DAG ENTERPRISE: 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.
DAG ENTERPRISE
Largest movements
- Receivables within one year -€27,834
down €27,834 (-97.3%), from €28,600 to €766
of which Other amounts receivable: -€27,007
- Tangible fixed assets +€23,538
new in 2024: €23,538
- Cash -€2,196
down €2,196 (-94.1%), from €2,335 to €139
mainly Investment in fixed assets (net) (-€29,113) and Advances received (-€18,597)
- Advances received -€18,597
down €18,597 (-80.6%), from €23,062 to €4,465
- Profit (loss) carried forward +€8,614
up €8,614 (+828%), from €1,041 to €9,655
- Tax, wage and social debts +€2,438
up €2,438 (+194%), from €1,259 to €3,697
- Other debts +€2,257
new in 2024: €2,257
- Trade debts -€1,525
no longer reported in 2024 (was €1,525)
- Gross operating margin +€16,844
up €16,844 (+687%), from €2,451 to €19,295
- Depreciation +€5,674
up €5,674 (+4,979%), from €114 to €5,788
- Taxes +€2,903
up €2,903 (+731%), from €397 to €3,300
- Other operating charges +€495
up €495 (+56.0%), from €884 to €1,380
- Financial charges +€199
up €199 (+1,393%), from €14 to €213
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,888 | €25,182 | -€6,706 | -21.0% |
| Formation expenses | 20 | €953 | €739 | -€213 | -22.4% |
| Fixed assets | 21/28 | - | €23,538 | +€23,538 | |
| Tangible fixed assets | 22/27 | - | €23,538 | +€23,538 | |
| Furniture and vehicles | 24 | - | €23,538 | +€23,538 | |
| Current assets | 29/58 | €30,935 | €905 | -€30,030 | -97.1% |
| Amounts receivable within one year | 40/41 | €28,600 | €766 | -€27,834 | -97.3% |
| Trade receivables | 40 | €1,070 | €243 | -€827 | -77.3% |
| Other amounts receivable | 41 | €27,530 | €522 | -€27,007 | -98.1% |
| Cash at bank and in hand | 54/58 | €2,335 | €139 | -€2,196 | -94.1% |
| Total equity and liabilities | 10/49 | €31,888 | €25,182 | -€6,706 | -21.0% |
| Equity | 10/15 | €6,041 | €14,655 | +€8,614 | +143% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €1,041 | €9,655 | +€8,614 | +828% |
| Amounts payable | 17/49 | €25,847 | €10,526 | -€15,320 | -59.3% |
| Amounts payable within one year | 42/48 | €25,847 | €10,526 | -€15,320 | -59.3% |
| Financial debts | 43 | - | €107 | +€107 | |
| Credit institutions | 430/8 | - | €107 | +€107 | |
| Trade debts | 44 | €1,525 | - | -€1,525 | |
| Suppliers | 440/4 | €1,525 | - | -€1,525 | |
| Advances received on contracts in progress | 46 | €23,062 | €4,465 | -€18,597 | -80.6% |
| Taxes, remuneration and social security | 45 | €1,259 | €3,697 | +€2,438 | +194% |
| Taxes | 450/3 | €1,259 | €3,697 | +€2,438 | +194% |
| Other amounts payable | 47/48 | - | €2,257 | +€2,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €5,788 | +€5,674 | +4,979% |
| Other operating charges | 640/8 | €884 | €1,380 | +€495 | +56.0% |
| Gross operating margin | 9900 | €2,451 | €19,295 | +€16,844 | +687% |
| Operating profit (loss) | 9901 | €1,452 | €12,127 | +€10,675 | +735% |
| Financial charges | 65/66B | €14 | €213 | +€199 | +1,393% |
| Recurring financial charges | 65 | €14 | €213 | +€199 | +1,393% |
| Profit (loss) for the period before taxes | 9903 | €1,438 | €11,914 | +€10,476 | +728% |
| Income taxes | 67/77 | €397 | €3,300 | +€2,903 | +731% |
| Profit (loss) for the period | 9904 | €1,041 | €8,614 | +€7,574 | +728% |
| Profit (loss) for the period to be appropriated | 9905 | €1,041 | €8,614 | +€7,574 | +728% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.