DA-GY: 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.
DA-GY
Largest movements
- Cash +€27,677
up €27,677 (+26.3%), from €105,375 to €133,052
mainly Net result for the year (+€111,146) and Other debts (+€68,709)
- Current investments +€25,000
up €25,000 (+100%), from €25,000 to €50,000
- Tangible fixed assets -€8,918
down €8,918 (-22.9%), from €38,958 to €30,040
of which Furniture and vehicles: -€4,557
- Receivables within one year +€7,747
up €7,747 (+15.0%), from €51,796 to €59,543
- Receivables after one year -€5,820
down €5,820 (-8.4%), from €69,075 to €63,255
- Other debts +€68,709
up €68,709 (+395%), from €17,373 to €86,082
- Reserves -€41,442
down €41,442 (-18.9%), from €219,255 to €177,813
- Tax, wage and social debts +€23,127
up €23,127 (+88.9%), from €26,018 to €49,145
- Trade debts -€5,532
down €5,532 (-65.3%), from €8,472 to €2,940
- Gross operating margin +€17,603
up €17,603 (+10.8%), from €162,262 to €179,864
- Taxes +€8,156
up €8,156 (+19.9%), from €40,905 to €49,062
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 | €292,238 | €338,868 | +€46,630 | +16.0% |
| Fixed assets | 21/28 | €38,958 | €30,040 | -€8,918 | -22.9% |
| Tangible fixed assets | 22/27 | €38,958 | €30,040 | -€8,918 | -22.9% |
| Land and buildings | 22 | €13,535 | €10,080 | -€3,455 | -25.5% |
| Plant, machinery and equipment | 23 | €1,810 | €904 | -€906 | -50.1% |
| Furniture and vehicles | 24 | €23,612 | €19,055 | -€4,557 | -19.3% |
| Current assets | 29/58 | €253,280 | €308,828 | +€55,548 | +21.9% |
| Amounts receivable after more than one year | 29 | €69,075 | €63,255 | -€5,820 | -8.4% |
| Other amounts receivable | 291 | €69,075 | €63,255 | -€5,820 | -8.4% |
| Amounts receivable within one year | 40/41 | €51,796 | €59,543 | +€7,747 | +15.0% |
| Trade receivables | 40 | €51,796 | €59,543 | +€7,747 | +15.0% |
| Current investments | 50/53 | €25,000 | €50,000 | +€25,000 | +100% |
| Cash at bank and in hand | 54/58 | €105,375 | €133,052 | +€27,677 | +26.3% |
| Deferred charges and accrued income | 490/1 | €2,035 | €2,978 | +€943 | +46.3% |
| Total equity and liabilities | 10/49 | €292,238 | €338,868 | +€46,630 | +16.0% |
| Equity | 10/15 | €237,855 | €196,413 | -€41,442 | -17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €219,255 | €177,813 | -€41,442 | -18.9% |
| Distributable reserves | 133 | €219,255 | €177,813 | -€41,442 | -18.9% |
| Amounts payable | 17/49 | €54,384 | €142,455 | +€88,072 | +162% |
| Amounts payable within one year | 42/48 | €54,384 | €142,373 | +€87,990 | +162% |
| Current portion of amounts payable after more than one year | 42 | €2,520 | €4,206 | +€1,686 | +66.9% |
| Trade debts | 44 | €8,472 | €2,940 | -€5,532 | -65.3% |
| Suppliers | 440/4 | €8,472 | €2,940 | -€5,532 | -65.3% |
| Taxes, remuneration and social security | 45 | €26,018 | €49,145 | +€23,127 | +88.9% |
| Taxes | 450/3 | €26,018 | €49,145 | +€23,127 | +88.9% |
| Other amounts payable | 47/48 | €17,373 | €86,082 | +€68,709 | +395% |
| Accrued charges and deferred income | 492/3 | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,737 | €12,038 | +€1,300 | +12.1% |
| Other operating charges | 640/8 | €1,480 | €1,523 | +€43 | +2.9% |
| Gross operating margin | 9900 | €162,262 | €179,864 | +€17,603 | +10.8% |
| Operating profit (loss) | 9901 | €150,044 | €166,304 | +€16,260 | +10.8% |
| Financial income | 75/76B | €1,394 | €2,336 | +€942 | +67.5% |
| Recurring financial income | 75 | €1,394 | €2,336 | +€942 | +67.5% |
| Financial charges | 65/66B | €9,736 | €8,432 | -€1,305 | -13.4% |
| Recurring financial charges | 65 | €9,736 | €8,432 | -€1,305 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €141,702 | €160,208 | +€18,506 | +13.1% |
| Income taxes | 67/77 | €40,905 | €49,062 | +€8,156 | +19.9% |
| Profit (loss) for the period | 9904 | €100,797 | €111,146 | +€10,349 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,797 | €111,146 | +€10,349 | +10.3% |
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 17 October 2026 via checked.be.