DAGODAY: 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.
DAGODAY
Largest movements
- Cash +€4,014
up €4,014 (+24.2%), from €16,618 to €20,632
mainly Tax, wage and social debts (+€2,350) and Net result for the year (+€1,551)
- Tangible fixed assets -€470
down €470 (-23.2%), from €2,030 to €1,560
of which Plant, machinery and equipment: -€919
- Receivables within one year -€459
down €459 (-3.3%), from €13,832 to €13,373
of which Trade receivables: -€630
- Tax, wage and social debts +€2,350
up €2,350 (+267.0%), from €880 to €3,230
- Profit (loss) carried forward +€361
up €361 (+4.8%), from -€7,470 to -€7,110
- Gross operating margin +€1,976
up €1,976 (+33.0%), from €5,992 to €7,969
- Write-downs +€1,888
up €1,888 (+551.9%), from €342 to €2,230
- Taxes -€899
down €899 (-34.0%), from €2,643 to €1,744
- Other operating charges +€461
up €461 (+71.5%), from €644 to €1,105
- Depreciation -€262
down €262 (-19.0%), from €1,382 to €1,120
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 | €32,480 | €35,565 | +€3,085 | +9.5% |
| Fixed assets | 21/28 | €2,030 | €1,560 | -€470 | -23.2% |
| Tangible fixed assets | 22/27 | €2,030 | €1,560 | -€470 | -23.2% |
| Plant, machinery and equipment | 23 | €1,854 | €935 | -€919 | -49.6% |
| Furniture and vehicles | 24 | - | €625 | +€625 | |
| Other tangible fixed assets | 26 | €176 | - | -€176 | |
| Current assets | 29/58 | €30,450 | €34,005 | +€3,555 | +11.7% |
| Amounts receivable within one year | 40/41 | €13,832 | €13,373 | -€459 | -3.3% |
| Trade receivables | 40 | €13,832 | €13,202 | -€630 | -4.6% |
| Other amounts receivable | 41 | - | €171 | +€171 | |
| Cash at bank and in hand | 54/58 | €16,618 | €20,632 | +€4,014 | +24.2% |
| Total equity and liabilities | 10/49 | €32,480 | €35,565 | +€3,085 | +9.5% |
| Equity | 10/15 | €27,942 | €28,303 | +€361 | +1.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €16,862 | €16,862 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €15,007 | €15,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,470 | -€7,110 | +€361 | +4.8% |
| Amounts payable | 17/49 | €4,538 | €7,262 | +€2,724 | +60.0% |
| Amounts payable within one year | 42/48 | €4,538 | €7,262 | +€2,724 | +60.0% |
| Trade debts | 44 | €2,560 | €2,842 | +€281 | +11.0% |
| Suppliers | 440/4 | €2,560 | €2,842 | +€281 | +11.0% |
| Taxes, remuneration and social security | 45 | €880 | €3,230 | +€2,350 | +267.0% |
| Taxes | 450/3 | €880 | €3,230 | +€2,350 | +267.0% |
| Other amounts payable | 47/48 | €1,098 | €1,190 | +€92 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,382 | €1,120 | -€262 | -19.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €342 | €2,230 | +€1,888 | +551.9% |
| Other operating charges | 640/8 | €644 | €1,105 | +€461 | +71.5% |
| Gross operating margin | 9900 | €5,992 | €7,969 | +€1,976 | +33.0% |
| Operating profit (loss) | 9901 | €3,624 | €3,513 | -€111 | -3.1% |
| Financial income | 75/76B | €74 | €26 | -€49 | -65.7% |
| Recurring financial income | 75 | €74 | €26 | -€49 | -65.7% |
| Financial charges | 65/66B | €150 | €244 | +€93 | +62.2% |
| Recurring financial charges | 65 | €150 | €244 | +€93 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | €3,548 | €3,295 | -€253 | -7.1% |
| Income taxes | 67/77 | €2,643 | €1,744 | -€899 | -34.0% |
| Profit (loss) for the period | 9904 | €905 | €1,551 | +€646 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €905 | €1,551 | +€646 | +71.4% |
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 30 September 2026 via checked.be.