DAGUET: 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.
DAGUET
Largest movements
- Receivables within one year +€21,611
up €21,611 (+121.8%), from €17,747 to €39,358
- Cash -€13,324
down €13,324 (-46.1%), from €28,916 to €15,592
mainly Receivables within one year (-€21,611) and Contributions, distributions and other (-€7,129)
- Tangible fixed assets +€1,627
up €1,627 (+26.5%), from €6,150 to €7,777
- Tax, wage and social debts +€4,668
up €4,668 (+33.3%), from €14,019 to €18,687
- Profit (loss) carried forward +€2,144
up €2,144 (+7.0%), from €30,509 to €32,653
- Trade debts +€1,995
up €1,995 (+132.0%), from €1,511 to €3,506
- Accrued charges and deferred income +€709
up €709 (+10.0%), from €7,129 to €7,838
- Gross operating margin -€4,165
down €4,165 (-16.0%), from €25,952 to €21,788
- Depreciation +€1,970
up €1,970 (+136.4%), from €1,444 to €3,414
- Taxes -€1,648
down €1,648 (-27.3%), from €6,047 to €4,398
- Other operating charges +€540
new in 2025: €540
- Financial charges +€321
up €321 (+8.4%), from €3,841 to €4,162
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 | €54,168 | €63,684 | +€9,516 | +17.6% |
| Fixed assets | 21/28 | €6,150 | €7,777 | +€1,627 | +26.5% |
| Tangible fixed assets | 22/27 | €6,150 | €7,777 | +€1,627 | +26.5% |
| Furniture and vehicles | 24 | €6,150 | €7,777 | +€1,627 | +26.5% |
| Current assets | 29/58 | €48,018 | €55,907 | +€7,889 | +16.4% |
| Amounts receivable within one year | 40/41 | €17,747 | €39,358 | +€21,611 | +121.8% |
| Trade receivables | 40 | €17,747 | €39,358 | +€21,611 | +121.8% |
| Cash at bank and in hand | 54/58 | €28,916 | €15,592 | -€13,324 | -46.1% |
| Deferred charges and accrued income | 490/1 | €1,356 | €958 | -€398 | -29.4% |
| Total equity and liabilities | 10/49 | €54,168 | €63,684 | +€9,516 | +17.6% |
| Equity | 10/15 | €31,509 | €33,653 | +€2,144 | +6.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,509 | €32,653 | +€2,144 | +7.0% |
| Amounts payable | 17/49 | €22,659 | €30,031 | +€7,372 | +32.5% |
| Amounts payable within one year | 42/48 | €15,531 | €22,193 | +€6,662 | +42.9% |
| Trade debts | 44 | €1,511 | €3,506 | +€1,995 | +132.0% |
| Suppliers | 440/4 | €1,511 | €3,506 | +€1,995 | +132.0% |
| Taxes, remuneration and social security | 45 | €14,019 | €18,687 | +€4,668 | +33.3% |
| Taxes | 450/3 | €14,019 | €18,687 | +€4,668 | +33.3% |
| Accrued charges and deferred income | 492/3 | €7,129 | €7,838 | +€709 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,444 | €3,414 | +€1,970 | +136.4% |
| Other operating charges | 640/8 | - | €540 | +€540 | |
| Gross operating margin | 9900 | €25,952 | €21,788 | -€4,165 | -16.0% |
| Operating profit (loss) | 9901 | €24,508 | €17,834 | -€6,674 | -27.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +106.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +106.7% |
| Financial charges | 65/66B | €3,841 | €4,162 | +€321 | +8.4% |
| Recurring financial charges | 65 | €3,841 | €4,162 | +€321 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €20,667 | €13,672 | -€6,995 | -33.8% |
| Income taxes | 67/77 | €6,047 | €4,398 | -€1,648 | -27.3% |
| Profit (loss) for the period | 9904 | €14,621 | €9,274 | -€5,347 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,621 | €9,274 | -€5,347 | -36.6% |
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 4 October 2026 via checked.be.