Select dagbladhandel: 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.
Select dagbladhandel
Largest movements
- Receivables after one year -€151,000
down €151,000 (-70.9%), from €213,000 to €62,000
- Cash +€35,953
up €35,953 (+48.4%), from €74,263 to €110,216
mainly Receivables after one year (+€151,000) and Stocks and contracts (+€25,000)
- Receivables within one year +€26,385
up €26,385 (+442%), from €5,974 to €32,359
of which Trade receivables: +€21,674
- Deferred charges and accrued income +€25,200
up €25,200 (+525%), from €4,800 to €30,000
- Stocks and contracts -€25,000
no longer reported in 2025 (was €25,000)
- Profit (loss) carried forward -€61,623
new in 2025: -€61,623
- Tax, wage and social debts -€32,226
down €32,226 (-59.7%), from €53,951 to €21,725
- Gross operating margin -€170,538
down €170,538, from €111,252 to -€59,286
- Taxes -€21,405
down €21,405 (-99.3%), from €21,565 to €160
- Other operating charges -€2,659
down €2,659 (-80.5%), from €3,302 to €643
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 | €324,818 | €234,575 | -€90,243 | -27.8% |
| Fixed assets | 21/28 | €1,781 | - | -€1,781 | |
| Tangible fixed assets | 22/27 | €1,781 | - | -€1,781 | |
| Furniture and vehicles | 24 | €1,781 | - | -€1,781 | |
| Current assets | 29/58 | €323,037 | €234,575 | -€88,462 | -27.4% |
| Amounts receivable after more than one year | 29 | €213,000 | €62,000 | -€151,000 | -70.9% |
| Other amounts receivable | 291 | €213,000 | €62,000 | -€151,000 | -70.9% |
| Stocks and contracts in progress | 3 | €25,000 | - | -€25,000 | |
| Stocks | 30/36 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €5,974 | €32,359 | +€26,385 | +442% |
| Trade receivables | 40 | €4,326 | €26,000 | +€21,674 | +501% |
| Other amounts receivable | 41 | €1,648 | €6,359 | +€4,711 | +286% |
| Cash at bank and in hand | 54/58 | €74,263 | €110,216 | +€35,953 | +48.4% |
| Deferred charges and accrued income | 490/1 | €4,800 | €30,000 | +€25,200 | +525% |
| Total equity and liabilities | 10/49 | €324,818 | €234,575 | -€90,243 | -27.8% |
| Equity | 10/15 | €265,629 | €204,006 | -€61,623 | -23.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €245,629 | €245,629 | = | 0.0% |
| Distributable reserves | 133 | €245,629 | €245,629 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€61,623 | -€61,623 | |
| Amounts payable | 17/49 | €59,189 | €30,569 | -€28,620 | -48.4% |
| Amounts payable within one year | 42/48 | €59,189 | €30,569 | -€28,620 | -48.4% |
| Trade debts | 44 | €4,630 | €7,643 | +€3,013 | +65.1% |
| Suppliers | 440/4 | €4,630 | €7,643 | +€3,013 | +65.1% |
| Taxes, remuneration and social security | 45 | €53,951 | €21,725 | -€32,226 | -59.7% |
| Taxes | 450/3 | €53,951 | €21,725 | -€32,226 | -59.7% |
| Other amounts payable | 47/48 | €608 | €1,201 | +€593 | +97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €870 | - | -€870 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €293 | +€293 | |
| Other operating charges | 640/8 | €3,302 | €643 | -€2,659 | -80.5% |
| Gross operating margin | 9900 | €111,252 | -€59,286 | -€170,538 | |
| Operating profit (loss) | 9901 | €107,080 | -€60,222 | -€167,302 | |
| Financial charges | 65/66B | €844 | €1,241 | +€397 | +47.0% |
| Recurring financial charges | 65 | €844 | €1,241 | +€397 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €106,236 | -€61,463 | -€167,699 | |
| Income taxes | 67/77 | €21,565 | €160 | -€21,405 | -99.3% |
| Profit (loss) for the period | 9904 | €84,671 | -€61,623 | -€146,294 | |
| Profit (loss) for the period to be appropriated | 9905 | €84,671 | -€61,623 | -€146,294 |
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 20 October 2026 via checked.be.