DAG-INVEST: 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-INVEST
Largest movements
- Tangible fixed assets -€20,178
down €20,178 (-11.1%), from €182,491 to €162,314
- Receivables within one year -€12,135
down €12,135 (-34.4%), from €35,264 to €23,130
of which Trade receivables: -€12,487
- Other debts -€77,825
down €77,825 (-96.9%), from €80,303 to €2,478
- Reserves +€57,127
up €57,127 (+1,611%), from €3,545 to €60,673
- Debts after one year -€28,262
down €28,262 (-34.9%), from €80,924 to €52,662
- Tax, wage and social debts +€24,062
up €24,062 (+351%), from €6,854 to €30,916
of which Taxes: +€17,218
- Trade debts -€11,259
down €11,259 (-24.0%), from €46,969 to €35,710
- Gross operating margin +€65,909
up €65,909 (+85.1%), from €77,417 to €143,326
- Other operating charges +€8,655
up €8,655 (+290%), from €2,988 to €11,642
- Taxes +€5,553
up €5,553 (+989%), from €562 to €6,115
- Staff costs -€4,875
down €4,875 (-10.9%), from €44,739 to €39,863
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 | €255,600 | €223,200 | -€32,399 | -12.7% |
| Fixed assets | 21/28 | €182,491 | €162,314 | -€20,178 | -11.1% |
| Tangible fixed assets | 22/27 | €182,491 | €162,314 | -€20,178 | -11.1% |
| Plant, machinery and equipment | 23 | €182,491 | €162,314 | -€20,178 | -11.1% |
| Current assets | 29/58 | €73,108 | €60,887 | -€12,222 | -16.7% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,264 | €23,130 | -€12,135 | -34.4% |
| Trade receivables | 40 | €35,259 | €22,772 | -€12,487 | -35.4% |
| Other amounts receivable | 41 | €5 | €358 | +€353 | +6,458% |
| Cash at bank and in hand | 54/58 | €31,692 | €30,370 | -€1,322 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1,152 | €2,387 | +€1,235 | +107% |
| Total equity and liabilities | 10/49 | €255,600 | €223,200 | -€32,399 | -12.7% |
| Equity | 10/15 | €13,545 | €70,673 | +€57,127 | +422% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,545 | €60,673 | +€57,127 | +1,611% |
| Distributable reserves | 133 | €3,545 | €60,673 | +€57,127 | +1,611% |
| Amounts payable | 17/49 | €242,054 | €152,528 | -€89,527 | -37.0% |
| Amounts payable after more than one year | 17 | €80,924 | €52,662 | -€28,262 | -34.9% |
| Financial debts | 170/4 | €80,924 | €52,662 | -€28,262 | -34.9% |
| Amounts payable within one year | 42/48 | €161,131 | €97,366 | -€63,765 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €27,004 | €28,262 | +€1,257 | +4.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €46,969 | €35,710 | -€11,259 | -24.0% |
| Suppliers | 440/4 | €46,969 | €35,710 | -€11,259 | -24.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,854 | €30,916 | +€24,062 | +351% |
| Taxes | 450/3 | €2,139 | €19,357 | +€17,218 | +805% |
| Remuneration and social security | 454/9 | €4,715 | €11,559 | +€6,844 | +145% |
| Other amounts payable | 47/48 | €80,303 | €2,478 | -€77,825 | -96.9% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | - | €64,221 | +€64,221 | |
| Remuneration, social security and pensions | 62 | €44,739 | €39,863 | -€4,875 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,739 | €22,983 | +€244 | +1.1% |
| Other operating charges | 640/8 | €2,988 | €11,642 | +€8,655 | +290% |
| Gross operating margin | 9900 | €77,417 | €143,326 | +€65,909 | +85.1% |
| Operating profit (loss) | 9901 | €6,951 | €68,837 | +€61,886 | +890% |
| Financial income | 75/76B | €39 | €10 | -€29 | -74.6% |
| Recurring financial income | 75 | €39 | €10 | -€29 | -74.6% |
| Financial charges | 65/66B | €6,383 | €5,605 | -€778 | -12.2% |
| Recurring financial charges | 65 | €6,383 | €5,605 | -€778 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €608 | €63,242 | +€62,635 | +10,307% |
| Income taxes | 67/77 | €562 | €6,115 | +€5,553 | +989% |
| Profit (loss) for the period | 9904 | €46 | €57,127 | +€57,081 | +123,874% |
| Profit (loss) for the period to be appropriated | 9905 | €46 | €57,127 | +€57,081 | +123,874% |
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 25 October 2026 via checked.be.