DAGVORM FILMS: 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.
DAGVORM FILMS
Largest movements
- Receivables within one year +€37,249
up €37,249 (+45.3%), from €82,271 to €119,520
of which Other amounts receivable: +€48,447
- Cash +€28,302
up €28,302 (+400%), from €7,071 to €35,373
mainly Accrued charges and deferred income (+€61,255) and Net result for the year (+€6,800)
- Deferred charges and accrued income +€3,050
up €3,050 (+1,861%), from €164 to €3,214
- Accrued charges and deferred income +€61,255
up €61,255 (+76.8%), from €79,720 to €140,975
- Profit (loss) carried forward +€6,800
up €6,800 (+461%), from €1,476 to €8,276
- Purchases and services +€78,391
up €78,391 (+325%), from €24,123 to €102,515
- Gross operating margin +€5,010
up €5,010 (+215%), from €2,332 to €7,342
- Turnover -€4,979
down €4,979 (-31.2%), from €15,964 to €10,985
- Depreciation -€1,417
down €1,417 (-79.8%), from €1,775 to €358
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.
Derived cash bridge
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 | €90,272 | €158,515 | +€68,244 | +75.6% |
| Fixed assets | 21/28 | €766 | €408 | -€358 | -46.7% |
| Tangible fixed assets | 22/27 | €716 | €358 | -€358 | -50.0% |
| Plant, machinery and equipment | 23 | €716 | €358 | -€358 | -50.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €89,506 | €158,108 | +€68,602 | +76.6% |
| Amounts receivable within one year | 40/41 | €82,271 | €119,520 | +€37,249 | +45.3% |
| Trade receivables | 40 | €11,796 | €598 | -€11,198 | -94.9% |
| Other amounts receivable | 41 | €70,475 | €118,922 | +€48,447 | +68.7% |
| Cash at bank and in hand | 54/58 | €7,071 | €35,373 | +€28,302 | +400% |
| Deferred charges and accrued income | 490/1 | €164 | €3,214 | +€3,050 | +1,861% |
| Total equity and liabilities | 10/49 | €90,272 | €158,515 | +€68,244 | +75.6% |
| Equity | 10/15 | €1,476 | €8,276 | +€6,800 | +461% |
| Profit (loss) carried forward | 14 | €1,476 | €8,276 | +€6,800 | +461% |
| Amounts payable | 17/49 | €88,796 | €150,240 | +€61,444 | +69.2% |
| Amounts payable within one year | 42/48 | €9,076 | €9,265 | +€189 | +2.1% |
| Trade debts | 44 | €4,225 | €9,251 | +€5,026 | +119% |
| Suppliers | 440/4 | €4,225 | €9,251 | +€5,026 | +119% |
| Taxes, remuneration and social security | 45 | €2,907 | - | -€2,907 | |
| Taxes | 450/3 | €2,907 | - | -€2,907 | |
| Accrued charges and deferred income | 492/3 | €79,720 | €140,975 | +€61,255 | +76.8% |
| Turnover | 70 | €15,964 | €10,985 | -€4,979 | -31.2% |
| Membership fees, donations, legacies and grants | 73 | €10,492 | €98,872 | +€88,380 | +842% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,123 | €102,515 | +€78,391 | +325% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,775 | €358 | -€1,417 | -79.8% |
| Other operating charges | 640/8 | €146 | €75 | -€71 | -48.8% |
| Gross operating margin | 9900 | €2,332 | €7,342 | +€5,010 | +215% |
| Operating profit (loss) | 9901 | €411 | €6,909 | +€6,498 | +1,579% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €75 | €110 | +€35 | +46.1% |
| Recurring financial charges | 65 | €75 | €110 | +€35 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €336 | €6,800 | +€6,463 | +1,921% |
| Profit (loss) for the period | 9904 | €336 | €6,800 | +€6,463 | +1,921% |
| Profit (loss) for the period to be appropriated | 9905 | €336 | €6,800 | +€6,463 | +1,921% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.