DAYIM: 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.
DAYIM
Largest movements
- Cash -€41,345
down €41,345 (-33.7%), from €122,807 to €81,462
mainly Contributions, distributions and other (-€43,352) and Receivables within one year (-€13,932)
- Receivables within one year +€13,932
up €13,932 (+188.6%), from €7,389 to €21,321
of which Other amounts receivable: +€14,342
- Tangible fixed assets -€2,007
no longer reported in 2025 (was €2,007)
- Reserves -€31,247
down €31,247 (-30.2%), from €103,613 to €72,366
of which Distributable reserves: -€31,247
- Gross operating margin +€6,033
up €6,033 (+11.3%), from €53,492 to €59,525
- Staff costs +€1,724
up €1,724 (+5.1%), from €33,649 to €35,372
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.
Cash bridge derived
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 | €140,374 | €111,287 | -€29,086 | -20.7% |
| Fixed assets | 21/28 | €2,108 | €101 | -€2,007 | -95.2% |
| Tangible fixed assets | 22/27 | €2,007 | - | -€2,007 | |
| Furniture and vehicles | 24 | €2,007 | - | -€2,007 | |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €138,265 | €111,186 | -€27,079 | -19.6% |
| Stocks and contracts in progress | 3 | €6,769 | €7,073 | +€305 | +4.5% |
| Stocks | 30/36 | €6,769 | €7,073 | +€305 | +4.5% |
| Amounts receivable within one year | 40/41 | €7,389 | €21,321 | +€13,932 | +188.6% |
| Trade receivables | 40 | €7,389 | €6,979 | -€410 | -5.6% |
| Other amounts receivable | 41 | - | €14,342 | +€14,342 | |
| Cash at bank and in hand | 54/58 | €122,807 | €81,462 | -€41,345 | -33.7% |
| Deferred charges and accrued income | 490/1 | €1,302 | €1,330 | +€29 | +2.2% |
| Total equity and liabilities | 10/49 | €140,374 | €111,287 | -€29,086 | -20.7% |
| Equity | 10/15 | €125,296 | €94,049 | -€31,247 | -24.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €103,613 | €72,366 | -€31,247 | -30.2% |
| Non-distributable reserves | 130/1 | €405 | €405 | = | 0.0% |
| Reserves not available under the articles | 1311 | €405 | €405 | = | 0.0% |
| Distributable reserves | 133 | €103,208 | €71,961 | -€31,247 | -30.3% |
| Profit (loss) carried forward | 14 | €2,683 | €2,683 | = | 0.0% |
| Amounts payable | 17/49 | €15,078 | €17,239 | +€2,161 | +14.3% |
| Amounts payable within one year | 42/48 | €15,078 | €16,595 | +€1,517 | +10.1% |
| Trade debts | 44 | €169 | €271 | +€102 | +60.6% |
| Suppliers | 440/4 | €169 | €271 | +€102 | +60.6% |
| Taxes, remuneration and social security | 45 | €13,965 | €14,156 | +€191 | +1.4% |
| Taxes | 450/3 | €4,680 | €5,267 | +€587 | +12.5% |
| Remuneration and social security | 454/9 | €9,285 | €8,889 | -€396 | -4.3% |
| Other amounts payable | 47/48 | €944 | €2,168 | +€1,224 | +129.7% |
| Accrued charges and deferred income | 492/3 | - | €644 | +€644 | |
| Remuneration, social security and pensions | 62 | €33,649 | €35,372 | +€1,724 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,066 | €2,007 | -€59 | -2.9% |
| Other operating charges | 640/8 | €2,383 | €2,575 | +€192 | +8.0% |
| Gross operating margin | 9900 | €53,492 | €59,525 | +€6,033 | +11.3% |
| Operating profit (loss) | 9901 | €15,394 | €19,571 | +€4,177 | +27.1% |
| Financial income | 75/76B | €0 | €4 | +€4 | +9550.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +9550.0% |
| Financial charges | 65/66B | €2,148 | €2,577 | +€429 | +20.0% |
| Recurring financial charges | 65 | €2,148 | €2,577 | +€429 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €13,246 | €16,998 | +€3,752 | +28.3% |
| Income taxes | 67/77 | €4,547 | €4,893 | +€345 | +7.6% |
| Profit (loss) for the period | 9904 | €8,698 | €12,105 | +€3,406 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,698 | €12,105 | +€3,406 | +39.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.