DAGBLADHANDEL M & M: what changed
DAGBLADHANDEL M & M
Largest movements
- Cash +€29,070
up €29,070 (+1,147%), from €2,534 to €31,604
mainly Receivables within one year (+€26,103) and Net result for the year (+€5,673)
- Receivables within one year -€26,103
down €26,103 (-54.9%), from €47,542 to €21,439
of which Other amounts receivable: -€13,129
- Stocks and contracts -€5,000
down €5,000 (-37.0%), from €13,500 to €8,500
- Deferred charges and accrued income +€803
up €803 (+56.9%), from €1,412 to €2,215
- Short-term financial debts -€8,888
no longer reported in 2025 (was €8,888)
- Tax, wage and social debts +€5,520
up €5,520 (+3,255%), from €170 to €5,689
- Reserves +€3,973
up €3,973 (+65.4%), from €6,079 to €10,052
- Trade debts -€3,937
down €3,937 (-11.0%), from €35,775 to €31,838
- Other debts +€1,190
new in 2025: €1,190
- Taxes +€6,889
up €6,889 (+91.0%), from €7,573 to €14,462
- Gross operating margin -€4,966
down €4,966 (-17.7%), from €28,018 to €23,052
- Financial charges -€640
down €640 (-41.8%), from €1,532 to €891
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,791 | €71,766 | -€1,025 | -1.4% |
| Fixed assets | 21/28 | €7,804 | €8,008 | +€204 | +2.6% |
| Tangible fixed assets | 22/27 | €3,435 | €3,639 | +€204 | +6.0% |
| Plant, machinery and equipment | 23 | €2,052 | €2,623 | +€571 | +27.8% |
| Furniture and vehicles | 24 | €1,383 | €1,016 | -€366 | -26.5% |
| Financial fixed assets | 28 | €4,369 | €4,369 | = | 0.0% |
| Current assets | 29/58 | €64,988 | €63,758 | -€1,229 | -1.9% |
| Stocks and contracts in progress | 3 | €13,500 | €8,500 | -€5,000 | -37.0% |
| Stocks | 30/36 | €13,500 | €8,500 | -€5,000 | -37.0% |
| Amounts receivable within one year | 40/41 | €47,542 | €21,439 | -€26,103 | -54.9% |
| Trade receivables | 40 | €34,070 | €21,096 | -€12,974 | -38.1% |
| Other amounts receivable | 41 | €13,472 | €343 | -€13,129 | -97.5% |
| Cash at bank and in hand | 54/58 | €2,534 | €31,604 | +€29,070 | +1,147% |
| Deferred charges and accrued income | 490/1 | €1,412 | €2,215 | +€803 | +56.9% |
| Total equity and liabilities | 10/49 | €72,791 | €71,766 | -€1,025 | -1.4% |
| Equity | 10/15 | €26,539 | €30,512 | +€3,973 | +15.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €6,079 | €10,052 | +€3,973 | +65.4% |
| Distributable reserves | 133 | €6,079 | €10,052 | +€3,973 | +65.4% |
| Amounts payable | 17/49 | €46,253 | €41,254 | -€4,998 | -10.8% |
| Amounts payable within one year | 42/48 | €44,833 | €38,717 | -€6,115 | -13.6% |
| Financial debts | 43 | €8,888 | - | -€8,888 | |
| Credit institutions | 430/8 | €8,888 | - | -€8,888 | |
| Trade debts | 44 | €35,775 | €31,838 | -€3,937 | -11.0% |
| Suppliers | 440/4 | €35,775 | €31,838 | -€3,937 | -11.0% |
| Taxes, remuneration and social security | 45 | €170 | €5,689 | +€5,520 | +3,255% |
| Taxes | 450/3 | €170 | €5,689 | +€5,520 | +3,255% |
| Other amounts payable | 47/48 | - | €1,190 | +€1,190 | |
| Accrued charges and deferred income | 492/3 | €1,420 | €2,537 | +€1,117 | +78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €963 | +€222 | +30.0% |
| Other operating charges | 640/8 | €1,197 | €1,187 | -€9 | -0.8% |
| Non-recurring operating charges | 66A | €57,835 | - | -€57,835 | |
| Gross operating margin | 9900 | €28,018 | €23,052 | -€4,966 | -17.7% |
| Operating profit (loss) | 9901 | -€31,754 | €20,902 | +€52,656 | |
| Financial income | 75/76B | €148 | €124 | -€24 | -16.1% |
| Recurring financial income | 75 | €148 | €124 | -€24 | -16.1% |
| Financial charges | 65/66B | €1,532 | €891 | -€640 | -41.8% |
| Recurring financial charges | 65 | €1,532 | €891 | -€640 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | -€33,137 | €20,135 | +€53,273 | |
| Income taxes | 67/77 | €7,573 | €14,462 | +€6,889 | +91.0% |
| Profit (loss) for the period | 9904 | -€40,710 | €5,673 | +€46,383 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,710 | €5,673 | +€46,383 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.