DAG-TOURS: 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-TOURS
Largest movements
- Receivables within one year -€218,813
down €218,813 (-10.7%), from €2.0m to €1.8m
of which Trade receivables: -€330,114
- Tangible fixed assets -€65,368
down €65,368 (-32.7%), from €199,872 to €134,504
of which Leasing and similar rights: -€126,327
- Trade debts -€693,625
down €693,625 (-42.3%), from €1.6m to €947,484
- Profit (loss) carried forward +€222,861
up €222,861 (+30.9%), from €721,979 to €944,840
- Tax, wage and social debts +€109,379
up €109,379 (+127.7%), from €85,670 to €195,048
of which Remuneration and social security: +€81,152
- Debts after one year +€80,000
up €80,000 (+93.2%), from €85,879 to €165,879
- Gross operating margin +€64,866
up €64,866 (+6.6%), from €985,793 to €1.1m
- Staff costs +€60,727
up €60,727 (+10.8%), from €561,314 to €622,041
- Depreciation -€19,367
down €19,367 (-9.0%), from €214,735 to €195,368
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.
Cash bridge derived
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 | €2,741,839 | €2,448,248 | -€293,591 | -10.7% |
| Fixed assets | 21/28 | €205,872 | €141,017 | -€64,855 | -31.5% |
| Tangible fixed assets | 22/27 | €199,872 | €134,504 | -€65,368 | -32.7% |
| Furniture and vehicles | 24 | €25,641 | €86,600 | +€60,959 | +237.7% |
| Leasing and similar rights | 25 | €174,231 | €47,904 | -€126,327 | -72.5% |
| Financial fixed assets | 28 | €6,000 | €6,513 | +€513 | +8.6% |
| Current assets | 29/58 | €2,535,967 | €2,307,231 | -€228,736 | -9.0% |
| Stocks and contracts in progress | 3 | €195,841 | €195,841 | = | 0.0% |
| Stocks | 30/36 | €195,841 | €195,841 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,038,717 | €1,819,904 | -€218,813 | -10.7% |
| Trade receivables | 40 | €1,673,557 | €1,343,443 | -€330,114 | -19.7% |
| Other amounts receivable | 41 | €365,160 | €476,461 | +€111,301 | +30.5% |
| Cash at bank and in hand | 54/58 | €301,409 | €291,485 | -€9,923 | -3.3% |
| Total equity and liabilities | 10/49 | €2,741,839 | €2,448,248 | -€293,591 | -10.7% |
| Equity | 10/15 | €792,430 | €1,015,291 | +€222,861 | +28.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €51,859 | €51,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €721,979 | €944,840 | +€222,861 | +30.9% |
| Amounts payable | 17/49 | €1,949,408 | €1,432,956 | -€516,452 | -26.5% |
| Amounts payable after more than one year | 17 | €85,879 | €165,879 | +€80,000 | +93.2% |
| Financial debts | 170/4 | €85,879 | €165,879 | +€80,000 | +93.2% |
| Amounts payable within one year | 42/48 | €1,863,530 | €1,267,078 | -€596,452 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €136,752 | €121,385 | -€15,367 | -11.2% |
| Trade debts | 44 | €1,641,108 | €947,484 | -€693,625 | -42.3% |
| Suppliers | 440/4 | €1,641,108 | €947,484 | -€693,625 | -42.3% |
| Taxes, remuneration and social security | 45 | €85,670 | €195,048 | +€109,379 | +127.7% |
| Taxes | 450/3 | €15,797 | €44,024 | +€28,227 | +178.7% |
| Remuneration and social security | 454/9 | €69,872 | €151,024 | +€81,152 | +116.1% |
| Other amounts payable | 47/48 | - | €3,161 | +€3,161 | |
| Remuneration, social security and pensions | 62 | €561,314 | €622,041 | +€60,727 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214,735 | €195,368 | -€19,367 | -9.0% |
| Other operating charges | 640/8 | €9,412 | €4,291 | -€5,121 | -54.4% |
| Gross operating margin | 9900 | €985,793 | €1,050,659 | +€64,866 | +6.6% |
| Operating profit (loss) | 9901 | €200,333 | €228,960 | +€28,627 | +14.3% |
| Financial charges | 65/66B | €10,607 | €6,099 | -€4,508 | -42.5% |
| Recurring financial charges | 65 | €10,607 | €6,099 | -€4,508 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €189,726 | €222,861 | +€33,135 | +17.5% |
| Income taxes | 67/77 | €2,960 | - | -€2,960 | |
| Profit (loss) for the period | 9904 | €186,766 | €222,861 | +€36,095 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €186,766 | €222,861 | +€36,095 | +19.3% |
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 9 October 2026 via checked.be.