DAGDA INVEST: 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 INVEST
Largest movements
- Cash +€80,556
up €80,556 (+437%), from €18,414 to €98,970
mainly Net result for the year (+€120,643) and Receivables after one year (+€20,774)
- Tangible fixed assets +€27,344
up €27,344 (+25.3%), from €108,190 to €135,533
of which Furniture and vehicles: +€31,493
- Receivables after one year -€20,774
down €20,774 (-27.9%), from €74,543 to €53,769
- Reserves +€120,643
up €120,643 (+40.9%), from €294,961 to €415,604
of which Distributable reserves: +€120,643
- Debts after one year -€59,028
down €59,028 (-11.2%), from €527,922 to €468,894
- Other debts +€18,611
up €18,611 (+44.6%), from €41,765 to €60,376
- Financial income +€131,100
up €131,100 (+6,240%), from €2,101 to €133,201
- Taxes +€11,431
up €11,431 (+282%), from €4,059 to €15,489
- Gross operating margin +€9,466
up €9,466 (+35.6%), from €26,591 to €36,057
- Other operating charges +€5,808
up €5,808 (+92.8%), from €6,258 to €12,066
- Depreciation +€3,715
up €3,715 (+64.9%), from €5,721 to €9,436
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 | €992,170 | €1,075,140 | +€82,969 | +8.4% |
| Fixed assets | 21/28 | €844,472 | €871,815 | +€27,344 | +3.2% |
| Tangible fixed assets | 22/27 | €108,190 | €135,533 | +€27,344 | +25.3% |
| Land and buildings | 22 | €104,753 | €100,604 | -€4,149 | -4.0% |
| Furniture and vehicles | 24 | €3,436 | €34,929 | +€31,493 | +916% |
| Financial fixed assets | 28 | €736,282 | €736,282 | = | 0.0% |
| Current assets | 29/58 | €147,698 | €203,324 | +€55,626 | +37.7% |
| Amounts receivable after more than one year | 29 | €74,543 | €53,769 | -€20,774 | -27.9% |
| Other amounts receivable | 291 | €74,543 | €53,769 | -€20,774 | -27.9% |
| Amounts receivable within one year | 40/41 | €54,742 | €50,585 | -€4,157 | -7.6% |
| Trade receivables | 40 | €22,000 | €23,237 | +€1,237 | +5.6% |
| Other amounts receivable | 41 | €32,742 | €27,349 | -€5,394 | -16.5% |
| Cash at bank and in hand | 54/58 | €18,414 | €98,970 | +€80,556 | +437% |
| Total equity and liabilities | 10/49 | €992,170 | €1,075,140 | +€82,969 | +8.4% |
| Equity | 10/15 | €356,961 | €477,604 | +€120,643 | +33.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €294,961 | €415,604 | +€120,643 | +40.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €288,761 | €409,404 | +€120,643 | +41.8% |
| Amounts payable | 17/49 | €635,209 | €597,536 | -€37,673 | -5.9% |
| Amounts payable after more than one year | 17 | €527,922 | €468,894 | -€59,028 | -11.2% |
| Financial debts | 170/4 | €527,922 | €468,894 | -€59,028 | -11.2% |
| Amounts payable within one year | 42/48 | €87,688 | €118,975 | +€31,286 | +35.7% |
| Current portion of amounts payable after more than one year | 42 | €36,725 | €43,350 | +€6,625 | +18.0% |
| Trade debts | 44 | €4,574 | €1,629 | -€2,945 | -64.4% |
| Suppliers | 440/4 | €4,574 | €1,629 | -€2,945 | -64.4% |
| Taxes, remuneration and social security | 45 | €4,625 | €13,619 | +€8,995 | +194% |
| Taxes | 450/3 | €1,625 | €12,931 | +€11,307 | +696% |
| Remuneration and social security | 454/9 | €3,000 | €688 | -€2,312 | -77.1% |
| Other amounts payable | 47/48 | €41,765 | €60,376 | +€18,611 | +44.6% |
| Accrued charges and deferred income | 492/3 | €19,598 | €9,667 | -€9,931 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,721 | €9,436 | +€3,715 | +64.9% |
| Other operating charges | 640/8 | €6,258 | €12,066 | +€5,808 | +92.8% |
| Gross operating margin | 9900 | €26,591 | €36,057 | +€9,466 | +35.6% |
| Operating profit (loss) | 9901 | €14,613 | €14,556 | -€57 | -0.4% |
| Financial income | 75/76B | €2,101 | €133,201 | +€131,100 | +6,240% |
| Recurring financial income | 75 | €2,101 | €133,201 | +€131,100 | +6,240% |
| Financial charges | 65/66B | €11,016 | €11,625 | +€609 | +5.5% |
| Recurring financial charges | 65 | €11,016 | €11,625 | +€609 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €5,698 | €136,132 | +€130,434 | +2,289% |
| Income taxes | 67/77 | €4,059 | €15,489 | +€11,431 | +282% |
| Profit (loss) for the period | 9904 | €1,639 | €120,643 | +€119,004 | +7,261% |
| Profit (loss) for the period to be appropriated | 9905 | €1,639 | €120,643 | +€119,004 | +7,261% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.