dagg.: 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.
dagg.
Largest movements
- Receivables within one year -€5,465
down €5,465 (-61.2%), from €8,931 to €3,466
- Intangible fixed assets +€2,342
new in 2025: €2,342
- Cash -€1,678
down €1,678 (-68.1%), from €2,464 to €786
mainly Net result for the year (-€11,948) and Investment in fixed assets (net) (-€3,456)
- Deferred charges and accrued income +€580
up €580 (+33.0%), from €1,759 to €2,339
- Profit (loss) carried forward -€11,825
new in 2025: -€11,825
- Other debts +€6,796
up €6,796 (+384.3%), from €1,769 to €8,564
- Tax, wage and social debts +€2,185
up €2,185 (+35.4%), from €6,174 to €8,359
of which Taxes: +€2,785
- Trade debts -€1,209
down €1,209 (-47.5%), from €2,543 to €1,335
- Gross operating margin -€9,608
down €9,608, from €444 to -€9,163
- Financial charges +€1,356
up €1,356 (+9047.4%), from €15 to €1,371
- Depreciation +€1,114
new in 2025: €1,114
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 | €13,154 | €8,933 | -€4,221 | -32.1% |
| Fixed assets | 21/28 | - | €2,342 | +€2,342 | |
| Intangible fixed assets | 21 | - | €2,342 | +€2,342 | |
| Current assets | 29/58 | €13,154 | €6,591 | -€6,563 | -49.9% |
| Amounts receivable within one year | 40/41 | €8,931 | €3,466 | -€5,465 | -61.2% |
| Trade receivables | 40 | €8,931 | €3,466 | -€5,465 | -61.2% |
| Cash at bank and in hand | 54/58 | €2,464 | €786 | -€1,678 | -68.1% |
| Deferred charges and accrued income | 490/1 | €1,759 | €2,339 | +€580 | +33.0% |
| Total equity and liabilities | 10/49 | €13,154 | €8,933 | -€4,221 | -32.1% |
| Equity | 10/15 | €2,624 | -€9,325 | -€11,948 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €124 | - | -€124 | |
| Distributable reserves | 133 | €124 | - | -€124 | |
| Profit (loss) carried forward | 14 | - | -€11,825 | -€11,825 | |
| Amounts payable | 17/49 | €10,530 | €18,258 | +€7,727 | +73.4% |
| Amounts payable within one year | 42/48 | €10,485 | €18,258 | +€7,772 | +74.1% |
| Trade debts | 44 | €2,543 | €1,335 | -€1,209 | -47.5% |
| Suppliers | 440/4 | €2,543 | €1,335 | -€1,209 | -47.5% |
| Taxes, remuneration and social security | 45 | €6,174 | €8,359 | +€2,185 | +35.4% |
| Taxes | 450/3 | €3,174 | €5,959 | +€2,785 | +87.8% |
| Remuneration and social security | 454/9 | €3,000 | €2,400 | -€600 | -20.0% |
| Other amounts payable | 47/48 | €1,769 | €8,564 | +€6,796 | +384.3% |
| Accrued charges and deferred income | 492/3 | €45 | - | -€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,114 | +€1,114 | |
| Other operating charges | 640/8 | €150 | €168 | +€18 | +11.8% |
| Gross operating margin | 9900 | €444 | -€9,163 | -€9,608 | |
| Operating profit (loss) | 9901 | €294 | -€10,445 | -€10,740 | |
| Financial charges | 65/66B | €15 | €1,371 | +€1,356 | +9047.4% |
| Recurring financial charges | 65 | €15 | €1,371 | +€1,356 | +9047.4% |
| Profit (loss) for the period before taxes | 9903 | €279 | -€11,816 | -€12,096 | |
| Income taxes | 67/77 | €156 | €132 | -€24 | -15.2% |
| Profit (loss) for the period | 9904 | €124 | -€11,948 | -€12,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €124 | -€11,948 | -€12,072 |
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.