I.S. DAIMONES: 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.
I.S. DAIMONES
Largest movements
- Cash -€27,388
down €27,388 (-25.8%), from €105,989 to €78,601
mainly Other debts (-€16,450) and Receivables within one year (-€13,265)
- Receivables within one year +€13,265
up €13,265 (+47.1%), from €28,173 to €41,438
of which Other amounts receivable: +€9,502
- Tangible fixed assets -€2,656
down €2,656 (-46.5%), from €5,714 to €3,059
- Other debts -€16,450
down €16,450 (-36.6%), from €44,937 to €28,487
- Trade debts -€2,934
down €2,934 (-89.3%), from €3,284 to €351
- Profit (loss) carried forward +€2,105
new in 2025: €2,105
- Gross operating margin -€11,186
down €11,186 (-54.0%), from €20,699 to €9,513
- Taxes -€2,545
down €2,545 (-42.3%), from €6,023 to €3,478
- Other operating charges +€538
up €538 (+110%), from €488 to €1,026
- Financial charges -€517
down €517 (-67.6%), from €765 to €248
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 | €139,998 | €123,153 | -€16,845 | -12.0% |
| Fixed assets | 21/28 | €5,714 | €3,059 | -€2,656 | -46.5% |
| Tangible fixed assets | 22/27 | €5,714 | €3,059 | -€2,656 | -46.5% |
| Furniture and vehicles | 24 | €5,714 | €3,059 | -€2,656 | -46.5% |
| Current assets | 29/58 | €134,284 | €120,095 | -€14,189 | -10.6% |
| Amounts receivable within one year | 40/41 | €28,173 | €41,438 | +€13,265 | +47.1% |
| Trade receivables | 40 | €22,736 | €26,499 | +€3,763 | +16.5% |
| Other amounts receivable | 41 | €5,437 | €14,939 | +€9,502 | +175% |
| Cash at bank and in hand | 54/58 | €105,989 | €78,601 | -€27,388 | -25.8% |
| Deferred charges and accrued income | 490/1 | €122 | €56 | -€66 | -54.1% |
| Total equity and liabilities | 10/49 | €139,998 | €123,153 | -€16,845 | -12.0% |
| Equity | 10/15 | €81,955 | €84,060 | +€2,105 | +2.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €79,955 | €79,955 | = | 0.0% |
| Distributable reserves | 133 | €79,955 | €79,955 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,105 | +€2,105 | |
| Amounts payable | 17/49 | €58,043 | €39,093 | -€18,950 | -32.6% |
| Amounts payable within one year | 42/48 | €58,043 | €39,093 | -€18,950 | -32.6% |
| Trade debts | 44 | €3,284 | €351 | -€2,934 | -89.3% |
| Suppliers | 440/4 | €3,284 | €351 | -€2,934 | -89.3% |
| Taxes, remuneration and social security | 45 | €9,822 | €10,256 | +€434 | +4.4% |
| Taxes | 450/3 | €8,030 | €8,464 | +€434 | +5.4% |
| Remuneration and social security | 454/9 | €1,792 | €1,792 | = | 0.0% |
| Other amounts payable | 47/48 | €44,937 | €28,487 | -€16,450 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,639 | €2,656 | +€17 | +0.6% |
| Other operating charges | 640/8 | €488 | €1,026 | +€538 | +110% |
| Non-recurring operating charges | 66A | €392 | - | -€392 | |
| Gross operating margin | 9900 | €20,699 | €9,513 | -€11,186 | -54.0% |
| Operating profit (loss) | 9901 | €17,181 | €5,832 | -€11,349 | -66.1% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €765 | €248 | -€517 | -67.6% |
| Recurring financial charges | 65 | €765 | €248 | -€517 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €16,423 | €5,584 | -€10,840 | -66.0% |
| Income taxes | 67/77 | €6,023 | €3,478 | -€2,545 | -42.3% |
| Profit (loss) for the period | 9904 | €10,400 | €2,105 | -€8,295 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,400 | €2,105 | -€8,295 | -79.8% |
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 21 October 2026 via checked.be.