DAGERAAD 16: 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.
DAGERAAD 16
Largest movements
- Receivables within one year +€389
new in 2025: €389
- Tax, wage and social debts -€5,981
down €5,981 (-97.2%), from €6,156 to €174
- Profit (loss) carried forward +€4,272
up €4,272 (+7.3%), from -€58,354 to -€54,082
- Other debts +€3,080
up €3,080 (+21.4%), from €14,425 to €17,505
- Trade debts -€1,076
down €1,076 (-38.2%), from €2,821 to €1,745
- Short-term financial debts +€95
up €95 (+2.1%), from €4,532 to €4,627
- Gross operating margin -€27,410
down €27,410 (-82.3%), from €33,325 to €5,915
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €389 | +€389 | |
| Current assets | 29/58 | - | €389 | +€389 | |
| Amounts receivable within one year | 40/41 | - | €389 | +€389 | |
| Other amounts receivable | 41 | - | €389 | +€389 | |
| Total equity and liabilities | 10/49 | - | €389 | +€389 | |
| Equity | 10/15 | -€27,934 | -€23,662 | +€4,272 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,819 | €11,819 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,819 | €11,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,354 | -€54,082 | +€4,272 | +7.3% |
| Amounts payable | 17/49 | €27,934 | €24,052 | -€3,883 | -13.9% |
| Amounts payable within one year | 42/48 | €27,934 | €24,052 | -€3,883 | -13.9% |
| Financial debts | 43 | €4,532 | €4,627 | +€95 | +2.1% |
| Credit institutions | 430/8 | €4,532 | €4,627 | +€95 | +2.1% |
| Trade debts | 44 | €2,821 | €1,745 | -€1,076 | -38.2% |
| Suppliers | 440/4 | €2,821 | €1,745 | -€1,076 | -38.2% |
| Taxes, remuneration and social security | 45 | €6,156 | €174 | -€5,981 | -97.2% |
| Taxes | 450/3 | €6,156 | €174 | -€5,981 | -97.2% |
| Other amounts payable | 47/48 | €14,425 | €17,505 | +€3,080 | +21.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €964 | €885 | -€79 | -8.2% |
| Gross operating margin | 9900 | €33,325 | €5,915 | -€27,410 | -82.3% |
| Operating profit (loss) | 9901 | €32,361 | €5,030 | -€27,331 | -84.5% |
| Financial income | 75/76B | €18 | €0 | -€18 | -100.0% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -100.0% |
| Financial charges | 65/66B | €668 | €758 | +€90 | +13.5% |
| Recurring financial charges | 65 | €668 | €758 | +€90 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €31,711 | €4,272 | -€27,439 | -86.5% |
| Income taxes | 67/77 | €174 | €0 | -€174 | -100.0% |
| Profit (loss) for the period | 9904 | €31,537 | €4,272 | -€27,265 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,537 | €4,272 | -€27,265 | -86.5% |
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 9 October 2026 via checked.be.