DAGBREYDEL: 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.
DAGBREYDEL
Largest movements
- Stocks and contracts -€103,193
down €103,193 (-18.8%), from €550,305 to €447,112
- Cash +€52,788
up €52,788 (+17.7%), from €298,489 to €351,277
mainly Stocks and contracts (+€103,193) and Current portion of long-term debt (+€97,987)
- Receivables within one year +€47,754
up €47,754 (+222%), from €21,473 to €69,227
of which Other amounts receivable: +€55,902
- Current portion of long-term debt +€97,987
up €97,987 (+30.7%), from €318,952 to €416,939
- Profit (loss) carried forward -€85,831
down €85,831 (-13.6%), from €631,837 to €546,005
- Other debts -€41,028
no longer reported in 2025 (was €41,028)
- Debts after one year +€18,525
up €18,525 (+451%), from €4,105 to €22,631
- Trade debts +€16,228
up €16,228 (+7.8%), from €207,671 to €223,898
- Gross operating margin -€112,476
down €112,476 (-24.6%), from €457,526 to €345,050
- Staff costs +€23,218
up €23,218 (+6.2%), from €376,966 to €400,184
- Taxes -€15,596
down €15,596 (-95.1%), from €16,401 to €804
- Other operating charges -€13,729
down €13,729 (-75.8%), from €18,117 to €4,388
- Financial charges -€9,084
down €9,084 (-39.3%), from €23,130 to €14,046
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 | €1,292,315 | €1,295,409 | +€3,094 | +0.2% |
| Fixed assets | 21/28 | €50,584 | €63,399 | +€12,815 | +25.3% |
| Tangible fixed assets | 22/27 | €41,684 | €54,499 | +€12,815 | +30.7% |
| Land and buildings | 22 | €2,467 | €11,000 | +€8,533 | +346% |
| Plant, machinery and equipment | 23 | €8,463 | €7,383 | -€1,080 | -12.8% |
| Furniture and vehicles | 24 | €30,754 | €36,115 | +€5,362 | +17.4% |
| Financial fixed assets | 28 | €8,900 | €8,900 | = | 0.0% |
| Current assets | 29/58 | €1,241,731 | €1,232,010 | -€9,721 | -0.8% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Other amounts receivable | 291 | €350,000 | €350,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €550,305 | €447,112 | -€103,193 | -18.8% |
| Stocks | 30/36 | €550,305 | €447,112 | -€103,193 | -18.8% |
| Amounts receivable within one year | 40/41 | €21,473 | €69,227 | +€47,754 | +222% |
| Trade receivables | 40 | €17,874 | €9,726 | -€8,147 | -45.6% |
| Other amounts receivable | 41 | €3,599 | €59,501 | +€55,902 | +1,553% |
| Cash at bank and in hand | 54/58 | €298,489 | €351,277 | +€52,788 | +17.7% |
| Deferred charges and accrued income | 490/1 | €21,464 | €14,393 | -€7,071 | -32.9% |
| Total equity and liabilities | 10/49 | €1,292,315 | €1,295,409 | +€3,094 | +0.2% |
| Equity | 10/15 | €653,886 | €568,055 | -€85,831 | -13.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,050 | €2,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €631,837 | €546,005 | -€85,831 | -13.6% |
| Amounts payable | 17/49 | €638,429 | €727,354 | +€88,925 | +13.9% |
| Amounts payable after more than one year | 17 | €4,105 | €22,631 | +€18,525 | +451% |
| Financial debts | 170/4 | €4,105 | €22,631 | +€18,525 | +451% |
| Amounts payable within one year | 42/48 | €633,916 | €704,723 | +€70,807 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €318,952 | €416,939 | +€97,987 | +30.7% |
| Trade debts | 44 | €207,671 | €223,898 | +€16,228 | +7.8% |
| Suppliers | 440/4 | €207,671 | €223,898 | +€16,228 | +7.8% |
| Taxes, remuneration and social security | 45 | €66,265 | €63,885 | -€2,379 | -3.6% |
| Taxes | 450/3 | €3,960 | - | -€3,960 | |
| Remuneration and social security | 454/9 | €62,305 | €63,885 | +€1,581 | +2.5% |
| Other amounts payable | 47/48 | €41,028 | - | -€41,028 | |
| Accrued charges and deferred income | 492/3 | €407 | - | -€407 | |
| Non-recurring operating income | 76A | - | €1,240 | +€1,240 | |
| Remuneration, social security and pensions | 62 | €376,966 | €400,184 | +€23,218 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,042 | €9,658 | -€3,384 | -25.9% |
| Other operating charges | 640/8 | €18,117 | €4,388 | -€13,729 | -75.8% |
| Non-recurring operating charges | 66A | - | €1,914 | +€1,914 | |
| Gross operating margin | 9900 | €457,526 | €345,050 | -€112,476 | -24.6% |
| Operating profit (loss) | 9901 | €49,402 | -€71,093 | -€120,494 | |
| Financial income | 75/76B | €33 | €112 | +€79 | +242% |
| Recurring financial income | 75 | €33 | €112 | +€79 | +242% |
| Financial charges | 65/66B | €23,130 | €14,046 | -€9,084 | -39.3% |
| Recurring financial charges | 65 | €23,130 | €14,046 | -€9,084 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €26,304 | -€85,027 | -€111,331 | |
| Income taxes | 67/77 | €16,401 | €804 | -€15,596 | -95.1% |
| Profit (loss) for the period | 9904 | €9,903 | -€85,831 | -€95,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,903 | -€85,831 | -€95,735 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.