DAGON PRODUCTS: 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.
DAGON PRODUCTS
Largest movements
- Receivables within one year -€51,778
down €51,778 (-24.7%), from €209,723 to €157,946
of which Trade receivables: -€42,007
- Tangible fixed assets -€23,021
down €23,021 (-25.0%), from €92,267 to €69,246
of which Furniture and vehicles: -€13,999
- Cash -€9,771
down €9,771 (-6.1%), from €159,634 to €149,862
mainly Contributions, distributions and other (-€206,980) and Trade debts (-€19,991)
- Reserves -€162,715
down €162,715 (-52.1%), from €312,080 to €149,365
- Other debts +€98,480
up €98,480 (+90.8%), from €108,500 to €206,980
- Trade debts -€19,991
down €19,991 (-75.2%), from €26,597 to €6,606
- Tax, wage and social debts +€6,281
new in 2025: €6,281
- Gross operating margin +€27,228
up €27,228 (+44.5%), from €61,250 to €88,478
- Taxes +€12,363
up €12,363 (+310%), from €3,991 to €16,354
- Other operating charges +€4,455
up €4,455 (+680%), from €655 to €5,110
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 | €461,736 | €383,791 | -€77,945 | -16.9% |
| Fixed assets | 21/28 | €92,379 | €69,246 | -€23,133 | -25.0% |
| Tangible fixed assets | 22/27 | €92,267 | €69,246 | -€23,021 | -25.0% |
| Land and buildings | 22 | €12,500 | €12,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,335 | €487 | -€848 | -63.5% |
| Furniture and vehicles | 24 | €27,793 | €13,794 | -€13,999 | -50.4% |
| Other tangible fixed assets | 26 | €50,639 | €42,466 | -€8,174 | -16.1% |
| Financial fixed assets | 28 | €112 | €0 | -€112 | -100% |
| Current assets | 29/58 | €369,357 | €314,545 | -€54,812 | -14.8% |
| Stocks and contracts in progress | 3 | - | €3,990 | +€3,990 | |
| Stocks | 30/36 | - | €3,990 | +€3,990 | |
| Amounts receivable within one year | 40/41 | €209,723 | €157,946 | -€51,778 | -24.7% |
| Trade receivables | 40 | €44,517 | €2,510 | -€42,007 | -94.4% |
| Other amounts receivable | 41 | €165,206 | €155,436 | -€9,771 | -5.9% |
| Cash at bank and in hand | 54/58 | €159,634 | €149,862 | -€9,771 | -6.1% |
| Deferred charges and accrued income | 490/1 | - | €2,747 | +€2,747 | |
| Total equity and liabilities | 10/49 | €461,736 | €383,791 | -€77,945 | -16.9% |
| Equity | 10/15 | €326,638 | €163,924 | -€162,714 | -49.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €312,080 | €149,365 | -€162,715 | -52.1% |
| Distributable reserves | 133 | €312,080 | €149,365 | -€162,715 | -52.1% |
| Profit (loss) carried forward | 14 | €2,158 | €2,159 | +€1 | +0.1% |
| Amounts payable | 17/49 | €135,099 | €219,867 | +€84,768 | +62.7% |
| Amounts payable within one year | 42/48 | €135,097 | €219,867 | +€84,770 | +62.7% |
| Trade debts | 44 | €26,597 | €6,606 | -€19,991 | -75.2% |
| Suppliers | 440/4 | €26,597 | €6,606 | -€19,991 | -75.2% |
| Taxes, remuneration and social security | 45 | - | €6,281 | +€6,281 | |
| Taxes | 450/3 | - | €6,281 | +€6,281 | |
| Other amounts payable | 47/48 | €108,500 | €206,980 | +€98,480 | +90.8% |
| Accrued charges and deferred income | 492/3 | €1 | €0 | -€1 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,063 | €22,771 | -€292 | -1.3% |
| Other operating charges | 640/8 | €655 | €5,110 | +€4,455 | +680% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €61,250 | €88,478 | +€27,228 | +44.5% |
| Operating profit (loss) | 9901 | €37,532 | €60,347 | +€22,815 | +60.8% |
| Financial income | 75/76B | €2 | €600 | +€598 | +34,187% |
| Recurring financial income | 75 | €2 | €600 | +€598 | +34,187% |
| Financial charges | 65/66B | €227 | €327 | +€100 | +43.8% |
| Recurring financial charges | 65 | €227 | €327 | +€100 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €37,306 | €60,620 | +€23,314 | +62.5% |
| Income taxes | 67/77 | €3,991 | €16,354 | +€12,363 | +310% |
| Profit (loss) for the period | 9904 | €33,315 | €44,266 | +€10,952 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,315 | €44,266 | +€10,952 | +32.9% |
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 29 October 2026 via checked.be.