DAGBLADHANDEL RAYMOND: 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 RAYMOND
Largest movements
- Cash -€2,978
down €2,978 (-83.1%), from €3,584 to €606
mainly Trade debts (-€9,598) and Net result for the year (-€5,063)
- Tangible fixed assets -€1,711
down €1,711 (-16.0%), from €10,677 to €8,966
of which Furniture and vehicles: -€903
- Trade debts -€9,598
down €9,598 (-88.4%), from €10,863 to €1,264
- Other debts +€8,988
up €8,988 (+11.4%), from €79,100 to €88,088
- Profit (loss) carried forward -€5,063
down €5,063 (-70.5%), from €7,178 to €2,114
- Gross operating margin -€7,082
down €7,082, from €4,669 to -€2,413
- Depreciation +€788
up €788 (+85.4%), from €923 to €1,711
- Other operating charges -€736
down €736 (-52.1%), from €1,413 to €677
- Financial charges -€239
down €239 (-74.5%), from €321 to €82
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 | €110,212 | €104,975 | -€5,237 | -4.8% |
| Fixed assets | 21/28 | €11,144 | €8,966 | -€2,179 | -19.5% |
| Tangible fixed assets | 22/27 | €10,677 | €8,966 | -€1,711 | -16.0% |
| Furniture and vehicles | 24 | €2,617 | €1,714 | -€903 | -34.5% |
| Other tangible fixed assets | 26 | €8,060 | €7,252 | -€808 | -10.0% |
| Financial fixed assets | 28 | €467 | - | -€467 | |
| Current assets | 29/58 | €99,068 | €96,009 | -€3,058 | -3.1% |
| Amounts receivable within one year | 40/41 | €95,484 | €95,403 | -€80 | -0.1% |
| Other amounts receivable | 41 | €95,484 | €95,403 | -€80 | -0.1% |
| Cash at bank and in hand | 54/58 | €3,584 | €606 | -€2,978 | -83.1% |
| Total equity and liabilities | 10/49 | €110,212 | €104,975 | -€5,237 | -4.8% |
| Equity | 10/15 | €18,838 | €13,774 | -€5,063 | -26.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,460 | €5,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,178 | €2,114 | -€5,063 | -70.5% |
| Amounts payable | 17/49 | €91,374 | €91,201 | -€174 | -0.2% |
| Amounts payable within one year | 42/48 | €91,374 | €91,201 | -€174 | -0.2% |
| Trade debts | 44 | €10,863 | €1,264 | -€9,598 | -88.4% |
| Suppliers | 440/4 | €10,863 | €1,264 | -€9,598 | -88.4% |
| Taxes, remuneration and social security | 45 | €1,411 | €1,848 | +€437 | +31.0% |
| Taxes | 450/3 | €1,411 | €1,848 | +€437 | +31.0% |
| Other amounts payable | 47/48 | €79,100 | €88,088 | +€8,988 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €1,711 | +€788 | +85.4% |
| Other operating charges | 640/8 | €1,413 | €677 | -€736 | -52.1% |
| Gross operating margin | 9900 | €4,669 | -€2,413 | -€7,082 | |
| Operating profit (loss) | 9901 | €2,333 | -€4,802 | -€7,135 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €321 | €82 | -€239 | -74.5% |
| Recurring financial charges | 65 | €321 | €82 | -€239 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €2,012 | -€4,884 | -€6,896 | |
| Income taxes | 67/77 | €174 | €180 | +€5 | +3.1% |
| Profit (loss) for the period | 9904 | €1,838 | -€5,063 | -€6,901 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,838 | -€5,063 | -€6,901 |
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.