DAGNELY MAXIME: 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.
DAGNELY MAXIME
Largest movements
- Tangible fixed assets +€47,516
up €47,516 (+153%), from €31,080 to €78,596
of which Furniture and vehicles: +€30,718
- Receivables within one year -€3,038
down €3,038 (-15.3%), from €19,801 to €16,763
of which Trade receivables: -€3,375
- Cash +€1,534
up €1,534 (+5.4%), from €28,573 to €30,107
mainly Debts after one year (+€37,632) and Depreciation (+€17,208)
- Debts after one year +€37,632
up €37,632 (+443%), from €8,492 to €46,124
- Trade debts -€6,124
down €6,124 (-66.9%), from €9,153 to €3,029
- Current portion of long-term debt +€5,628
up €5,628 (+52.0%), from €10,826 to €16,454
- Profit (loss) carried forward +€5,084
up €5,084 (+11.4%), from €44,567 to €49,651
- Tax, wage and social debts +€2,367
up €2,367 (+20.9%), from €11,310 to €13,678
- Staff costs +€24,758
up €24,758 (+149%), from €16,594 to €41,351
- Gross operating margin -€24,054
down €24,054 (-25.9%), from €92,772 to €68,718
- Taxes -€10,206
down €10,206 (-90.2%), from €11,310 to €1,105
- Other operating charges +€2,867
up €2,867 (+5,735%), from €50 to €2,917
- Depreciation -€1,601
down €1,601 (-8.5%), from €18,808 to €17,208
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 | €89,348 | €133,936 | +€44,588 | +49.9% |
| Formation expenses | 20 | €1,183 | €884 | -€299 | -25.2% |
| Fixed assets | 21/28 | €39,713 | €85,979 | +€46,266 | +117% |
| Intangible fixed assets | 21 | €8,634 | €7,384 | -€1,250 | -14.5% |
| Tangible fixed assets | 22/27 | €31,080 | €78,596 | +€47,516 | +153% |
| Plant, machinery and equipment | 23 | €2,058 | €18,856 | +€16,798 | +816% |
| Furniture and vehicles | 24 | €29,022 | €59,740 | +€30,718 | +106% |
| Current assets | 29/58 | €48,452 | €47,072 | -€1,380 | -2.8% |
| Amounts receivable within one year | 40/41 | €19,801 | €16,763 | -€3,038 | -15.3% |
| Trade receivables | 40 | €13,365 | €9,990 | -€3,375 | -25.3% |
| Other amounts receivable | 41 | €6,436 | €6,773 | +€336 | +5.2% |
| Cash at bank and in hand | 54/58 | €28,573 | €30,107 | +€1,534 | +5.4% |
| Deferred charges and accrued income | 490/1 | €78 | €203 | +€125 | +159% |
| Total equity and liabilities | 10/49 | €89,348 | €133,936 | +€44,588 | +49.9% |
| Equity | 10/15 | €49,567 | €54,651 | +€5,084 | +10.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,567 | €49,651 | +€5,084 | +11.4% |
| Amounts payable | 17/49 | €39,781 | €79,285 | +€39,504 | +99.3% |
| Amounts payable after more than one year | 17 | €8,492 | €46,124 | +€37,632 | +443% |
| Financial debts | 170/4 | €8,492 | €46,124 | +€37,632 | +443% |
| Amounts payable within one year | 42/48 | €31,290 | €33,161 | +€1,872 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €10,826 | €16,454 | +€5,628 | +52.0% |
| Trade debts | 44 | €9,153 | €3,029 | -€6,124 | -66.9% |
| Suppliers | 440/4 | €9,153 | €3,029 | -€6,124 | -66.9% |
| Taxes, remuneration and social security | 45 | €11,310 | €13,678 | +€2,367 | +20.9% |
| Taxes | 450/3 | €11,310 | €13,678 | +€2,367 | +20.9% |
| Remuneration, social security and pensions | 62 | €16,594 | €41,351 | +€24,758 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,808 | €17,208 | -€1,601 | -8.5% |
| Other operating charges | 640/8 | €50 | €2,917 | +€2,867 | +5,735% |
| Gross operating margin | 9900 | €92,772 | €68,718 | -€24,054 | -25.9% |
| Operating profit (loss) | 9901 | €57,320 | €7,242 | -€50,078 | -87.4% |
| Financial income | 75/76B | €177 | €117 | -€60 | -34.1% |
| Recurring financial income | 75 | €177 | €117 | -€60 | -34.1% |
| Financial charges | 65/66B | €1,620 | €1,170 | -€450 | -27.8% |
| Recurring financial charges | 65 | €1,620 | €1,170 | -€450 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €55,877 | €6,189 | -€49,688 | -88.9% |
| Income taxes | 67/77 | €11,310 | €1,105 | -€10,206 | -90.2% |
| Profit (loss) for the period | 9904 | €44,567 | €5,084 | -€39,483 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,567 | €5,084 | -€39,483 | -88.6% |
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 20 October 2026 via checked.be.