DAGMAR: 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.
DAGMAR
Largest movements
- Receivables after one year -€3,351
down €3,351 (-6.6%), from €50,971 to €47,620
- Debts after one year -€1,780
down €1,780 (-1.6%), from €113,394 to €111,614
- Profit (loss) carried forward -€1,704
no longer reported in 2025 (was €1,704)
- Purchases and services -€666
down €666 (-14.4%), from €4,636 to €3,970
- Gross operating margin +€451
up €451 (+15.1%), from -€2,979 to -€2,528
- Turnover -€215
down €215 (-13.0%), from €1,657 to €1,442
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 | €135,549 | €132,065 | -€3,484 | -2.6% |
| Fixed assets | 21/28 | €80,104 | €80,104 | = | 0.0% |
| Tangible fixed assets | 22/27 | €80,104 | €80,104 | = | 0.0% |
| Furniture and vehicles | 24 | €80,104 | €80,104 | = | 0.0% |
| Current assets | 29/58 | €55,445 | €51,961 | -€3,484 | -6.3% |
| Amounts receivable after more than one year | 29 | €50,971 | €47,620 | -€3,351 | -6.6% |
| Other amounts receivable | 291 | €50,971 | €47,620 | -€3,351 | -6.6% |
| Amounts receivable within one year | 40/41 | €526 | €380 | -€146 | -27.8% |
| Other amounts receivable | 41 | €526 | €380 | -€146 | -27.8% |
| Current investments | 50/53 | €3,188 | €3,216 | +€28 | +0.9% |
| Cash at bank and in hand | 54/58 | €760 | €745 | -€15 | -2.0% |
| Total equity and liabilities | 10/49 | €135,549 | €132,065 | -€3,484 | -2.6% |
| Equity | 10/15 | €22,155 | €20,451 | -€1,704 | -7.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,704 | - | -€1,704 | |
| Amounts payable | 17/49 | €113,394 | €111,614 | -€1,780 | -1.6% |
| Amounts payable after more than one year | 17 | €113,394 | €111,614 | -€1,780 | -1.6% |
| Financial debts | 170/4 | €113,394 | €111,614 | -€1,780 | -1.6% |
| Turnover | 70 | €1,657 | €1,442 | -€215 | -13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,636 | €3,970 | -€666 | -14.4% |
| Gross operating margin | 9900 | -€2,979 | -€2,528 | +€451 | +15.1% |
| Operating profit (loss) | 9901 | -€2,979 | -€2,528 | +€451 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,979 | -€2,528 | +€451 | +15.1% |
| Profit (loss) for the period | 9904 | -€2,979 | -€2,528 | +€451 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,979 | -€2,528 | +€451 | +15.1% |
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 3 October 2026 via checked.be.