Dagger Moon: 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.
Dagger Moon
Largest movements
- Cash -€6,008
down €6,008 (-68.6%), from €8,759 to €2,751
mainly Investment in fixed assets (net) (-€6,060) and Trade debts (-€1,607)
- Tangible fixed assets +€4,270
up €4,270 (+147%), from €2,909 to €7,180
of which Other tangible fixed assets: +€4,013
- Receivables within one year +€405
up €405 (+10.3%), from €3,923 to €4,328
- Deferred charges and accrued income +€264
up €264 (+44.5%), from €593 to €858
- Trade debts -€1,607
down €1,607 (-41.7%), from €3,851 to €2,245
- Tax, wage and social debts +€837
up €837 (+41.9%), from €1,998 to €2,835
of which Remuneration and social security: +€2,437
- Accrued charges and deferred income -€696
down €696 (-100%), from €696 to €0
- Other debts +€476
up €476 (+98.9%), from €482 to €958
- Profit (loss) carried forward -€215
down €215 (-26.0%), from -€829 to -€1,045
- Gross operating margin +€3,988
up €3,988 (+211%), from €1,890 to €5,878
- Financial charges +€1,941
up €1,941 (+1,204%), from €161 to €2,102
- Depreciation +€460
up €460 (+34.5%), from €1,330 to €1,790
- Taxes +€173
up €173 (+2,129%), from €8 to €181
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 | €17,396 | €16,391 | -€1,005 | -5.8% |
| Fixed assets | 21/28 | €3,509 | €7,780 | +€4,270 | +122% |
| Tangible fixed assets | 22/27 | €2,909 | €7,180 | +€4,270 | +147% |
| Plant, machinery and equipment | 23 | - | €1,448 | +€1,448 | |
| Furniture and vehicles | 24 | €2,112 | €922 | -€1,190 | -56.4% |
| Other tangible fixed assets | 26 | €797 | €4,810 | +€4,013 | +503% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €13,887 | €8,612 | -€5,275 | -38.0% |
| Stocks and contracts in progress | 3 | €612 | €676 | +€64 | +10.4% |
| Stocks | 30/36 | €612 | €676 | +€64 | +10.4% |
| Amounts receivable within one year | 40/41 | €3,923 | €4,328 | +€405 | +10.3% |
| Other amounts receivable | 41 | €3,923 | €4,328 | +€405 | +10.3% |
| Cash at bank and in hand | 54/58 | €8,759 | €2,751 | -€6,008 | -68.6% |
| Deferred charges and accrued income | 490/1 | €593 | €858 | +€264 | +44.5% |
| Total equity and liabilities | 10/49 | €17,396 | €16,391 | -€1,005 | -5.8% |
| Equity | 10/15 | €10,369 | €10,153 | -€215 | -2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,198 | €8,198 | = | 0.0% |
| Distributable reserves | 133 | €8,198 | €8,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€829 | -€1,045 | -€215 | -26.0% |
| Amounts payable | 17/49 | €7,027 | €6,238 | -€789 | -11.2% |
| Amounts payable within one year | 42/48 | €6,331 | €6,238 | -€93 | -1.5% |
| Trade debts | 44 | €3,851 | €2,245 | -€1,607 | -41.7% |
| Suppliers | 440/4 | €3,851 | €2,245 | -€1,607 | -41.7% |
| Advances received on contracts in progress | 46 | - | €200 | +€200 | |
| Taxes, remuneration and social security | 45 | €1,998 | €2,835 | +€837 | +41.9% |
| Taxes | 450/3 | €1,998 | €398 | -€1,600 | -80.1% |
| Remuneration and social security | 454/9 | - | €2,437 | +€2,437 | |
| Other amounts payable | 47/48 | €482 | €958 | +€476 | +98.9% |
| Accrued charges and deferred income | 492/3 | €696 | €0 | -€696 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,330 | €1,790 | +€460 | +34.5% |
| Other operating charges | 640/8 | €2,097 | €2,047 | -€50 | -2.4% |
| Gross operating margin | 9900 | €1,890 | €5,878 | +€3,988 | +211% |
| Operating profit (loss) | 9901 | -€1,538 | €2,041 | +€3,579 | |
| Financial income | 75/76B | €0 | €26 | +€26 | +131,100% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +131,100% |
| Financial charges | 65/66B | €161 | €2,102 | +€1,941 | +1,204% |
| Recurring financial charges | 65 | €161 | €2,102 | +€1,941 | +1,204% |
| Profit (loss) for the period before taxes | 9903 | -€1,699 | -€34 | +€1,664 | +98.0% |
| Income taxes | 67/77 | €8 | €181 | +€173 | +2,129% |
| Profit (loss) for the period | 9904 | -€1,707 | -€215 | +€1,492 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,707 | -€215 | +€1,492 | +87.4% |
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 14 October 2026 via checked.be.