DayOne: 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.
DayOne
Largest movements
- Cash +€4,459
up €4,459 (+28.9%), from €15,442 to €19,901
mainly Other debts (+€23,994) and Net result for the year (+€11,605)
- Deferred charges and accrued income +€875
up €875 (+39.1%), from €2,239 to €3,115
- Tangible fixed assets -€765
down €765 (-49.9%), from €1,533 to €769
of which Other tangible fixed assets: -€391
- Other debts +€23,994
up €23,994 (+661%), from €3,628 to €27,622
- Reserves -€17,666
down €17,666 (-100%), from €17,666 to €0
- Trade debts -€2,991
down €2,991 (-61.8%), from €4,840 to €1,849
- Current portion of long-term debt +€2,527
new in 2025: €2,527
- Accrued charges and deferred income -€1,108
down €1,108 (-62.1%), from €1,783 to €675
- Gross operating margin +€5,446
up €5,446 (+34.5%), from €15,764 to €21,210
- Taxes +€1,808
up €1,808 (+47.4%), from €3,812 to €5,620
- Depreciation -€293
down €293 (-28.1%), from €1,042 to €749
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 | €41,960 | €46,893 | +€4,932 | +11.8% |
| Fixed assets | 21/28 | €1,533 | €769 | -€765 | -49.9% |
| Tangible fixed assets | 22/27 | €1,533 | €769 | -€765 | -49.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €713 | €339 | -€374 | -52.4% |
| Other tangible fixed assets | 26 | €820 | €429 | -€391 | -47.6% |
| Current assets | 29/58 | €40,427 | €46,124 | +€5,697 | +14.1% |
| Amounts receivable within one year | 40/41 | €22,746 | €23,108 | +€362 | +1.6% |
| Trade receivables | 40 | €21,558 | €21,920 | +€362 | +1.7% |
| Other amounts receivable | 41 | €1,188 | €1,188 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,442 | €19,901 | +€4,459 | +28.9% |
| Deferred charges and accrued income | 490/1 | €2,239 | €3,115 | +€875 | +39.1% |
| Total equity and liabilities | 10/49 | €41,960 | €46,893 | +€4,932 | +11.8% |
| Equity | 10/15 | €19,666 | €2,000 | -€17,666 | -89.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €17,666 | €0 | -€17,666 | -100% |
| Distributable reserves | 133 | €17,666 | €0 | -€17,666 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,294 | €44,893 | +€22,598 | +101% |
| Amounts payable within one year | 42/48 | €20,511 | €44,218 | +€23,706 | +116% |
| Current portion of amounts payable after more than one year | 42 | - | €2,527 | +€2,527 | |
| Trade debts | 44 | €4,840 | €1,849 | -€2,991 | -61.8% |
| Suppliers | 440/4 | €4,840 | €1,849 | -€2,991 | -61.8% |
| Taxes, remuneration and social security | 45 | €12,043 | €12,220 | +€177 | +1.5% |
| Taxes | 450/3 | €12,043 | €12,220 | +€177 | +1.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,628 | €27,622 | +€23,994 | +661% |
| Accrued charges and deferred income | 492/3 | €1,783 | €675 | -€1,108 | -62.1% |
| Non-recurring operating income | 76A | - | €10,110 | +€10,110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,042 | €749 | -€293 | -28.1% |
| Other operating charges | 640/8 | €1,729 | €1,861 | +€131 | +7.6% |
| Non-recurring operating charges | 66A | - | €16 | +€16 | |
| Gross operating margin | 9900 | €15,764 | €21,210 | +€5,446 | +34.5% |
| Operating profit (loss) | 9901 | €12,993 | €18,585 | +€5,591 | +43.0% |
| Financial income | 75/76B | €5 | €5 | -€0 | -2.5% |
| Recurring financial income | 75 | €5 | €5 | -€0 | -2.5% |
| Financial charges | 65/66B | €1,298 | €1,365 | +€67 | +5.2% |
| Recurring financial charges | 65 | €1,298 | €1,365 | +€67 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €11,700 | €17,224 | +€5,524 | +47.2% |
| Income taxes | 67/77 | €3,812 | €5,620 | +€1,808 | +47.4% |
| Profit (loss) for the period | 9904 | €7,889 | €11,605 | +€3,716 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,889 | €11,605 | +€3,716 | +47.1% |
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 24 October 2026 via checked.be.