DAGBLADHANDEL SANDRA: what changed
DAGBLADHANDEL SANDRA
Largest movements
- Cash +€19,259
up €19,259 (+106%), from €18,215 to €37,475
mainly Net result for the year (+€31,562) and Depreciation (+€6,545)
- Financial fixed assets +€13,849
up €13,849 (+135%), from €10,251 to €24,100
- Deferred charges and accrued income +€11,073
up €11,073 (+1,615%), from €686 to €11,759
- Tangible fixed assets -€6,545
down €6,545 (-33.3%), from €19,655 to €13,110
- Receivables within one year -€5,961
down €5,961 (-77.5%), from €7,691 to €1,730
of which Other amounts receivable: -€3,247
- Reserves +€31,562
up €31,562 (+82.1%), from €38,443 to €70,005
- Trade debts -€2,207
down €2,207 (-92.7%), from €2,381 to €174
- Other debts +€1,290
up €1,290 (+9.4%), from €13,673 to €14,963
- Accrued charges and deferred income +€1,031
new in 2025: €1,031
- Gross operating margin +€42,885
up €42,885 (+577%), from €7,438 to €50,324
- Taxes +€11,628
up €11,628 (+669%), from €1,739 to €13,367
- Other operating charges +€962
up €962 (+233%), from €413 to €1,375
- Financial charges +€712
up €712 (+809%), from €88 to €800
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 | €56,497 | €88,173 | +€31,676 | +56.1% |
| Fixed assets | 21/28 | €29,905 | €37,210 | +€7,304 | +24.4% |
| Tangible fixed assets | 22/27 | €19,655 | €13,110 | -€6,545 | -33.3% |
| Furniture and vehicles | 24 | €19,655 | €13,110 | -€6,545 | -33.3% |
| Financial fixed assets | 28 | €10,251 | €24,100 | +€13,849 | +135% |
| Current assets | 29/58 | €26,591 | €50,963 | +€24,372 | +91.7% |
| Amounts receivable within one year | 40/41 | €7,691 | €1,730 | -€5,961 | -77.5% |
| Trade receivables | 40 | €2,714 | - | -€2,714 | |
| Other amounts receivable | 41 | €4,977 | €1,730 | -€3,247 | -65.2% |
| Cash at bank and in hand | 54/58 | €18,215 | €37,475 | +€19,259 | +106% |
| Deferred charges and accrued income | 490/1 | €686 | €11,759 | +€11,073 | +1,615% |
| Total equity and liabilities | 10/49 | €56,497 | €88,173 | +€31,676 | +56.1% |
| Equity | 10/15 | €40,443 | €72,005 | +€31,562 | +78.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,443 | €70,005 | +€31,562 | +82.1% |
| Distributable reserves | 133 | €38,443 | €70,005 | +€31,562 | +82.1% |
| Amounts payable | 17/49 | €16,054 | €16,168 | +€114 | +0.7% |
| Amounts payable within one year | 42/48 | €16,054 | €15,137 | -€916 | -5.7% |
| Trade debts | 44 | €2,381 | €174 | -€2,207 | -92.7% |
| Suppliers | 440/4 | €2,381 | €174 | -€2,207 | -92.7% |
| Other amounts payable | 47/48 | €13,673 | €14,963 | +€1,290 | +9.4% |
| Accrued charges and deferred income | 492/3 | - | €1,031 | +€1,031 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,545 | €6,545 | = | 0.0% |
| Other operating charges | 640/8 | €413 | €1,375 | +€962 | +233% |
| Non-recurring operating charges | 66A | €631 | €10 | -€621 | -98.4% |
| Gross operating margin | 9900 | €7,438 | €50,324 | +€42,885 | +577% |
| Operating profit (loss) | 9901 | -€151 | €42,394 | +€42,544 | |
| Financial income | 75/76B | €3,369 | €3,335 | -€33 | -1.0% |
| Recurring financial income | 75 | €3,369 | €3,335 | -€33 | -1.0% |
| Non-recurring financial income | 76B | €3,369 | €3,335 | -€33 | -1.0% |
| Financial charges | 65/66B | €88 | €800 | +€712 | +809% |
| Recurring financial charges | 65 | €88 | €800 | +€712 | +809% |
| Profit (loss) for the period before taxes | 9903 | €3,130 | €44,929 | +€41,799 | +1,335% |
| Income taxes | 67/77 | €1,739 | €13,367 | +€11,628 | +669% |
| Profit (loss) for the period | 9904 | €1,392 | €31,562 | +€30,170 | +2,168% |
| Profit (loss) for the period to be appropriated | 9905 | €1,392 | €31,562 | +€30,170 | +2,168% |
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.