DAYLIGHT: 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.
DAYLIGHT
Largest movements
- Cash +€13,179
up €13,179 (+8.1%), from €162,750 to €175,929
mainly Receivables within one year (+€4,293) and Other debts (+€3,278)
- Receivables within one year -€4,293
down €4,293 (-39.4%), from €10,897 to €6,604
of which Trade receivables: -€2,424
- Current investments -€2,445
down €2,445 (-83.0%), from €2,945 to €500
- Other debts +€3,278
up €3,278 (+115%), from €2,857 to €6,135
- Reserves +€2,975
up €2,975 (+2.0%), from €150,462 to €153,437
- Tax, wage and social debts -€1,966
down €1,966 (-31.3%), from €6,276 to €4,309
- Gross operating margin -€6,423
down €6,423 (-46.2%), from €13,898 to €7,475
- Taxes -€5,799
down €5,799 (-74.4%), from €7,789 to €1,991
- Financial charges +€2,441
up €2,441 (+1,877%), from €130 to €2,571
- Financial income +€813
up €813 (+61.3%), from €1,328 to €2,141
- Depreciation -€684
down €684 (-35.8%), from €1,909 to €1,225
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 | €182,712 | €186,992 | +€4,280 | +2.3% |
| Fixed assets | 21/28 | €4,838 | €3,613 | -€1,225 | -25.3% |
| Tangible fixed assets | 22/27 | €4,838 | €3,613 | -€1,225 | -25.3% |
| Plant, machinery and equipment | 23 | €4,838 | €3,613 | -€1,225 | -25.3% |
| Current assets | 29/58 | €177,874 | €183,379 | +€5,505 | +3.1% |
| Stocks and contracts in progress | 3 | €250 | €250 | = | 0.0% |
| Stocks | 30/36 | €250 | €250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,897 | €6,604 | -€4,293 | -39.4% |
| Trade receivables | 40 | €6,079 | €3,655 | -€2,424 | -39.9% |
| Other amounts receivable | 41 | €4,818 | €2,949 | -€1,869 | -38.8% |
| Current investments | 50/53 | €2,945 | €500 | -€2,445 | -83.0% |
| Cash at bank and in hand | 54/58 | €162,750 | €175,929 | +€13,179 | +8.1% |
| Deferred charges and accrued income | 490/1 | €1,032 | €96 | -€936 | -90.7% |
| Total equity and liabilities | 10/49 | €182,712 | €186,992 | +€4,280 | +2.3% |
| Equity | 10/15 | €172,929 | €175,904 | +€2,975 | +1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €150,462 | €153,437 | +€2,975 | +2.0% |
| Distributable reserves | 133 | €150,462 | €153,437 | +€2,975 | +2.0% |
| Profit (loss) carried forward | 14 | €3,875 | €3,875 | = | 0.0% |
| Amounts payable | 17/49 | €9,783 | €11,088 | +€1,305 | +13.3% |
| Amounts payable within one year | 42/48 | €9,783 | €11,088 | +€1,305 | +13.3% |
| Trade debts | 44 | €651 | €644 | -€7 | -1.1% |
| Suppliers | 440/4 | €651 | €644 | -€7 | -1.1% |
| Taxes, remuneration and social security | 45 | €6,276 | €4,309 | -€1,966 | -31.3% |
| Taxes | 450/3 | €6,276 | €4,309 | -€1,966 | -31.3% |
| Other amounts payable | 47/48 | €2,857 | €6,135 | +€3,278 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,909 | €1,225 | -€684 | -35.8% |
| Other operating charges | 640/8 | €1,001 | €854 | -€147 | -14.7% |
| Gross operating margin | 9900 | €13,898 | €7,475 | -€6,423 | -46.2% |
| Operating profit (loss) | 9901 | €10,988 | €5,396 | -€5,592 | -50.9% |
| Financial income | 75/76B | €1,328 | €2,141 | +€813 | +61.3% |
| Recurring financial income | 75 | €1,328 | €2,141 | +€813 | +61.3% |
| Financial charges | 65/66B | €130 | €2,571 | +€2,441 | +1,877% |
| Recurring financial charges | 65 | €130 | €2,571 | +€2,441 | +1,877% |
| Profit (loss) for the period before taxes | 9903 | €12,186 | €4,966 | -€7,220 | -59.3% |
| Income taxes | 67/77 | €7,789 | €1,991 | -€5,799 | -74.4% |
| Profit (loss) for the period | 9904 | €4,397 | €2,975 | -€1,422 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,397 | €2,975 | -€1,422 | -32.3% |
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 15 October 2026 via checked.be.