DAGOSTIMMO: 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.
DAGOSTIMMO
Largest movements
- Stocks and contracts +€301,915
up €301,915 (+89.6%), from €337,130 to €639,045
- Cash +€297,023
up €297,023 (+92.6%), from €320,643 to €617,666
mainly Net result for the year (+€473,138) and Provisions (+€160,654)
- Receivables within one year +€120,690
up €120,690 (+274.7%), from €43,928 to €164,618
of which Trade receivables: +€91,181
- Tangible fixed assets -€43,214
down €43,214 (-19.0%), from €227,909 to €184,695
of which Land and buildings: -€38,317
- Reserves +€642,617
up €642,617 (+102.6%), from €626,579 to €1.3m
of which Tax-exempt reserves: +€642,617
- Profit (loss) carried forward -€169,478
down €169,478 (-223.4%), from -€75,876 to -€245,354
- Provisions +€160,654
up €160,654 (+106.1%), from €151,468 to €312,122
- Trade debts +€54,755
up €54,755 (+231.3%), from €23,668 to €78,423
- Gross operating margin +€31,406
up €31,406 (+5.1%), from €617,575 to €648,981
- Financial charges -€13,765
down €13,765 (-72.6%), from €18,971 to €5,206
- Depreciation -€7,923
down €7,923 (-43.2%), from €18,354 to €10,431
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 | €935,211 | €1,612,141 | +€676,930 | +72.4% |
| Fixed assets | 21/28 | €228,909 | €185,695 | -€43,214 | -18.9% |
| Tangible fixed assets | 22/27 | €227,909 | €184,695 | -€43,214 | -19.0% |
| Land and buildings | 22 | €205,882 | €167,565 | -€38,317 | -18.6% |
| Plant, machinery and equipment | 23 | €19,162 | €1,831 | -€17,331 | -90.4% |
| Furniture and vehicles | 24 | €2,865 | €15,299 | +€12,434 | +434.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €706,302 | €1,426,446 | +€720,144 | +102.0% |
| Stocks and contracts in progress | 3 | €337,130 | €639,045 | +€301,915 | +89.6% |
| Stocks | 30/36 | €337,130 | €639,045 | +€301,915 | +89.6% |
| Amounts receivable within one year | 40/41 | €43,928 | €164,618 | +€120,690 | +274.7% |
| Trade receivables | 40 | €20,765 | €111,946 | +€91,181 | +439.1% |
| Other amounts receivable | 41 | €23,163 | €52,672 | +€29,509 | +127.4% |
| Cash at bank and in hand | 54/58 | €320,643 | €617,666 | +€297,023 | +92.6% |
| Deferred charges and accrued income | 490/1 | €4,601 | €5,117 | +€516 | +11.2% |
| Total equity and liabilities | 10/49 | €935,211 | €1,612,141 | +€676,930 | +72.4% |
| Equity | 10/15 | €580,903 | €1,054,042 | +€473,139 | +81.4% |
| Contributions | 10/11 | €30,200 | €30,200 | = | 0.0% |
| Reserves | 13 | €626,579 | €1,269,196 | +€642,617 | +102.6% |
| Non-distributable reserves | 130/1 | €706 | €706 | = | 0.0% |
| Reserves not available under the articles | 1311 | €706 | €706 | = | 0.0% |
| Tax-exempt reserves | 132 | €605,873 | €1,248,490 | +€642,617 | +106.1% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,876 | -€245,354 | -€169,478 | -223.4% |
| Provisions and deferred taxes | 16 | €151,468 | €312,122 | +€160,654 | +106.1% |
| Deferred taxes | 168 | €151,468 | €312,122 | +€160,654 | +106.1% |
| Amounts payable | 17/49 | €202,840 | €245,977 | +€43,137 | +21.3% |
| Amounts payable within one year | 42/48 | €202,840 | €245,977 | +€43,137 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €15,615 | - | -€15,615 | |
| Trade debts | 44 | €23,668 | €78,423 | +€54,755 | +231.3% |
| Suppliers | 440/4 | €23,668 | €78,423 | +€54,755 | +231.3% |
| Taxes, remuneration and social security | 45 | - | €94 | +€94 | |
| Taxes | 450/3 | - | €94 | +€94 | |
| Other amounts payable | 47/48 | €163,557 | €167,460 | +€3,903 | +2.4% |
| Non-recurring operating income | 76A | €689,003 | €722,916 | +€33,913 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,354 | €10,431 | -€7,923 | -43.2% |
| Other operating charges | 640/8 | €445 | - | -€445 | |
| Gross operating margin | 9900 | €617,575 | €648,981 | +€31,406 | +5.1% |
| Operating profit (loss) | 9901 | €598,776 | €638,550 | +€39,774 | +6.6% |
| Financial income | 75/76B | €500 | €449 | -€51 | -10.2% |
| Recurring financial income | 75 | €500 | €449 | -€51 | -10.2% |
| Financial charges | 65/66B | €18,971 | €5,206 | -€13,765 | -72.6% |
| Recurring financial charges | 65 | €18,971 | €5,206 | -€13,765 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | €580,305 | €633,793 | +€53,488 | +9.2% |
| Transfer from deferred taxes | 780 | - | €7,573 | +€7,573 | |
| Transfer to deferred taxes | 680 | €151,468 | €168,228 | +€16,760 | +11.1% |
| Profit (loss) for the period | 9904 | €428,837 | €473,138 | +€44,301 | +10.3% |
| Transfer from tax-exempt reserves | 789 | - | €30,294 | +€30,294 | |
| Transfer to tax-exempt reserves | 689 | €605,873 | €672,910 | +€67,037 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€177,036 | -€169,478 | +€7,558 | +4.3% |
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.