DAG OOGST: 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 OOGST
Largest movements
- Receivables within one year +€1,710
up €1,710 (+7.0%), from €24,301 to €26,011
of which Other amounts receivable: +€3,790
- Tangible fixed assets -€1,294
down €1,294 (-44.1%), from €2,935 to €1,640
of which Furniture and vehicles: -€1,055
- Intangible fixed assets -€901
down €901 (-42.9%), from €2,099 to €1,197
- Profit (loss) carried forward -€2,834
down €2,834 (-77.9%), from -€3,638 to -€6,473
- Short-term financial debts +€2,258
up €2,258 (+106%), from €2,133 to €4,391
- Trade debts +€1,662
up €1,662 (+20.3%), from €8,196 to €9,858
- Tax, wage and social debts -€1,301
no longer reported in 2025 (was €1,301)
- Gross operating margin +€2,795
up €2,795 (+84.3%), from -€3,317 to -€522
- Depreciation -€221
down €221 (-9.1%), from €2,416 to €2,196
- Financial charges +€211
up €211 (+34.0%), from €619 to €830
- Financial income +€193
up €193 (+18.5%), from €1,044 to €1,237
- Other operating charges +€139
up €139 (+36.3%), from €384 to €524
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 | €30,461 | €30,171 | -€291 | -1.0% |
| Fixed assets | 21/28 | €5,034 | €2,838 | -€2,196 | -43.6% |
| Intangible fixed assets | 21 | €2,099 | €1,197 | -€901 | -42.9% |
| Tangible fixed assets | 22/27 | €2,935 | €1,640 | -€1,294 | -44.1% |
| Plant, machinery and equipment | 23 | €630 | €390 | -€239 | -38.0% |
| Furniture and vehicles | 24 | €2,305 | €1,250 | -€1,055 | -45.8% |
| Current assets | 29/58 | €25,428 | €27,333 | +€1,905 | +7.5% |
| Amounts receivable within one year | 40/41 | €24,301 | €26,011 | +€1,710 | +7.0% |
| Trade receivables | 40 | €5,394 | €3,315 | -€2,080 | -38.6% |
| Other amounts receivable | 41 | €18,906 | €22,697 | +€3,790 | +20.0% |
| Cash at bank and in hand | 54/58 | €5 | - | -€5 | |
| Deferred charges and accrued income | 490/1 | €1,122 | €1,322 | +€200 | +17.8% |
| Total equity and liabilities | 10/49 | €30,461 | €30,171 | -€291 | -1.0% |
| Equity | 10/15 | €18,362 | €15,527 | -€2,834 | -15.4% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,638 | -€6,473 | -€2,834 | -77.9% |
| Amounts payable | 17/49 | €12,100 | €14,643 | +€2,543 | +21.0% |
| Amounts payable within one year | 42/48 | €11,629 | €14,249 | +€2,619 | +22.5% |
| Financial debts | 43 | €2,133 | €4,391 | +€2,258 | +106% |
| Credit institutions | 430/8 | €2,133 | €4,391 | +€2,258 | +106% |
| Trade debts | 44 | €8,196 | €9,858 | +€1,662 | +20.3% |
| Suppliers | 440/4 | €8,196 | €9,858 | +€1,662 | +20.3% |
| Taxes, remuneration and social security | 45 | €1,301 | - | -€1,301 | |
| Taxes | 450/3 | €1,301 | - | -€1,301 | |
| Accrued charges and deferred income | 492/3 | €470 | €395 | -€76 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,416 | €2,196 | -€221 | -9.1% |
| Other operating charges | 640/8 | €384 | €524 | +€139 | +36.3% |
| Gross operating margin | 9900 | -€3,317 | -€522 | +€2,795 | +84.3% |
| Operating profit (loss) | 9901 | -€6,118 | -€3,242 | +€2,876 | +47.0% |
| Financial income | 75/76B | €1,044 | €1,237 | +€193 | +18.5% |
| Recurring financial income | 75 | €1,044 | €1,237 | +€193 | +18.5% |
| Financial charges | 65/66B | €619 | €830 | +€211 | +34.0% |
| Recurring financial charges | 65 | €619 | €830 | +€211 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,693 | -€2,834 | +€2,858 | +50.2% |
| Profit (loss) for the period | 9904 | -€5,693 | -€2,834 | +€2,858 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,693 | -€2,834 | +€2,858 | +50.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.