DAG CONSTRUCT: what changed
Two fiscal 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.
DAG CONSTRUCT
Largest movements
- Receivables within one year +€48,791
up €48,791 (+429.6%), from €11,358 to €60,148
of which Trade receivables: +€49,503
- Tangible fixed assets -€5,251
down €5,251 (-39.0%), from €13,480 to €8,229
of which Furniture and vehicles: -€4,625
- Profit (loss) carried forward +€49,771
up €49,771 (+690.7%), from €7,205 to €56,976
- Tax, wage and social debts +€18,933
up €18,933 (+6605.8%), from €287 to €19,220
- Trade debts -€13,579
down €13,579 (-97.9%), from €13,870 to €291
- Other debts -€10,044
down €10,044 (-100.0%), from €10,044 to €0
- Current portion of long-term debt -€1,937
down €1,937 (-100.0%), from €1,937 to €0
- Turnover +€175,176
new in 2025: €175,176
- Purchases and services +€110,602
new in 2025: €110,602
- Gross operating margin +€67,793
up €67,793 (+798.2%), from €8,493 to €76,286
- Taxes +€18,283
up €18,283 (+15670.8%), from €117 to €18,400
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.
Cash bridge derived
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 | €38,343 | €81,487 | +€43,144 | +112.5% |
| Fixed assets | 21/28 | €13,480 | €8,229 | -€5,251 | -39.0% |
| Tangible fixed assets | 22/27 | €13,480 | €8,229 | -€5,251 | -39.0% |
| Plant, machinery and equipment | 23 | €626 | €0 | -€626 | -100.0% |
| Furniture and vehicles | 24 | €12,853 | €8,229 | -€4,625 | -36.0% |
| Current assets | 29/58 | €24,864 | €73,258 | +€48,394 | +194.6% |
| Stocks and contracts in progress | 3 | €3,700 | €3,700 | = | 0.0% |
| Stocks | 30/36 | €3,700 | €3,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,358 | €60,148 | +€48,791 | +429.6% |
| Trade receivables | 40 | €2,300 | €51,802 | +€49,503 | +2152.5% |
| Other amounts receivable | 41 | €9,058 | €8,346 | -€712 | -7.9% |
| Cash at bank and in hand | 54/58 | €9,806 | €9,410 | -€397 | -4.0% |
| Total equity and liabilities | 10/49 | €38,343 | €81,487 | +€43,144 | +112.5% |
| Equity | 10/15 | €12,205 | €61,976 | +€49,771 | +407.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,205 | €56,976 | +€49,771 | +690.7% |
| Amounts payable | 17/49 | €26,138 | €19,511 | -€6,627 | -25.4% |
| Amounts payable within one year | 42/48 | €26,138 | €19,511 | -€6,627 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €1,937 | €0 | -€1,937 | -100.0% |
| Trade debts | 44 | €13,870 | €291 | -€13,579 | -97.9% |
| Suppliers | 440/4 | €13,870 | €291 | -€13,579 | -97.9% |
| Taxes, remuneration and social security | 45 | €287 | €19,220 | +€18,933 | +6605.8% |
| Taxes | 450/3 | €287 | €19,220 | +€18,933 | +6605.8% |
| Other amounts payable | 47/48 | €10,044 | €0 | -€10,044 | -100.0% |
| Turnover | 70 | - | €175,176 | +€175,176 | |
| Non-recurring operating income | 76A | - | €11,713 | +€11,713 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €110,602 | +€110,602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,666 | €7,094 | -€573 | -7.5% |
| Other operating charges | 640/8 | €311 | €234 | -€77 | -24.8% |
| Gross operating margin | 9900 | €8,493 | €76,286 | +€67,793 | +798.2% |
| Operating profit (loss) | 9901 | €516 | €68,959 | +€68,443 | +13265.4% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €153 | €809 | +€656 | +428.0% |
| Recurring financial charges | 65 | €153 | €809 | +€656 | +428.0% |
| Profit (loss) for the period before taxes | 9903 | €363 | €68,171 | +€67,808 | +18696.3% |
| Income taxes | 67/77 | €117 | €18,400 | +€18,283 | +15670.8% |
| Profit (loss) for the period | 9904 | €246 | €49,771 | +€49,525 | +20131.2% |
| Profit (loss) for the period to be appropriated | 9905 | €246 | €49,771 | +€49,525 | +20131.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.