Dagda: 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.
Dagda
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year -€43,190
down €43,190 (-73.1%), from €59,097 to €15,907
- Cash -€7,751
down €7,751 (-11.8%), from €65,944 to €58,193
mainly Current investments (-€100,000) and Contributions, distributions and other (-€11,980)
- Reserves +€43,380
up €43,380 (+29.1%), from €149,127 to €192,507
- Other debts +€6,596
up €6,596 (+71.4%), from €9,235 to €15,831
- Trade debts +€2,623
up €2,623 (+454.9%), from €577 to €3,199
- Gross operating margin +€5,739
up €5,739 (+7.4%), from €77,127 to €82,866
- Depreciation -€1,710
down €1,710 (-46.1%), from €3,710 to €2,000
- Financial charges +€1,328
up €1,328 (+59.1%), from €2,245 to €3,573
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 | €199,845 | €250,320 | +€50,475 | +25.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €73,082 | €74,895 | +€1,813 | +2.5% |
| Tangible fixed assets | 22/27 | €4,549 | €6,362 | +€1,813 | +39.8% |
| Land and buildings | 22 | €39 | €0 | -€39 | -100.0% |
| Plant, machinery and equipment | 23 | €1,290 | €1,742 | +€452 | +35.0% |
| Furniture and vehicles | 24 | €995 | €2,895 | +€1,900 | +190.9% |
| Other tangible fixed assets | 26 | €2,225 | €1,725 | -€500 | -22.5% |
| Financial fixed assets | 28 | €68,533 | €68,533 | = | 0.0% |
| Current assets | 29/58 | €126,762 | €175,425 | +€48,662 | +38.4% |
| Amounts receivable within one year | 40/41 | €59,097 | €15,907 | -€43,190 | -73.1% |
| Trade receivables | 40 | €59,097 | €15,907 | -€43,190 | -73.1% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €65,944 | €58,193 | -€7,751 | -11.8% |
| Deferred charges and accrued income | 490/1 | €1,721 | €1,325 | -€396 | -23.0% |
| Total equity and liabilities | 10/49 | €199,845 | €250,320 | +€50,475 | +25.3% |
| Equity | 10/15 | €169,127 | €212,507 | +€43,380 | +25.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €149,127 | €192,507 | +€43,380 | +29.1% |
| Distributable reserves | 133 | €149,127 | €192,507 | +€43,380 | +29.1% |
| Amounts payable | 17/49 | €30,718 | €37,813 | +€7,095 | +23.1% |
| Amounts payable within one year | 42/48 | €30,718 | €37,813 | +€7,095 | +23.1% |
| Trade debts | 44 | €577 | €3,199 | +€2,623 | +454.9% |
| Suppliers | 440/4 | €577 | €3,199 | +€2,623 | +454.9% |
| Taxes, remuneration and social security | 45 | €20,906 | €18,783 | -€2,124 | -10.2% |
| Taxes | 450/3 | €20,906 | €18,783 | -€2,124 | -10.2% |
| Other amounts payable | 47/48 | €9,235 | €15,831 | +€6,596 | +71.4% |
| Non-recurring operating income | 76A | - | €20,588 | +€20,588 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,710 | €2,000 | -€1,710 | -46.1% |
| Other operating charges | 640/8 | €944 | €1,005 | +€61 | +6.5% |
| Gross operating margin | 9900 | €77,127 | €82,866 | +€5,739 | +7.4% |
| Operating profit (loss) | 9901 | €72,473 | €79,861 | +€7,387 | +10.2% |
| Financial income | 75/76B | €161 | €543 | +€382 | +237.3% |
| Recurring financial income | 75 | €161 | €543 | +€382 | +237.3% |
| Financial charges | 65/66B | €2,245 | €3,573 | +€1,328 | +59.1% |
| Recurring financial charges | 65 | €2,245 | €3,573 | +€1,328 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €70,389 | €76,831 | +€6,442 | +9.2% |
| Income taxes | 67/77 | €21,288 | €21,471 | +€183 | +0.9% |
| Profit (loss) for the period | 9904 | €49,101 | €55,360 | +€6,259 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,101 | €55,360 | +€6,259 | +12.7% |
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.