DAGBLADHANDEL GUY EN AN: 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.
DAGBLADHANDEL GUY EN AN
Largest movements
- Tangible fixed assets -€15,085
down €15,085 (-24.8%), from €60,840 to €45,755
of which Furniture and vehicles: -€12,872
- Cash +€10,928
up €10,928 (+33.0%), from €33,134 to €44,063
mainly Depreciation (+€20,043) and Other debts (+€20,004)
- Receivables within one year -€6,747
down €6,747 (-36.8%), from €18,355 to €11,608
of which Other amounts receivable: -€3,734
- Profit (loss) carried forward -€35,829
no longer reported in 2025 (was €35,829)
- Reserves +€24,217
up €24,217 (+50.6%), from €47,825 to €72,041
- Other debts +€20,004
up €20,004 (+439%), from €4,555 to €24,559
- Contributions -€19,400
down €19,400 (-99.0%), from €19,605 to €205
- Debts after one year -€9,786
down €9,786 (-46.9%), from €20,880 to €11,094
- Gross operating margin +€14,798
up €14,798 (+42.2%), from €35,036 to €49,834
- Taxes +€4,966
up €4,966, from -€96 to €4,870
- Other operating charges +€709
up €709 (+11.6%), from €6,133 to €6,842
- Depreciation -€560
down €560 (-2.7%), from €20,603 to €20,043
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 | €153,845 | €142,324 | -€11,521 | -7.5% |
| Fixed assets | 21/28 | €60,840 | €45,755 | -€15,085 | -24.8% |
| Tangible fixed assets | 22/27 | €60,840 | €45,755 | -€15,085 | -24.8% |
| Land and buildings | 22 | €18,659 | €14,607 | -€4,051 | -21.7% |
| Plant, machinery and equipment | 23 | €915 | €2,753 | +€1,838 | +201% |
| Furniture and vehicles | 24 | €41,267 | €28,395 | -€12,872 | -31.2% |
| Current assets | 29/58 | €93,005 | €96,569 | +€3,564 | +3.8% |
| Stocks and contracts in progress | 3 | €41,516 | €40,833 | -€683 | -1.6% |
| Stocks | 30/36 | €41,516 | €40,833 | -€683 | -1.6% |
| Amounts receivable within one year | 40/41 | €18,355 | €11,608 | -€6,747 | -36.8% |
| Trade receivables | 40 | €6,083 | €3,070 | -€3,013 | -49.5% |
| Other amounts receivable | 41 | €12,272 | €8,538 | -€3,734 | -30.4% |
| Cash at bank and in hand | 54/58 | €33,134 | €44,063 | +€10,928 | +33.0% |
| Deferred charges and accrued income | 490/1 | - | €65 | +€65 | |
| Total equity and liabilities | 10/49 | €153,845 | €142,324 | -€11,521 | -7.5% |
| Equity | 10/15 | €103,259 | €72,246 | -€31,012 | -30.0% |
| Contributions | 10/11 | €19,605 | €205 | -€19,400 | -99.0% |
| Reserves | 13 | €47,825 | €72,041 | +€24,217 | +50.6% |
| Distributable reserves | 133 | €47,825 | €72,041 | +€24,217 | +50.6% |
| Profit (loss) carried forward | 14 | €35,829 | - | -€35,829 | |
| Amounts payable | 17/49 | €50,587 | €70,078 | +€19,491 | +38.5% |
| Amounts payable after more than one year | 17 | €20,880 | €11,094 | -€9,786 | -46.9% |
| Financial debts | 170/4 | €20,880 | €11,094 | -€9,786 | -46.9% |
| Amounts payable within one year | 42/48 | €29,707 | €58,984 | +€29,277 | +98.6% |
| Current portion of amounts payable after more than one year | 42 | €9,369 | €9,786 | +€417 | +4.4% |
| Financial debts | 43 | €2,059 | €2,056 | -€3 | -0.1% |
| Credit institutions | 430/8 | €2,059 | €2,056 | -€3 | -0.1% |
| Trade debts | 44 | €13,723 | €22,153 | +€8,429 | +61.4% |
| Suppliers | 440/4 | €13,723 | €22,153 | +€8,429 | +61.4% |
| Advances received on contracts in progress | 46 | - | €430 | +€430 | |
| Other amounts payable | 47/48 | €4,555 | €24,559 | +€20,004 | +439% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,603 | €20,043 | -€560 | -2.7% |
| Other operating charges | 640/8 | €6,133 | €6,842 | +€709 | +11.6% |
| Gross operating margin | 9900 | €35,036 | €49,834 | +€14,798 | +42.2% |
| Operating profit (loss) | 9901 | €8,300 | €22,949 | +€14,649 | +176% |
| Financial income | 75/76B | €32 | €111 | +€79 | +246% |
| Recurring financial income | 75 | €32 | €111 | +€79 | +246% |
| Financial charges | 65/66B | €5,617 | €6,044 | +€427 | +7.6% |
| Recurring financial charges | 65 | €5,617 | €6,044 | +€427 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €2,715 | €17,016 | +€14,301 | +527% |
| Income taxes | 67/77 | -€96 | €4,870 | +€4,966 | |
| Profit (loss) for the period | 9904 | €2,811 | €12,146 | +€9,335 | +332% |
| Profit (loss) for the period to be appropriated | 9905 | €2,811 | €12,146 | +€9,335 | +332% |
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 30 October 2026 via checked.be.