DAGIT: what changed
Two fiscal 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.
DAGIT
Largest movements
- Cash +€71,025
up €71,025 (+135.8%), from €52,289 to €123,315
mainly Net result for the year (+€40,922) and Depreciation (+€33,753)
- Tangible fixed assets -€28,450
down €28,450 (-10.8%), from €262,895 to €234,444
of which Leasing and similar rights: -€247,643
- Receivables within one year -€13,383
down €13,383 (-23.5%), from €56,972 to €43,589
of which Trade receivables: -€15,155
- Current investments +€13,239
up €13,239 (+209.7%), from €6,312 to €19,551
- Profit (loss) carried forward +€23,860
up €23,860, from -€23,860 to €0
- Accrued charges and deferred income +€17,316
up €17,316 (+187.8%), from €9,219 to €26,535
- Reserves +€17,062
up €17,062 (+10.1%), from €169,318 to €186,380
- Debts after one year -€14,000
down €14,000 (-21.4%), from €65,333 to €51,333
- Other debts -€4,821
down €4,821 (-4.2%), from €115,615 to €110,794
- Gross operating margin +€71,579
up €71,579 (+282.2%), from €25,363 to €96,942
- Taxes +€7,974
up €7,974 (+3910.7%), from €204 to €8,178
- Financial charges -€1,590
down €1,590 (-12.2%), from €13,087 to €11,497
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 | €380,293 | €422,288 | +€41,994 | +11.0% |
| Fixed assets | 21/28 | €262,925 | €234,474 | -€28,450 | -10.8% |
| Tangible fixed assets | 22/27 | €262,895 | €234,444 | -€28,450 | -10.8% |
| Land and buildings | 22 | €5,822 | €226,411 | +€220,590 | +3789.2% |
| Plant, machinery and equipment | 23 | €1,027 | €657 | -€370 | -36.0% |
| Furniture and vehicles | 24 | €8,404 | €7,376 | -€1,027 | -12.2% |
| Leasing and similar rights | 25 | €247,643 | €0 | -€247,643 | -100.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €117,369 | €187,813 | +€70,444 | +60.0% |
| Amounts receivable within one year | 40/41 | €56,972 | €43,589 | -€13,383 | -23.5% |
| Trade receivables | 40 | €40,126 | €24,971 | -€15,155 | -37.8% |
| Other amounts receivable | 41 | €16,846 | €18,618 | +€1,773 | +10.5% |
| Current investments | 50/53 | €6,312 | €19,551 | +€13,239 | +209.7% |
| Cash at bank and in hand | 54/58 | €52,289 | €123,315 | +€71,025 | +135.8% |
| Deferred charges and accrued income | 490/1 | €1,795 | €1,358 | -€438 | -24.4% |
| Total equity and liabilities | 10/49 | €380,293 | €422,288 | +€41,994 | +11.0% |
| Equity | 10/15 | €164,058 | €204,980 | +€40,922 | +24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,318 | €186,380 | +€17,062 | +10.1% |
| Distributable reserves | 133 | €169,318 | €186,380 | +€17,062 | +10.1% |
| Profit (loss) carried forward | 14 | -€23,860 | €0 | +€23,860 | |
| Amounts payable | 17/49 | €216,236 | €217,307 | +€1,072 | +0.5% |
| Amounts payable after more than one year | 17 | €65,333 | €51,333 | -€14,000 | -21.4% |
| Financial debts | 170/4 | €65,333 | €51,333 | -€14,000 | -21.4% |
| Amounts payable within one year | 42/48 | €141,684 | €139,440 | -€2,244 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €14,000 | €14,000 | = | 0.0% |
| Trade debts | 44 | €2,808 | €1,871 | -€937 | -33.4% |
| Suppliers | 440/4 | €2,808 | €1,871 | -€937 | -33.4% |
| Taxes, remuneration and social security | 45 | €9,260 | €12,774 | +€3,514 | +37.9% |
| Taxes | 450/3 | €9,260 | €9,827 | +€567 | +6.1% |
| Remuneration and social security | 454/9 | - | €2,947 | +€2,947 | |
| Other amounts payable | 47/48 | €115,615 | €110,794 | -€4,821 | -4.2% |
| Accrued charges and deferred income | 492/3 | €9,219 | €26,535 | +€17,316 | +187.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,400 | €33,753 | +€353 | +1.1% |
| Other operating charges | 640/8 | €2,649 | €2,644 | -€5 | -0.2% |
| Gross operating margin | 9900 | €25,363 | €96,942 | +€71,579 | +282.2% |
| Operating profit (loss) | 9901 | -€10,686 | €60,545 | +€71,231 | |
| Financial income | 75/76B | €116 | €52 | -€64 | -55.3% |
| Recurring financial income | 75 | €116 | €52 | -€64 | -55.3% |
| Financial charges | 65/66B | €13,087 | €11,497 | -€1,590 | -12.2% |
| Recurring financial charges | 65 | €13,087 | €11,497 | -€1,590 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,657 | €49,100 | +€72,757 | |
| Income taxes | 67/77 | €204 | €8,178 | +€7,974 | +3910.7% |
| Profit (loss) for the period | 9904 | -€23,860 | €40,922 | +€64,783 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,860 | €40,922 | +€64,783 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.