Dags: 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.
Dags
Largest movements
- Cash +€12,299
up €12,299 (+96.0%), from €12,814 to €25,113
mainly Net result for the year (+€24,181) and Depreciation (+€6,439)
- Tangible fixed assets +€5,506
up €5,506 (+30.8%), from €17,868 to €23,374
of which Land and buildings: +€7,332
- Receivables within one year +€3,781
up €3,781 (+33.5%), from €11,288 to €15,069
of which Other amounts receivable: +€2,411
- Profit (loss) carried forward +€24,181
up €24,181 (+73.9%), from €32,701 to €56,882
- Other debts -€4,424
down €4,424 (-47.5%), from €9,313 to €4,889
- Trade debts +€2,677
up €2,677 (+382.1%), from €701 to €3,378
- Tax, wage and social debts -€960
down €960 (-73.9%), from €1,299 to €339
- Depreciation +€1,309
up €1,309 (+25.5%), from €5,130 to €6,439
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,014 | €66,488 | +€21,474 | +47.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €17,868 | €23,374 | +€5,506 | +30.8% |
| Tangible fixed assets | 22/27 | €17,868 | €23,374 | +€5,506 | +30.8% |
| Land and buildings | 22 | - | €7,332 | +€7,332 | |
| Furniture and vehicles | 24 | €15,059 | €12,463 | -€2,596 | -17.2% |
| Other tangible fixed assets | 26 | €2,809 | €3,579 | +€770 | +27.4% |
| Current assets | 29/58 | €27,147 | €43,114 | +€15,967 | +58.8% |
| Amounts receivable within one year | 40/41 | €11,288 | €15,069 | +€3,781 | +33.5% |
| Trade receivables | 40 | €9,324 | €10,694 | +€1,370 | +14.7% |
| Other amounts receivable | 41 | €1,964 | €4,375 | +€2,411 | +122.8% |
| Cash at bank and in hand | 54/58 | €12,814 | €25,113 | +€12,299 | +96.0% |
| Deferred charges and accrued income | 490/1 | €3,044 | €2,932 | -€112 | -3.7% |
| Total equity and liabilities | 10/49 | €45,014 | €66,488 | +€21,474 | +47.7% |
| Equity | 10/15 | €33,701 | €57,882 | +€24,181 | +71.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,701 | €56,882 | +€24,181 | +73.9% |
| Amounts payable | 17/49 | €11,313 | €8,606 | -€2,707 | -23.9% |
| Amounts payable within one year | 42/48 | €11,313 | €8,606 | -€2,707 | -23.9% |
| Trade debts | 44 | €701 | €3,378 | +€2,677 | +382.1% |
| Suppliers | 440/4 | €701 | €3,378 | +€2,677 | +382.1% |
| Taxes, remuneration and social security | 45 | €1,299 | €339 | -€960 | -73.9% |
| Taxes | 450/3 | €1,299 | €339 | -€960 | -73.9% |
| Other amounts payable | 47/48 | €9,313 | €4,889 | -€4,424 | -47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,130 | €6,439 | +€1,309 | +25.5% |
| Other operating charges | 640/8 | €962 | €1,043 | +€81 | +8.4% |
| Gross operating margin | 9900 | €42,313 | €42,152 | -€161 | -0.4% |
| Operating profit (loss) | 9901 | €36,221 | €34,670 | -€1,551 | -4.3% |
| Financial income | 75/76B | €6 | €1 | -€5 | -83.2% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -83.2% |
| Financial charges | 65/66B | €60 | €78 | +€18 | +30.7% |
| Recurring financial charges | 65 | €60 | €78 | +€18 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €36,167 | €34,593 | -€1,574 | -4.4% |
| Income taxes | 67/77 | €10,335 | €10,412 | +€77 | +0.7% |
| Profit (loss) for the period | 9904 | €25,832 | €24,181 | -€1,651 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,832 | €24,181 | -€1,651 | -6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.