DAGUER EVENTS: what changed
DAGUER EVENTS
Largest movements
- Receivables within one year -€9,474
down €9,474 (-38.2%), from €24,814 to €15,340
of which Other amounts receivable: -€15,993
- Cash -€4,821
down €4,821 (-82.7%), from €5,828 to €1,007
- Tangible fixed assets -€4,761
down €4,761 (-56.3%), from €8,463 to €3,702
- Debts after one year -€24,450
no longer reported in 2025 (was €24,450)
of which Other amounts payable: -€20,000
- Contributions +€20,000
new in 2025: €20,000
- Other debts -€6,858
down €6,858 (-36.9%), from €18,596 to €11,738
- Profit (loss) carried forward -€5,454
down €5,454 (-30.3%), from -€18,022 to -€23,476
- Trade debts -€3,342
down €3,342 (-51.7%), from €6,461 to €3,119
- Turnover -€97,326
no longer reported in 2025 (was €97,326)
- Purchases and services -€86,784
no longer reported in 2025 (was €86,784)
- Gross operating margin -€11,247
down €11,247, from €10,542 to -€705
- Taxes -€4,845
down €4,845, from €1,880 to -€2,965
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,546 | €20,109 | -€19,437 | -49.2% |
| Fixed assets | 21/28 | €8,523 | €3,762 | -€4,761 | -55.9% |
| Tangible fixed assets | 22/27 | €8,463 | €3,702 | -€4,761 | -56.3% |
| Furniture and vehicles | 24 | €8,463 | €3,702 | -€4,761 | -56.3% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €31,023 | €16,347 | -€14,676 | -47.3% |
| Amounts receivable within one year | 40/41 | €24,814 | €15,340 | -€9,474 | -38.2% |
| Trade receivables | 40 | €8,821 | €15,340 | +€6,519 | +73.9% |
| Other amounts receivable | 41 | €15,993 | - | -€15,993 | |
| Cash at bank and in hand | 54/58 | €5,828 | €1,007 | -€4,821 | -82.7% |
| Deferred charges and accrued income | 490/1 | €381 | - | -€381 | |
| Total equity and liabilities | 10/49 | €39,546 | €20,109 | -€19,437 | -49.2% |
| Equity | 10/15 | - | -€3,476 | -€3,476 | |
| Contributions | 10/11 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€18,022 | -€23,476 | -€5,454 | -30.3% |
| Amounts payable | 17/49 | €57,568 | €23,585 | -€33,983 | -59.0% |
| Amounts payable after more than one year | 17 | €24,450 | - | -€24,450 | |
| Financial debts | 170/4 | €4,450 | - | -€4,450 | |
| Other amounts payable | 178/9 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €33,118 | €23,585 | -€9,533 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €4,515 | €6,088 | +€1,573 | +34.8% |
| Trade debts | 44 | €6,461 | €3,119 | -€3,342 | -51.7% |
| Suppliers | 440/4 | €6,461 | €3,119 | -€3,342 | -51.7% |
| Taxes, remuneration and social security | 45 | €3,546 | €2,639 | -€907 | -25.6% |
| Taxes | 450/3 | €3,546 | €817 | -€2,729 | -77.0% |
| Remuneration and social security | 454/9 | - | €1,822 | +€1,822 | |
| Other amounts payable | 47/48 | €18,596 | €11,738 | -€6,858 | -36.9% |
| Turnover | 70 | €97,326 | - | -€97,326 | |
| Goods, raw materials, services and sundry goods | 60/61 | €86,784 | - | -€86,784 | |
| Remuneration, social security and pensions | 62 | -€91 | - | +€91 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,116 | €2,116 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,172 | €207 | -€965 | -82.4% |
| Gross operating margin | 9900 | €10,542 | -€705 | -€11,247 | |
| Operating profit (loss) | 9901 | €7,345 | -€3,028 | -€10,373 | |
| Financial income | 75/76B | €60 | €19 | -€41 | -68.3% |
| Recurring financial income | 75 | €60 | €19 | -€41 | -68.3% |
| Financial charges | 65/66B | €810 | €150 | -€660 | -81.5% |
| Recurring financial charges | 65 | €810 | €150 | -€660 | -81.5% |
| Profit (loss) for the period before taxes | 9903 | €6,595 | -€3,159 | -€9,754 | |
| Income taxes | 67/77 | €1,880 | -€2,965 | -€4,845 | |
| Profit (loss) for the period | 9904 | €4,715 | -€194 | -€4,909 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,715 | -€194 | -€4,909 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.