DAGBOEK: 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.
DAGBOEK
Largest movements
- Receivables within one year -€2,216
down €2,216 (-5.6%), from €39,330 to €37,115
of which Trade receivables: -€14,000
- Tangible fixed assets -€1,020
down €1,020 (-34.8%), from €2,926 to €1,907
of which Furniture and vehicles: -€735
- Cash -€889
down €889 (-38.9%), from €2,288 to €1,399
mainly Other debts (-€12,842) and Net result for the year (-€6,704)
- Other debts -€12,842
down €12,842 (-9.4%), from €135,999 to €123,158
- Tax, wage and social debts +€11,078
up €11,078 (+47.4%), from €23,374 to €34,452
of which Remuneration and social security: +€9,787
- Profit (loss) carried forward -€6,704
down €6,704 (-2.6%), from -€253,771 to -€260,475
- Trade debts +€4,484
up €4,484 (+11.5%), from €38,915 to €43,399
- Staff costs +€19,133
up €19,133 (+31.2%), from €61,253 to €80,385
- Gross operating margin +€11,541
up €11,541 (+18.1%), from €63,741 to €75,282
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 | €44,568 | €40,584 | -€3,985 | -8.9% |
| Fixed assets | 21/28 | €2,926 | €1,907 | -€1,020 | -34.8% |
| Tangible fixed assets | 22/27 | €2,926 | €1,907 | -€1,020 | -34.8% |
| Plant, machinery and equipment | 23 | €658 | €373 | -€284 | -43.2% |
| Furniture and vehicles | 24 | €2,269 | €1,534 | -€735 | -32.4% |
| Current assets | 29/58 | €41,642 | €38,677 | -€2,965 | -7.1% |
| Amounts receivable within one year | 40/41 | €39,330 | €37,115 | -€2,216 | -5.6% |
| Trade receivables | 40 | €38,859 | €24,859 | -€14,000 | -36.0% |
| Other amounts receivable | 41 | €472 | €12,256 | +€11,784 | +2497.6% |
| Cash at bank and in hand | 54/58 | €2,288 | €1,399 | -€889 | -38.9% |
| Deferred charges and accrued income | 490/1 | €24 | €164 | +€140 | +586.2% |
| Total equity and liabilities | 10/49 | €44,568 | €40,584 | -€3,985 | -8.9% |
| Equity | 10/15 | -€153,771 | -€160,475 | -€6,704 | -4.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€253,771 | -€260,475 | -€6,704 | -2.6% |
| Amounts payable | 17/49 | €198,339 | €201,059 | +€2,720 | +1.4% |
| Amounts payable within one year | 42/48 | €198,289 | €201,008 | +€2,720 | +1.4% |
| Trade debts | 44 | €38,915 | €43,399 | +€4,484 | +11.5% |
| Suppliers | 440/4 | €38,915 | €43,399 | +€4,484 | +11.5% |
| Taxes, remuneration and social security | 45 | €23,374 | €34,452 | +€11,078 | +47.4% |
| Taxes | 450/3 | €7,180 | €8,471 | +€1,290 | +18.0% |
| Remuneration and social security | 454/9 | €16,194 | €25,981 | +€9,787 | +60.4% |
| Other amounts payable | 47/48 | €135,999 | €123,158 | -€12,842 | -9.4% |
| Accrued charges and deferred income | 492/3 | €51 | €51 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €61,253 | €80,385 | +€19,133 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620 | €1,020 | +€400 | +64.5% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €63,741 | €75,282 | +€11,541 | +18.1% |
| Operating profit (loss) | 9901 | €1,356 | -€6,650 | -€8,006 | |
| Financial charges | 65/66B | €54 | €54 | -€0 | -0.6% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €1,301 | -€6,704 | -€8,006 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,301 | -€6,704 | -€8,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,301 | -€6,704 | -€8,006 |
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 10 October 2026 via checked.be.