DAGIMA: 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.
DAGIMA
Largest movements
- Current investments +€637,489
up €637,489 (+63.4%), from €1.0m to €1.6m
- Cash -€564,612
down €564,612 (-88.6%), from €637,190 to €72,578
mainly Current investments (-€637,489) and Contributions, distributions and other (-€50,000)
- Reserves +€52,523
up €52,523 (+2.7%), from €2.0m to €2.0m
of which Distributable reserves: +€53,112
- Financial charges -€244,024
down €244,024, from €212,082 to -€31,942
- Financial income -€34,668
down €34,668 (-33.8%), from €102,461 to €67,793
- Taxes -€7,692
down €7,692 (-23.8%), from €32,315 to €24,623
- Gross operating margin +€4,679
up €4,679 (+9.0%), from €52,256 to €56,934
- Depreciation -€2,990
down €2,990 (-12.9%), from €23,090 to €20,100
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 | €2,064,703 | €2,109,453 | +€44,750 | +2.2% |
| Fixed assets | 21/28 | €401,136 | €393,010 | -€8,126 | -2.0% |
| Tangible fixed assets | 22/27 | €400,794 | €392,668 | -€8,126 | -2.0% |
| Land and buildings | 22 | €399,518 | €391,996 | -€7,522 | -1.9% |
| Plant, machinery and equipment | 23 | €1,276 | €672 | -€605 | -47.4% |
| Financial fixed assets | 28 | €341 | €341 | = | 0.0% |
| Current assets | 29/58 | €1,663,567 | €1,716,444 | +€52,876 | +3.2% |
| Amounts receivable within one year | 40/41 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 41 | €20,000 | - | -€20,000 | |
| Current investments | 50/53 | €1,004,727 | €1,642,215 | +€637,489 | +63.4% |
| Cash at bank and in hand | 54/58 | €637,190 | €72,578 | -€564,612 | -88.6% |
| Deferred charges and accrued income | 490/1 | €1,650 | €1,650 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,064,703 | €2,109,453 | +€44,750 | +2.2% |
| Equity | 10/15 | €2,030,418 | €2,082,940 | +€52,523 | +2.6% |
| 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 | €1,968,418 | €2,020,940 | +€52,523 | +2.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,768 | €1,178 | -€589 | -33.3% |
| Distributable reserves | 133 | €1,960,450 | €2,013,562 | +€53,112 | +2.7% |
| Provisions and deferred taxes | 16 | €1,187 | €791 | -€396 | -33.3% |
| Deferred taxes | 168 | €1,187 | €791 | -€396 | -33.3% |
| Amounts payable | 17/49 | €33,099 | €25,722 | -€7,377 | -22.3% |
| Amounts payable after more than one year | 17 | €9,217 | €9,217 | = | 0.0% |
| Other amounts payable | 178/9 | €9,217 | €9,217 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,474 | €13,874 | -€7,600 | -35.4% |
| Trade debts | 44 | €8,199 | €8,241 | +€42 | +0.5% |
| Suppliers | 440/4 | €8,199 | €8,241 | +€42 | +0.5% |
| Taxes, remuneration and social security | 45 | €10,410 | €2,876 | -€7,534 | -72.4% |
| Taxes | 450/3 | €10,410 | €2,876 | -€7,534 | -72.4% |
| Other amounts payable | 47/48 | €2,865 | €2,757 | -€108 | -3.8% |
| Accrued charges and deferred income | 492/3 | €2,408 | €2,631 | +€223 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,090 | €20,100 | -€2,990 | -12.9% |
| Other operating charges | 640/8 | €8,632 | €9,820 | +€1,188 | +13.8% |
| Gross operating margin | 9900 | €52,256 | €56,934 | +€4,679 | +9.0% |
| Operating profit (loss) | 9901 | €20,535 | €27,015 | +€6,480 | +31.6% |
| Financial income | 75/76B | €102,461 | €67,793 | -€34,668 | -33.8% |
| Recurring financial income | 75 | €102,461 | €67,793 | -€34,668 | -33.8% |
| Financial charges | 65/66B | €212,082 | -€31,942 | -€244,024 | |
| Recurring financial charges | 65 | €212,082 | -€31,942 | -€244,024 | |
| Profit (loss) for the period before taxes | 9903 | -€89,087 | €126,750 | +€215,836 | |
| Transfer from deferred taxes | 780 | €396 | €396 | = | 0.0% |
| Income taxes | 67/77 | €32,315 | €24,623 | -€7,692 | -23.8% |
| Profit (loss) for the period | 9904 | -€121,005 | €102,523 | +€223,528 | |
| Transfer from tax-exempt reserves | 789 | €589 | €589 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€120,416 | €103,112 | +€223,528 |
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 10 October 2026 via checked.be.