DHAGRAMEAT: 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.
What changed
DHAGRAMEAT
NACE 10.111, Manufacture of food products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€792,806
2024 · €752,534+€40,273
Equity
€3.4m
2024 · €4.1m-€707,194
Cash
€2.2m
2024 · €912,779+€1.3m
Balance sheet total
€7.8m
2024 · €6.8m+€924,514
Largest movements
Assets
- Cash +€1.3m
up €1.3m (+144%), from €912,779 to €2.2m
mainly Other debts (+€1.5m) and Net result for the year (+€792,806)
- Receivables within one year -€303,528
down €303,528 (-6.9%), from €4.4m to €4.1m
of which Trade receivables: -€281,419
Equity and liabilities
- Other debts +€1.5m
new in 2025: €1.5m
- Reserves -€707,194
down €707,194 (-23.1%), from €3.1m to €2.4m
of which Distributable reserves: -€1.1m
- Trade debts +€292,666
up €292,666 (+11.7%), from €2.5m to €2.8m
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€752,534
Turnover
+€95,969
Other operating income
-€7,606
Goods and materials
+€159,804
Services and other goods
+€101,251
Staff costs
+€4,561
Depreciation
-€355
Other operating charges
-€21,119
Other operating items
-€280,945
Financial income
-€966
Financial charges
-€4,248
Taxes
-€6,072
Result 2025
€792,806
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.9m
Investment
€0
Financing
-€1.6m
Cash 2024
€912,779
From operations (derived)
+€2.9m
Net result for the year
+€792,806
Depreciation
+€9,128
Receivables after one year
+€3,600
Stocks and contracts
+€16,197
Receivables within one year
+€303,528
Deferred charges and accrued income
+€61,253
Trade debts
+€292,666
Tax, wage and social debts
-€29,501
Other debts
+€1.5m
Accrued charges and deferred income
-€60,000
Financing
-€1.6m
Short-term financial debts
-€71,458
Contributions, distributions and other
-€1.5m
Cash 2025
€2.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,849,759 | €7,774,273 | +€924,514 | +13.5% |
| Fixed assets | 21/28 | €32,338 | €23,209 | -€9,128 | -28.2% |
| Tangible fixed assets | 22/27 | €32,338 | €23,209 | -€9,128 | -28.2% |
| Plant, machinery and equipment | 23 | €10,826 | €7,383 | -€3,443 | -31.8% |
| Furniture and vehicles | 24 | €6,959 | €3,778 | -€3,182 | -45.7% |
| Other tangible fixed assets | 26 | €14,553 | €12,049 | -€2,504 | -17.2% |
| Current assets | 29/58 | €6,817,422 | €7,751,064 | +€933,642 | +13.7% |
| Amounts receivable after more than one year | 29 | €10,600 | €7,000 | -€3,600 | -34.0% |
| Trade receivables | 290 | €10,600 | €7,000 | -€3,600 | -34.0% |
| Stocks and contracts in progress | 3 | €1,386,784 | €1,370,587 | -€16,197 | -1.2% |
| Stocks | 30/36 | €1,386,784 | €1,370,587 | -€16,197 | -1.2% |
| Raw materials and consumables | 30/31 | €15,199 | €5,132 | -€10,067 | -66.2% |
| Finished goods | 33 | €1,371,585 | €1,365,455 | -€6,130 | -0.4% |
| Amounts receivable within one year | 40/41 | €4,413,173 | €4,109,645 | -€303,528 | -6.9% |
| Trade receivables | 40 | €2,890,306 | €2,608,888 | -€281,419 | -9.7% |
| Other amounts receivable | 41 | €1,522,867 | €1,500,757 | -€22,109 | -1.5% |
| Cash at bank and in hand | 54/58 | €912,779 | €2,230,999 | +€1.3m | +144% |
| Deferred charges and accrued income | 490/1 | €94,086 | €32,833 | -€61,253 | -65.1% |
| Total equity and liabilities | 10/49 | €6,849,759 | €7,774,273 | +€924,514 | +13.5% |
