DAGMARA: 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.
DAGMARA
Largest movements
- Tangible fixed assets -€5,219
down €5,219 (-4.8%), from €107,853 to €102,634
- Cash +€4,290
up €4,290 (+30.9%), from €13,893 to €18,182
mainly Depreciation (+€5,219) and Trade debts (+€2,385)
- Receivables within one year +€1,327
new in 2025: €1,327
- Accrued charges and deferred income -€3,549
no longer reported in 2025 (was €3,549)
- Trade debts +€2,385
new in 2025: €2,385
- Other operating charges +€1,678
up €1,678 (+57.7%), from €2,908 to €4,586
- Gross operating margin -€691
down €691 (-5.7%), from €12,134 to €11,443
- Taxes +€349
new in 2025: €349
- Financial charges -€135
down €135 (-64.0%), from €211 to €76
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 | €121,746 | €122,144 | +€398 | +0.3% |
| Fixed assets | 21/28 | €107,853 | €102,634 | -€5,219 | -4.8% |
| Tangible fixed assets | 22/27 | €107,853 | €102,634 | -€5,219 | -4.8% |
| Land and buildings | 22 | €107,853 | €102,634 | -€5,219 | -4.8% |
| Current assets | 29/58 | €13,893 | €19,509 | +€5,617 | +40.4% |
| Amounts receivable within one year | 40/41 | - | €1,327 | +€1,327 | |
| Trade receivables | 40 | - | €1,327 | +€1,327 | |
| Cash at bank and in hand | 54/58 | €13,893 | €18,182 | +€4,290 | +30.9% |
| Total equity and liabilities | 10/49 | €121,746 | €122,144 | +€398 | +0.3% |
| Equity | 10/15 | €28,933 | €30,147 | +€1,213 | +4.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,341 | €11,555 | +€1,213 | +11.7% |
| Amounts payable | 17/49 | €92,812 | €91,997 | -€815 | -0.9% |
| Amounts payable after more than one year | 17 | €88,500 | €88,500 | = | 0.0% |
| Other amounts payable | 178/9 | €88,500 | €88,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €764 | €3,497 | +€2,733 | +357.9% |
| Trade debts | 44 | - | €2,385 | +€2,385 | |
| Suppliers | 440/4 | - | €2,385 | +€2,385 | |
| Taxes, remuneration and social security | 45 | - | €349 | +€349 | |
| Taxes | 450/3 | - | €349 | +€349 | |
| Other amounts payable | 47/48 | €764 | €764 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,549 | - | -€3,549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,219 | €5,219 | = | 0.0% |
| Other operating charges | 640/8 | €2,908 | €4,586 | +€1,678 | +57.7% |
| Gross operating margin | 9900 | €12,134 | €11,443 | -€691 | -5.7% |
| Operating profit (loss) | 9901 | €4,007 | €1,638 | -€2,369 | -59.1% |
| Financial charges | 65/66B | €211 | €76 | -€135 | -64.0% |
| Recurring financial charges | 65 | €211 | €76 | -€135 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €3,796 | €1,562 | -€2,234 | -58.9% |
| Income taxes | 67/77 | - | €349 | +€349 | |
| Profit (loss) for the period | 9904 | €3,796 | €1,213 | -€2,583 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,796 | €1,213 | -€2,583 | -68.0% |
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 5 October 2026 via checked.be.