 | -€53,452 | -33.8% |
| Fixed assets | 21/28 | €60,725 | €50,434 | -€10,291 | -16.9% |
| Tangible fixed assets | 22/27 | €60,725 | €50,434 | -€10,291 | -16.9% |
| Plant, machinery and equipment | 23 | €2,081 | €1,491 | -€591 | -28.4% |
| Furniture and vehicles | 24 | €58,644 | €48,944 | -€9,700 | -16.5% |
| Current assets | 29/58 | €97,416 | €54,254 | -€43,162 | -44.3% |
| Amounts receivable within one year | 40/41 | €92,307 | €47,777 | -€44,530 | -48.2% |
| Trade receivables | 40 | €91,340 | €46,839 | -€44,501 | -48.7% |
| Other amounts receivable | 41 | €967 | €938 | -€29 | -3.0% |
| Cash at bank and in hand | 54/58 | €5,109 | €6,476 | +€1,368 | +26.8% |
| Total equity and liabilities | 10/49 | €158,140 | €104,688 | -€53,452 | -33.8% |
| Equity | 10/15 | €43,796 | €42,984 | -€812 | -1.9% |
| Contributions | 10/11 | €17,460 | €17,460 | = | 0.0% |
| Contributions outside capital | 11 | €17,460 | €17,460 | = | 0.0% |
| Other | 1109/19 | €17,460 | €17,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,336 | €25,524 | -€812 | -3.1% |
| Amounts payable | 17/49 | €114,345 | €61,704 | -€52,640 | -46.0% |
| Amounts payable after more than one year | 17 | €26,370 | €5,727 | -€20,643 | -78.3% |
| Financial debts | 170/4 | €26,370 | €5,727 | -€20,643 | -78.3% |
| Amounts payable within one year | 42/48 | €87,975 | €55,978 | -€31,997 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €13,210 | €16,527 | +€3,317 | +25.1% |
| Trade debts | 44 | €42,359 | €17,138 | -€25,221 | -59.5% |
| Suppliers | 440/4 | €42,359 | €17,138 | -€25,221 | -59.5% |
| Taxes, remuneration and social security | 45 | €5,062 | €1,505 | -€3,557 | -70.3% |
| Taxes | 450/3 | €5,062 | €1,505 | -€3,557 | -70.3% |
| Other amounts payable | 47/48 | €27,344 | €20,808 | -€6,536 | -23.9% |
| Turnover | 70 | €306,453 | €178,073 | -€128,380 | -41.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €289,001 | €166,366 | -€122,635 | -42.4% |
| Remuneration, social security and pensions | 62 | €528 | €3,596 | +€3,069 | +581% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,873 | €10,291 | +€3,418 | +49.7% |
| Other operating charges | 640/8 | €2,615 | €5,538 | +€2,923 | +112% |
| Gross operating margin | 9900 | €17,451 | €21,447 | +€3,996 | +22.9% |
| Operating profit (loss) | 9901 | €7,436 | €2,023 | -€5,413 | -72.8% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €4,024 | €974 | -€3,050 | -75.8% |
| Recurring financial charges | 65 | €4,024 | €974 | -€3,050 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | €3,427 | €1,048 | -€2,379 | -69.4% |
| Income taxes | 67/77 | €1,898 | €1,861 | -€37 | -2.0% |
| Profit (loss) for the period | 9904 | €1,529 | -€812 | -€2,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,529 | -€812 | -€2,341 |
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 19 October 2026 via checked.be.