Vogelhandel Daems: what changed
Vogelhandel Daems
Largest movements
- Receivables within one year +€5,698
up €5,698 (+562%), from €1,014 to €6,711
of which Other amounts receivable: +€5,176
- Tangible fixed assets -€4,562
down €4,562 (-65.8%), from €6,931 to €2,369
of which Furniture and vehicles: -€2,366
- Cash +€1,324
up €1,324 (+5.7%), from €23,208 to €24,531
mainly Trade debts (+€4,763) and Depreciation (+€4,562)
- Trade debts +€4,763
up €4,763 (+1,551%), from €307 to €5,070
- Tax, wage and social debts -€2,927
no longer reported in 2025 (was €2,927)
of which Taxes: -€2,108
- Gross operating margin -€17,811
down €17,811 (-41.2%), from €43,230 to €25,419
- Staff costs -€8,144
down €8,144 (-55.9%), from €14,581 to €6,437
- Other operating charges -€4,575
down €4,575 (-29.0%), from €15,774 to €11,199
- Taxes -€2,154
down €2,154 (-85.3%), from €2,526 to €372
- Financial charges +€1,636
up €1,636 (+164%), from €1,000 to €2,635
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,433 | €84,385 | +€1,952 | +2.4% |
| Fixed assets | 21/28 | €10,831 | €6,269 | -€4,562 | -42.1% |
| Tangible fixed assets | 22/27 | €6,931 | €2,369 | -€4,562 | -65.8% |
| Plant, machinery and equipment | 23 | €3,438 | €1,242 | -€2,196 | -63.9% |
| Furniture and vehicles | 24 | €3,493 | €1,128 | -€2,366 | -67.7% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €71,602 | €78,116 | +€6,513 | +9.1% |
| Stocks and contracts in progress | 3 | €47,381 | €46,873 | -€508 | -1.1% |
| Stocks | 30/36 | €47,381 | €46,873 | -€508 | -1.1% |
| Amounts receivable within one year | 40/41 | €1,014 | €6,711 | +€5,698 | +562% |
| Trade receivables | 40 | - | €521 | +€521 | |
| Other amounts receivable | 41 | €1,014 | €6,190 | +€5,176 | +511% |
| Cash at bank and in hand | 54/58 | €23,208 | €24,531 | +€1,324 | +5.7% |
| Total equity and liabilities | 10/49 | €82,433 | €84,385 | +€1,952 | +2.4% |
| Equity | 10/15 | €18,332 | €18,675 | +€344 | +1.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €332 | €675 | +€344 | +104% |
| Amounts payable | 17/49 | €64,102 | €65,710 | +€1,608 | +2.5% |
| Amounts payable within one year | 42/48 | €64,102 | €65,710 | +€1,608 | +2.5% |
| Trade debts | 44 | €307 | €5,070 | +€4,763 | +1,551% |
| Suppliers | 440/4 | €307 | €5,070 | +€4,763 | +1,551% |
| Advances received on contracts in progress | 46 | €228 | - | -€228 | |
| Taxes, remuneration and social security | 45 | €2,927 | - | -€2,927 | |
| Taxes | 450/3 | €2,108 | - | -€2,108 | |
| Remuneration and social security | 454/9 | €819 | - | -€819 | |
| Other amounts payable | 47/48 | €60,640 | €60,640 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €14,581 | €6,437 | -€8,144 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,562 | €4,562 | = | 0.0% |
| Other operating charges | 640/8 | €15,774 | €11,199 | -€4,575 | -29.0% |
| Gross operating margin | 9900 | €43,230 | €25,419 | -€17,811 | -41.2% |
| Operating profit (loss) | 9901 | €8,314 | €3,222 | -€5,092 | -61.2% |
| Financial income | 75/76B | €225 | €129 | -€96 | -42.8% |
| Recurring financial income | 75 | €225 | €129 | -€96 | -42.8% |
| Financial charges | 65/66B | €1,000 | €2,635 | +€1,636 | +164% |
| Recurring financial charges | 65 | €1,000 | €2,635 | +€1,636 | +164% |
| Profit (loss) for the period before taxes | 9903 | €7,539 | €715 | -€6,823 | -90.5% |
| Income taxes | 67/77 | €2,526 | €372 | -€2,154 | -85.3% |
| Profit (loss) for the period | 9904 | €5,013 | €344 | -€4,669 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,013 | €344 | -€4,669 | -93.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.