DAZY MANAGEMENT: 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.
DAZY MANAGEMENT
Largest movements
- Cash -€6,746
down €6,746 (-61.4%), from €10,992 to €4,246
mainly Debts after one year (-€41,220) and Current portion of long-term debt (-€660)
- Receivables within one year -€3,871
down €3,871 (-51.9%), from €7,459 to €3,587
of which Other amounts receivable: -€3,871
- Debts after one year -€41,220
down €41,220 (-54.2%), from €76,042 to €34,822
- Other debts +€20,509
up €20,509 (+24.6%), from €83,232 to €103,741
- Trade debts +€4,680
up €4,680 (+84.0%), from €5,573 to €10,253
- Gross operating margin -€6,042
down €6,042 (-44.2%), from €13,669 to €7,628
- Taxes -€1,129
down €1,129 (-44.4%), from €2,541 to €1,413
- Other operating charges -€985
down €985 (-55.9%), from €1,760 to €776
- Financial charges -€591
down €591 (-23.6%), from €2,502 to €1,910
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 | €368,893 | €357,876 | -€11,016 | -3.0% |
| Fixed assets | 21/28 | €350,043 | €350,043 | = | 0.0% |
| Financial fixed assets | 28 | €350,043 | €350,043 | = | 0.0% |
| Current assets | 29/58 | €18,849 | €7,833 | -€11,016 | -58.4% |
| Amounts receivable within one year | 40/41 | €7,459 | €3,587 | -€3,871 | -51.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,459 | €3,587 | -€3,871 | -51.9% |
| Cash at bank and in hand | 54/58 | €10,992 | €4,246 | -€6,746 | -61.4% |
| Deferred charges and accrued income | 490/1 | €399 | €0 | -€399 | -100% |
| Total equity and liabilities | 10/49 | €368,893 | €357,876 | -€11,016 | -3.0% |
| Equity | 10/15 | €147,240 | €150,769 | +€3,529 | +2.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,240 | €130,769 | +€3,529 | +2.8% |
| Amounts payable | 17/49 | €221,652 | €207,107 | -€14,545 | -6.6% |
| Amounts payable after more than one year | 17 | €76,042 | €34,822 | -€41,220 | -54.2% |
| Financial debts | 170/4 | €76,042 | €34,822 | -€41,220 | -54.2% |
| Amounts payable within one year | 42/48 | €145,611 | €172,285 | +€26,674 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €43,143 | €42,483 | -€660 | -1.5% |
| Trade debts | 44 | €5,573 | €10,253 | +€4,680 | +84.0% |
| Suppliers | 440/4 | €5,573 | €10,253 | +€4,680 | +84.0% |
| Taxes, remuneration and social security | 45 | €13,663 | €15,809 | +€2,146 | +15.7% |
| Taxes | 450/3 | €7,749 | €6,874 | -€875 | -11.3% |
| Remuneration and social security | 454/9 | €5,915 | €8,935 | +€3,020 | +51.1% |
| Other amounts payable | 47/48 | €83,232 | €103,741 | +€20,509 | +24.6% |
| Other operating charges | 640/8 | €1,760 | €776 | -€985 | -55.9% |
| Gross operating margin | 9900 | €13,669 | €7,628 | -€6,042 | -44.2% |
| Operating profit (loss) | 9901 | €11,909 | €6,852 | -€5,057 | -42.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,502 | €1,910 | -€591 | -23.6% |
| Recurring financial charges | 65 | €2,502 | €1,910 | -€591 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €9,407 | €4,942 | -€4,466 | -47.5% |
| Income taxes | 67/77 | €2,541 | €1,413 | -€1,129 | -44.4% |
| Profit (loss) for the period | 9904 | €6,866 | €3,529 | -€3,337 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,866 | €3,529 | -€3,337 | -48.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.