Dagani Engineering: 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.
Dagani Engineering
Largest movements
- Cash +€45,761
up €45,761 (+28.9%), from €158,245 to €204,006
mainly Trade debts (+€93,175) and Net result for the year (+€75,523)
- Receivables within one year +€22,550
up €22,550 (+218.5%), from €10,322 to €32,871
of which Trade receivables: +€19,050
- Tangible fixed assets +€19,583
up €19,583 (+2.8%), from €689,256 to €708,839
of which Furniture and vehicles: +€35,156
- Trade debts +€93,175
up €93,175 (+1721.1%), from €5,414 to €98,589
- Reserves +€75,523
up €75,523 (+44.6%), from €169,402 to €244,925
- Other debts -€40,838
down €40,838 (-24.3%), from €168,269 to €127,431
- Debts after one year -€31,867
down €31,867 (-14.2%), from €224,646 to €192,779
- Gross operating margin +€18,514
up €18,514 (+9.1%), from €204,495 to €223,010
- Depreciation +€9,129
up €9,129 (+14.6%), from €62,588 to €71,717
- Taxes -€7,732
down €7,732 (-21.8%), from €35,473 to €27,741
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 | €857,823 | €947,342 | +€89,519 | +10.4% |
| Fixed assets | 21/28 | €689,256 | €708,839 | +€19,583 | +2.8% |
| Tangible fixed assets | 22/27 | €689,256 | €708,839 | +€19,583 | +2.8% |
| Land and buildings | 22 | €527,739 | €508,707 | -€19,032 | -3.6% |
| Plant, machinery and equipment | 23 | - | €3,460 | +€3,460 | |
| Furniture and vehicles | 24 | €161,517 | €196,673 | +€35,156 | +21.8% |
| Current assets | 29/58 | €168,566 | €238,502 | +€69,936 | +41.5% |
| Amounts receivable within one year | 40/41 | €10,322 | €32,871 | +€22,550 | +218.5% |
| Trade receivables | 40 | €9,985 | €29,035 | +€19,050 | +190.8% |
| Other amounts receivable | 41 | €337 | €3,837 | +€3,500 | +1039.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €158,245 | €204,006 | +€45,761 | +28.9% |
| Deferred charges and accrued income | 490/1 | €0 | €1,625 | +€1,625 | |
| Total equity and liabilities | 10/49 | €857,823 | €947,342 | +€89,519 | +10.4% |
| Equity | 10/15 | €377,336 | €452,859 | +€75,523 | +20.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €169,402 | €244,925 | +€75,523 | +44.6% |
| Distributable reserves | 133 | €169,402 | €244,925 | +€75,523 | +44.6% |
| Profit (loss) carried forward | 14 | €187,934 | €187,934 | = | 0.0% |
| Amounts payable | 17/49 | €480,487 | €494,483 | +€13,996 | +2.9% |
| Amounts payable after more than one year | 17 | €224,646 | €192,779 | -€31,867 | -14.2% |
| Financial debts | 170/4 | €224,646 | €192,779 | -€31,867 | -14.2% |
| Amounts payable within one year | 42/48 | €255,841 | €301,704 | +€45,863 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €31,804 | €32,806 | +€1,001 | +3.1% |
| Financial debts | 43 | €1,107 | €736 | -€371 | -33.5% |
| Credit institutions | 430/8 | €1,107 | €736 | -€371 | -33.5% |
| Trade debts | 44 | €5,414 | €98,589 | +€93,175 | +1721.1% |
| Suppliers | 440/4 | €5,414 | €98,589 | +€93,175 | +1721.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €49,246 | €42,142 | -€7,105 | -14.4% |
| Taxes | 450/3 | €49,246 | €42,142 | -€7,105 | -14.4% |
| Other amounts payable | 47/48 | €168,269 | €127,431 | -€40,838 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,588 | €71,717 | +€9,129 | +14.6% |
| Other operating charges | 640/8 | €3,357 | €5,229 | +€1,872 | +55.8% |
| Non-recurring operating charges | 66A | - | €23,660 | +€23,660 | |
| Gross operating margin | 9900 | €204,495 | €223,010 | +€18,514 | +9.1% |
| Operating profit (loss) | 9901 | €138,551 | €122,404 | -€16,147 | -11.7% |
| Financial income | 75/76B | €573 | €1,134 | +€561 | +97.8% |
| Recurring financial income | 75 | €573 | €1,134 | +€561 | +97.8% |
| Financial charges | 65/66B | €19,844 | €20,274 | +€429 | +2.2% |
| Recurring financial charges | 65 | €19,844 | €20,274 | +€429 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €119,280 | €103,265 | -€16,016 | -13.4% |
| Income taxes | 67/77 | €35,473 | €27,741 | -€7,732 | -21.8% |
| Profit (loss) for the period | 9904 | €83,807 | €75,523 | -€8,284 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,807 | €75,523 | -€8,284 | -9.9% |
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 7 October 2026 via checked.be.