| Equity | 10/15 | €4,066,553 | €3,359,360 | -€707,194 | -17.4% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €3,066,553 | €2,359,360 | -€707,194 | -23.1% |
| Tax-exempt reserves | 132 | €252,600 | €631,500 | +€378,900 | +150% |
| Distributable reserves | 133 | €2,813,953 | €1,727,860 | -€1.1m | -38.6% |
| Amounts payable | 17/49 | €2,783,206 | €4,414,914 | +€1.6m | +58.6% |
| Amounts payable within one year | 42/48 | €2,723,206 | €4,414,914 | +€1.7m | +62.1% |
| Financial debts | 43 | €71,458 | €0 | -€71,458 | -100% |
| Credit institutions | 430/8 | €71,458 | €0 | -€71,458 | -100% |
| Trade debts | 44 | €2,508,279 | €2,800,945 | +€292,666 | +11.7% |
| Suppliers | 440/4 | €2,508,279 | €2,800,945 | +€292,666 | +11.7% |
| Taxes, remuneration and social security | 45 | €143,470 | €113,969 | -€29,501 | -20.6% |
| Taxes | 450/3 | €66,540 | €49,660 | -€16,881 | -25.4% |
| Remuneration and social security | 454/9 | €76,929 | €64,309 | -€12,620 | -16.4% |
| Other amounts payable | 47/48 | - | €1,500,000 | +€1.5m | |
| Accrued charges and deferred income | 492/3 | €60,000 | €0 | -€60,000 | -100% |
| Operating income | 70/76A | €17,415,021 | €17,222,438 | -€192,583 | -1.1% |
| Turnover | 70 | €17,125,601 | €17,221,570 | +€95,969 | +0.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €274,815 | -€6,130 | -€280,945 | |
| Other operating income | 74 | €14,604 | €6,998 | -€7,606 | -52.1% |
| Operating charges | 60/66A | €16,412,860 | €16,168,719 | -€244,141 | -1.5% |
| Goods for resale, raw materials and consumables | 60 | €11,852,536 | €11,692,732 | -€159,804 | -1.3% |
| Purchases | 600/8 | €11,843,731 | €11,682,665 | -€161,065 | -1.4% |
| Change in stocks: decrease (increase) | 609 | €8,806 | €10,067 | +€1,261 | +14.3% |
| Services and other goods | 61 | €3,986,277 | €3,885,026 | -€101,251 | -2.5% |
| Remuneration, social security and pensions | 62 | €549,350 | €544,789 | -€4,561 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,773 | €9,128 | +€355 | +4.1% |
| Other operating charges | 640/8 | €15,924 | €37,044 | +€21,119 | +133% |
| Operating profit (loss) | 9901 | €1,002,161 | €1,053,720 | +€51,558 | +5.1% |
| Financial income | 75/76B | €15,322 | €14,356 | -€966 | -6.3% |
| Recurring financial income | 75 | €15,322 | €14,356 | -€966 | -6.3% |
| Income from current assets | 751 | €13,244 | €13,647 | +€404 | +3.0% |
| Other financial income | 752/9 | €2,078 | €709 | -€1,370 | -65.9% |
| Financial charges | 65/66B | €8,335 | €12,583 | +€4,248 | +51.0% |
| Recurring financial charges | 65 | €8,335 | €12,583 | +€4,248 | +51.0% |
| Debt charges | 650 | €2,916 | €35 | -€2,881 | -98.8% |
| Other financial charges | 652/9 | €5,420 | €12,548 | +€7,128 | +132% |
| Profit (loss) for the period before taxes | 9903 | €1,009,148 | €1,055,493 | +€46,345 | +4.6% |
| Income taxes | 67/77 | €256,614 | €262,686 | +€6,072 | +2.4% |
| Taxes | 670/3 | €256,614 | €262,686 | +€6,072 | +2.4% |
| Profit (loss) for the period | 9904 | €752,534 | €792,806 | +€40,273 | +5.4% |
| Transfer to tax-exempt reserves | 689 | €252,600 | €378,900 | +€126,300 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €499,934 | €413,906 | -€86,027 | -17.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.