DAIAN PROJECTS: what changed
DAIAN PROJECTS
Largest movements
- Tangible fixed assets +€457,762
up €457,762 (+388%), from €117,860 to €575,622
of which Land and buildings: +€450,759
- Cash +€439,632
up €439,632 (+108%), from €407,686 to €847,318
mainly Net result for the year (+€541,674) and Debts after one year (+€272,602)
- Stocks and contracts +€87,599
up €87,599 (+37.3%), from €234,990 to €322,589
- Receivables within one year +€50,124
up €50,124 (+7.6%), from €657,853 to €707,977
of which Other amounts receivable: +€127,270
- Profit (loss) carried forward +€541,674
up €541,674 (+132%), from €410,350 to €952,024
- Debts after one year +€272,602
new in 2025: €272,602
- Tax, wage and social debts +€198,389
up €198,389 (+270%), from €73,412 to €271,801
of which Taxes: +€198,171
- Trade debts +€136,689
up €136,689 (+35.0%), from €390,580 to €527,269
- Current portion of long-term debt -€74,137
down €74,137 (-82.4%), from €90,000 to €15,863
- Gross operating margin +€218,813
up €218,813 (+32.5%), from €673,717 to €892,530
- Depreciation +€59,545
up €59,545 (+345%), from €17,268 to €76,813
- Taxes +€48,892
up €48,892 (+32.2%), from €152,001 to €200,893
- Financial income +€33,540
up €33,540 (+144%), from €23,314 to €56,854
- Staff costs +€24,776
up €24,776 (+44.6%), from €55,560 to €80,336
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 | €1,422,865 | €2,470,630 | +€1.0m | +73.6% |
| Fixed assets | 21/28 | €117,860 | €575,622 | +€457,762 | +388% |
| Tangible fixed assets | 22/27 | €117,860 | €575,622 | +€457,762 | +388% |
| Land and buildings | 22 | €1,401 | €452,160 | +€450,759 | +32,173% |
| Plant, machinery and equipment | 23 | €75,432 | €72,191 | -€3,240 | -4.3% |
| Furniture and vehicles | 24 | €41,027 | €51,270 | +€10,243 | +25.0% |
| Current assets | 29/58 | €1,305,005 | €1,895,008 | +€590,003 | +45.2% |
| Stocks and contracts in progress | 3 | €234,990 | €322,589 | +€87,599 | +37.3% |
| Stocks | 30/36 | €234,990 | €322,589 | +€87,599 | +37.3% |
| Amounts receivable within one year | 40/41 | €657,853 | €707,977 | +€50,124 | +7.6% |
| Trade receivables | 40 | €424,841 | €347,696 | -€77,145 | -18.2% |
| Other amounts receivable | 41 | €233,012 | €360,281 | +€127,270 | +54.6% |
| Cash at bank and in hand | 54/58 | €407,686 | €847,318 | +€439,632 | +108% |
| Deferred charges and accrued income | 490/1 | €4,477 | €17,124 | +€12,647 | +283% |
| Total equity and liabilities | 10/49 | €1,422,865 | €2,470,630 | +€1.0m | +73.6% |
| Equity | 10/15 | €839,942 | €1,381,616 | +€541,674 | +64.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €410,992 | €410,992 | = | 0.0% |
| Distributable reserves | 133 | €410,992 | €410,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | €410,350 | €952,024 | +€541,674 | +132% |
| Amounts payable | 17/49 | €582,923 | €1,089,014 | +€506,091 | +86.8% |
| Amounts payable after more than one year | 17 | - | €272,602 | +€272,602 | |
| Financial debts | 170/4 | - | €272,602 | +€272,602 | |
| Amounts payable within one year | 42/48 | €582,390 | €814,933 | +€232,543 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €90,000 | €15,863 | -€74,137 | -82.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €390,580 | €527,269 | +€136,689 | +35.0% |
| Suppliers | 440/4 | €390,580 | €527,269 | +€136,689 | +35.0% |
| Advances received on contracts in progress | 46 | €28,398 | €0 | -€28,398 | -100% |
| Taxes, remuneration and social security | 45 | €73,412 | €271,801 | +€198,389 | +270% |
| Taxes | 450/3 | €67,142 | €265,313 | +€198,171 | +295% |
| Remuneration and social security | 454/9 | €6,270 | €6,488 | +€218 | +3.5% |
| Accrued charges and deferred income | 492/3 | €533 | €1,479 | +€946 | +177% |
| Remuneration, social security and pensions | 62 | €55,560 | €80,336 | +€24,776 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,268 | €76,813 | +€59,545 | +345% |
| Other operating charges | 640/8 | €8,184 | €9,516 | +€1,332 | +16.3% |
| Non-recurring operating charges | 66A | €4,773 | €0 | -€4,773 | -100% |
| Gross operating margin | 9900 | €673,717 | €892,530 | +€218,813 | +32.5% |
| Operating profit (loss) | 9901 | €587,932 | €725,865 | +€137,933 | +23.5% |
| Financial income | 75/76B | €23,314 | €56,854 | +€33,540 | +144% |
| Recurring financial income | 75 | €23,314 | €56,854 | +€33,540 | +144% |
| Financial charges | 65/66B | €48,895 | €40,152 | -€8,743 | -17.9% |
| Recurring financial charges | 65 | €48,895 | €40,152 | -€8,743 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €562,352 | €742,567 | +€180,215 | +32.0% |
| Income taxes | 67/77 | €152,001 | €200,893 | +€48,892 | +32.2% |
| Profit (loss) for the period | 9904 | €410,350 | €541,674 | +€131,324 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €410,350 | €541,674 | +€131,324 | +32.0% |
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 4 November 2026 via checked.be.