DAGYM: 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.
DAGYM
Largest movements
- Receivables within one year +€12,067
up €12,067 (+6.3%), from €192,075 to €204,142
of which Other amounts receivable: +€204,142
- Tangible fixed assets -€2,442
down €2,442 (-31.5%), from €7,745 to €5,303
- Other debts -€20,000
down €20,000 (-55.6%), from €36,000 to €16,000
- Reserves +€19,878
up €19,878 (+35.0%), from €56,857 to €76,735
of which Distributable reserves: +€19,878
- Tax, wage and social debts +€8,549
up €8,549 (+51.5%), from €16,598 to €25,147
- Gross operating margin -€15,201
down €15,201 (-20.9%), from €72,760 to €57,559
- Taxes +€11,233
up €11,233 (+67.6%), from €16,606 to €27,839
- Depreciation -€836
down €836 (-25.5%), from €3,278 to €2,442
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 | €201,666 | €209,659 | +€7,993 | +4.0% |
| Fixed assets | 21/28 | €7,745 | €5,303 | -€2,442 | -31.5% |
| Tangible fixed assets | 22/27 | €7,745 | €5,303 | -€2,442 | -31.5% |
| Furniture and vehicles | 24 | €7,745 | €5,303 | -€2,442 | -31.5% |
| Current assets | 29/58 | €193,921 | €204,356 | +€10,435 | +5.4% |
| Amounts receivable within one year | 40/41 | €192,075 | €204,142 | +€12,067 | +6.3% |
| Trade receivables | 40 | €192,075 | - | -€192,075 | |
| Other amounts receivable | 41 | - | €204,142 | +€204,142 | |
| Cash at bank and in hand | 54/58 | €1,631 | - | -€1,631 | |
| Deferred charges and accrued income | 490/1 | €215 | €214 | -€1 | -0.5% |
| Total equity and liabilities | 10/49 | €201,666 | €209,659 | +€7,993 | +4.0% |
| Equity | 10/15 | €146,781 | €166,659 | +€19,878 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,857 | €76,735 | +€19,878 | +35.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,997 | €74,875 | +€19,878 | +36.1% |
| Profit (loss) carried forward | 14 | €71,324 | €71,324 | = | 0.0% |
| Amounts payable | 17/49 | €54,885 | €43,000 | -€11,885 | -21.7% |
| Amounts payable within one year | 42/48 | €54,885 | €43,000 | -€11,885 | -21.7% |
| Financial debts | 43 | - | €1,260 | +€1,260 | |
| Credit institutions | 430/8 | - | €1,260 | +€1,260 | |
| Trade debts | 44 | €2,287 | €593 | -€1,694 | -74.1% |
| Suppliers | 440/4 | €2,287 | €593 | -€1,694 | -74.1% |
| Taxes, remuneration and social security | 45 | €16,598 | €25,147 | +€8,549 | +51.5% |
| Taxes | 450/3 | €16,598 | €25,147 | +€8,549 | +51.5% |
| Other amounts payable | 47/48 | €36,000 | €16,000 | -€20,000 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,278 | €2,442 | -€836 | -25.5% |
| Other operating charges | 640/8 | €1,435 | €1,082 | -€353 | -24.6% |
| Gross operating margin | 9900 | €72,760 | €57,559 | -€15,201 | -20.9% |
| Operating profit (loss) | 9901 | €68,047 | €54,035 | -€14,012 | -20.6% |
| Financial income | 75/76B | €10,458 | €10,096 | -€362 | -3.5% |
| Recurring financial income | 75 | €10,458 | €10,096 | -€362 | -3.5% |
| Financial charges | 65/66B | €160 | €414 | +€254 | +158.8% |
| Recurring financial charges | 65 | €160 | €414 | +€254 | +158.8% |
| Profit (loss) for the period before taxes | 9903 | €78,345 | €63,717 | -€14,628 | -18.7% |
| Income taxes | 67/77 | €16,606 | €27,839 | +€11,233 | +67.6% |
| Profit (loss) for the period | 9904 | €61,739 | €35,878 | -€25,861 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,739 | €35,878 | -€25,861 | -41.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.