DAGDA CONSULTING: 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 CONSULTING
Largest movements
- Cash -€11,235
down €11,235 (-74.2%), from €15,137 to €3,902
mainly Contributions, distributions and other (-€35,294) and Receivables within one year (-€9,278)
- Receivables within one year +€9,278
up €9,278 (+12.6%), from €73,667 to €82,945
of which Trade receivables: +€13,466
- Profit (loss) carried forward -€4,950
down €4,950 (-6.9%), from €71,892 to €66,942
- Tax, wage and social debts +€2,993
up €2,993 (+22.3%), from €13,432 to €16,425
of which Taxes: +€2,270
- Gross operating margin +€12,579
up €12,579 (+36.1%), from €34,848 to €47,427
- Taxes +€12,521
up €12,521 (+228%), from €5,500 to €18,021
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 | €91,438 | €89,481 | -€1,957 | -2.1% |
| Current assets | 29/58 | €91,438 | €89,481 | -€1,957 | -2.1% |
| Amounts receivable within one year | 40/41 | €73,667 | €82,945 | +€9,278 | +12.6% |
| Trade receivables | 40 | €15,389 | €28,855 | +€13,466 | +87.5% |
| Other amounts receivable | 41 | €58,278 | €54,090 | -€4,188 | -7.2% |
| Cash at bank and in hand | 54/58 | €15,137 | €3,902 | -€11,235 | -74.2% |
| Deferred charges and accrued income | 490/1 | €2,634 | €2,634 | = | 0.0% |
| Total equity and liabilities | 10/49 | €91,438 | €89,481 | -€1,957 | -2.1% |
| Equity | 10/15 | €77,392 | €72,442 | -€4,950 | -6.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,892 | €66,942 | -€4,950 | -6.9% |
| Amounts payable | 17/49 | €14,046 | €17,039 | +€2,993 | +21.3% |
| Amounts payable within one year | 42/48 | €14,046 | €17,039 | +€2,993 | +21.3% |
| Trade debts | 44 | €19 | €18 | -€1 | -5.3% |
| Suppliers | 440/4 | €19 | €18 | -€1 | -5.3% |
| Taxes, remuneration and social security | 45 | €13,432 | €16,425 | +€2,993 | +22.3% |
| Taxes | 450/3 | €13,008 | €15,278 | +€2,270 | +17.5% |
| Remuneration and social security | 454/9 | €424 | €1,147 | +€723 | +171% |
| Other amounts payable | 47/48 | €595 | €596 | +€1 | +0.2% |
| Other operating charges | 640/8 | €252 | - | -€252 | |
| Gross operating margin | 9900 | €34,848 | €47,427 | +€12,579 | +36.1% |
| Operating profit (loss) | 9901 | €34,596 | €47,427 | +€12,831 | +37.1% |
| Financial income | 75/76B | €1,497 | €1,492 | -€5 | -0.3% |
| Recurring financial income | 75 | €1,497 | €1,492 | -€5 | -0.3% |
| Financial charges | 65/66B | €333 | €554 | +€221 | +66.4% |
| Recurring financial charges | 65 | €333 | €554 | +€221 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | €35,760 | €48,365 | +€12,605 | +35.2% |
| Income taxes | 67/77 | €5,500 | €18,021 | +€12,521 | +228% |
| Profit (loss) for the period | 9904 | €30,260 | €30,344 | +€84 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,260 | €30,344 | +€84 | +0.3% |
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 24 October 2026 via checked.be.