DAYMAKER: 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.
DAYMAKER
Largest movements
- Receivables within one year +€36,383
up €36,383 (+185.8%), from €19,583 to €55,966
of which Trade receivables: +€53,222
- Cash -€23,542
down €23,542 (-75.0%), from €31,380 to €7,838
mainly Net result for the year (-€121,535) and Investment in fixed assets (net) (-€51,584)
- Deferred charges and accrued income -€2,531
down €2,531 (-91.3%), from €2,773 to €242
- Profit (loss) carried forward -€121,535
down €121,535 (-26.9%), from -€451,988 to -€573,524
- Short-term financial debts +€100,000
up €100,000, from €0 to €100,000
- Accrued charges and deferred income +€30,172
up €30,172, from €0 to €30,172
- Tax, wage and social debts +€3,051
up €3,051 (+18.7%), from €16,338 to €19,389
of which Taxes: +€3,235
- Gross operating margin +€177,120
up €177,120, from -€112,158 to €64,961
- Depreciation +€18,109
up €18,109 (+53.8%), from €33,685 to €51,794
- Financial charges +€4,448
up €4,448 (+104.3%), from €4,265 to €8,713
- Staff costs -€4,290
down €4,290 (-3.3%), from €129,817 to €125,526
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 | €207,935 | €218,034 | +€10,099 | +4.9% |
| Fixed assets | 21/28 | €154,198 | €153,988 | -€211 | -0.1% |
| Intangible fixed assets | 21 | €151,267 | €152,242 | +€975 | +0.6% |
| Tangible fixed assets | 22/27 | €2,931 | €1,746 | -€1,186 | -40.5% |
| Plant, machinery and equipment | 23 | €1,087 | €499 | -€588 | -54.1% |
| Furniture and vehicles | 24 | €1,844 | €1,246 | -€598 | -32.4% |
| Current assets | 29/58 | €53,737 | €64,047 | +€10,310 | +19.2% |
| Amounts receivable within one year | 40/41 | €19,583 | €55,966 | +€36,383 | +185.8% |
| Trade receivables | 40 | €2,744 | €55,966 | +€53,222 | +1939.6% |
| Other amounts receivable | 41 | €16,839 | €0 | -€16,839 | -100.0% |
| Cash at bank and in hand | 54/58 | €31,380 | €7,838 | -€23,542 | -75.0% |
| Deferred charges and accrued income | 490/1 | €2,773 | €242 | -€2,531 | -91.3% |
| Total equity and liabilities | 10/49 | €207,935 | €218,034 | +€10,099 | +4.9% |
| Equity | 10/15 | -€280,315 | -€401,850 | -€121,535 | -43.4% |
| Contributions | 10/11 | €168,495 | €168,495 | = | 0.0% |
| Reserves | 13 | €3,179 | €3,179 | = | 0.0% |
| Distributable reserves | 133 | €3,179 | €3,179 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€451,988 | -€573,524 | -€121,535 | -26.9% |
| Amounts payable | 17/49 | €488,250 | €619,885 | +€131,635 | +27.0% |
| Amounts payable after more than one year | 17 | €396,262 | €396,262 | = | 0.0% |
| Financial debts | 170/4 | €320,000 | €320,000 | = | 0.0% |
| Other amounts payable | 178/9 | €76,262 | €76,262 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,987 | €193,450 | +€101,463 | +110.3% |
| Financial debts | 43 | €0 | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | €0 | €100,000 | +€100,000 | |
| Trade debts | 44 | €17,961 | €16,423 | -€1,538 | -8.6% |
| Suppliers | 440/4 | €17,961 | €16,423 | -€1,538 | -8.6% |
| Taxes, remuneration and social security | 45 | €16,338 | €19,389 | +€3,051 | +18.7% |
| Taxes | 450/3 | €242 | €3,477 | +€3,235 | +1339.2% |
| Remuneration and social security | 454/9 | €16,096 | €15,912 | -€184 | -1.1% |
| Other amounts payable | 47/48 | €57,688 | €57,638 | -€50 | -0.1% |
| Accrued charges and deferred income | 492/3 | €0 | €30,172 | +€30,172 | |
| Remuneration, social security and pensions | 62 | €129,817 | €125,526 | -€4,290 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,685 | €51,794 | +€18,109 | +53.8% |
| Other operating charges | 640/8 | €505 | €528 | +€23 | +4.5% |
| Gross operating margin | 9900 | -€112,158 | €64,961 | +€177,120 | |
| Operating profit (loss) | 9901 | -€276,165 | -€112,888 | +€163,278 | +59.1% |
| Financial income | 75/76B | €44 | €65 | +€21 | +48.8% |
| Recurring financial income | 75 | €44 | €65 | +€21 | +48.8% |
| Financial charges | 65/66B | €4,265 | €8,713 | +€4,448 | +104.3% |
| Recurring financial charges | 65 | €4,265 | €8,713 | +€4,448 | +104.3% |
| Profit (loss) for the period before taxes | 9903 | -€280,387 | -€121,535 | +€158,852 | +56.7% |
| Profit (loss) for the period | 9904 | -€280,387 | -€121,535 | +€158,852 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€280,387 | -€121,535 | +€158,852 | +56.7% |
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 8 October 2026 via checked.be.