DAGSAM: 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.
DAGSAM
Largest movements
- Stocks and contracts +€13,957
up €13,957 (+23.8%), from €58,583 to €72,540
- Receivables within one year -€5,804
down €5,804 (-61.4%), from €9,460 to €3,656
of which Trade receivables: -€6,304
- Cash +€1,314
up €1,314 (+39.7%), from €3,309 to €4,623
mainly Tax, wage and social debts (+€8,907) and Net result for the year (+€8,857)
- Deferred charges and accrued income -€1,068
down €1,068 (-88.5%), from €1,207 to €139
- Other debts -€10,032
down €10,032 (-31.9%), from €31,495 to €21,463
- Tax, wage and social debts +€8,907
up €8,907 (+41.0%), from €21,716 to €30,623
of which Remuneration and social security: +€7,299
- Profit (loss) carried forward +€8,857
up €8,857 (+34.2%), from -€25,883 to -€17,026
- Gross operating margin +€45,747
up €45,747, from -€4,744 to €41,004
- Staff costs +€1,323
up €1,323 (+4.5%), from €29,696 to €31,019
- Financial charges -€893
down €893 (-58.7%), from €1,520 to €628
- Other operating charges -€463
no longer reported in 2023 (was €463)
- Depreciation +€463
up €463 (+1,252%), from €37 to €500
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,073 | €83,971 | +€7,898 | +10.4% |
| Fixed assets | 21/28 | €3,513 | €3,013 | -€500 | -14.2% |
| Tangible fixed assets | 22/27 | €2,463 | €1,963 | -€500 | -20.3% |
| Other tangible fixed assets | 26 | €2,463 | €1,963 | -€500 | -20.3% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €72,560 | €80,958 | +€8,398 | +11.6% |
| Stocks and contracts in progress | 3 | €58,583 | €72,540 | +€13,957 | +23.8% |
| Stocks | 30/36 | €58,583 | €72,540 | +€13,957 | +23.8% |
| Amounts receivable within one year | 40/41 | €9,460 | €3,656 | -€5,804 | -61.4% |
| Trade receivables | 40 | €9,460 | €3,156 | -€6,304 | -66.6% |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €3,309 | €4,623 | +€1,314 | +39.7% |
| Deferred charges and accrued income | 490/1 | €1,207 | €139 | -€1,068 | -88.5% |
| Total equity and liabilities | 10/49 | €76,073 | €83,971 | +€7,898 | +10.4% |
| Equity | 10/15 | -€7,283 | €1,574 | +€8,857 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,883 | -€17,026 | +€8,857 | +34.2% |
| Amounts payable | 17/49 | €83,356 | €82,397 | -€959 | -1.2% |
| Amounts payable within one year | 42/48 | €83,356 | €82,397 | -€959 | -1.2% |
| Trade debts | 44 | €30,145 | €30,311 | +€166 | +0.6% |
| Suppliers | 440/4 | €30,145 | €30,311 | +€166 | +0.6% |
| Taxes, remuneration and social security | 45 | €21,716 | €30,623 | +€8,907 | +41.0% |
| Taxes | 450/3 | €10,981 | €12,589 | +€1,608 | +14.6% |
| Remuneration and social security | 454/9 | €10,734 | €18,033 | +€7,299 | +68.0% |
| Other amounts payable | 47/48 | €31,495 | €21,463 | -€10,032 | -31.9% |
| Non-recurring operating income | 76A | €1,597 | - | -€1,597 | |
| Remuneration, social security and pensions | 62 | €29,696 | €31,019 | +€1,323 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37 | €500 | +€463 | +1,252% |
| Other operating charges | 640/8 | €463 | - | -€463 | |
| Gross operating margin | 9900 | -€4,744 | €41,004 | +€45,747 | |
| Operating profit (loss) | 9901 | -€34,940 | €9,485 | +€44,425 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,520 | €628 | -€893 | -58.7% |
| Recurring financial charges | 65 | €1,520 | €628 | -€893 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,460 | €8,857 | +€45,317 | |
| Profit (loss) for the period | 9904 | -€36,460 | €8,857 | +€45,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,460 | €8,857 | +€45,317 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.