Dags: 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.
Dags
Largest movements
- Cash +€15,800
up €15,800 (+62.9%), from €25,113 to €40,913
mainly Other debts (+€66,071) and Net result for the year (+€25,530)
- Deferred charges and accrued income -€2,932
no longer reported in 2025 (was €2,932)
- Tangible fixed assets -€1,800
down €1,800 (-7.7%), from €23,374 to €21,574
of which Land and buildings: -€1,500
- Receivables within one year +€1,713
up €1,713 (+11.4%), from €15,069 to €16,782
of which Other amounts receivable: +€1,027
- Financial fixed assets +€1,700
new in 2025: €1,700
- Other debts +€66,071
up €66,071 (+1351.3%), from €4,889 to €70,960
- Profit (loss) carried forward -€56,882
no longer reported in 2025 (was €56,882)
- Debts after one year +€5,892
new in 2025: €5,892
- Trade debts -€3,151
down €3,151 (-93.3%), from €3,378 to €227
- Current portion of long-term debt +€2,872
new in 2025: €2,872
- Gross operating margin +€2,980
up €2,980 (+7.1%), from €42,152 to €45,132
- Depreciation +€1,919
up €1,919 (+29.8%), from €6,439 to €8,358
- Taxes -€1,075
down €1,075 (-10.3%), from €10,412 to €9,337
- Financial charges +€527
up €527 (+676.2%), from €78 to €605
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 | €66,488 | €80,969 | +€14,481 | +21.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €23,374 | €23,274 | -€100 | -0.4% |
| Tangible fixed assets | 22/27 | €23,374 | €21,574 | -€1,800 | -7.7% |
| Land and buildings | 22 | €7,332 | €5,832 | -€1,500 | -20.5% |
| Furniture and vehicles | 24 | €12,463 | €12,704 | +€240 | +1.9% |
| Other tangible fixed assets | 26 | €3,579 | €3,039 | -€540 | -15.1% |
| Financial fixed assets | 28 | - | €1,700 | +€1,700 | |
| Current assets | 29/58 | €43,114 | €57,695 | +€14,581 | +33.8% |
| Amounts receivable within one year | 40/41 | €15,069 | €16,782 | +€1,713 | +11.4% |
| Trade receivables | 40 | €10,694 | €11,381 | +€686 | +6.4% |
| Other amounts receivable | 41 | €4,375 | €5,402 | +€1,027 | +23.5% |
| Cash at bank and in hand | 54/58 | €25,113 | €40,913 | +€15,800 | +62.9% |
| Deferred charges and accrued income | 490/1 | €2,932 | - | -€2,932 | |
| Total equity and liabilities | 10/49 | €66,488 | €80,969 | +€14,481 | +21.8% |
| Equity | 10/15 | €57,882 | €1,000 | -€56,882 | -98.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,882 | - | -€56,882 | |
| Amounts payable | 17/49 | €8,606 | €79,969 | +€71,363 | +829.2% |
| Amounts payable after more than one year | 17 | - | €5,892 | +€5,892 | |
| Financial debts | 170/4 | - | €5,892 | +€5,892 | |
| Amounts payable within one year | 42/48 | €8,606 | €74,077 | +€65,472 | +760.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,872 | +€2,872 | |
| Trade debts | 44 | €3,378 | €227 | -€3,151 | -93.3% |
| Suppliers | 440/4 | €3,378 | €227 | -€3,151 | -93.3% |
| Taxes, remuneration and social security | 45 | €339 | €18 | -€321 | -94.6% |
| Taxes | 450/3 | €339 | €18 | -€321 | -94.6% |
| Other amounts payable | 47/48 | €4,889 | €70,960 | +€66,071 | +1351.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,439 | €8,358 | +€1,919 | +29.8% |
| Other operating charges | 640/8 | €1,043 | €1,305 | +€262 | +25.1% |
| Gross operating margin | 9900 | €42,152 | €45,132 | +€2,980 | +7.1% |
| Operating profit (loss) | 9901 | €34,670 | €35,470 | +€800 | +2.3% |
| Financial income | 75/76B | €1 | €2 | +€1 | +123.2% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +123.2% |
| Financial charges | 65/66B | €78 | €605 | +€527 | +676.2% |
| Recurring financial charges | 65 | €78 | €605 | +€527 | +676.2% |
| Profit (loss) for the period before taxes | 9903 | €34,593 | €34,867 | +€274 | +0.8% |
| Income taxes | 67/77 | €10,412 | €9,337 | -€1,075 | -10.3% |
| Profit (loss) for the period | 9904 | €24,181 | €25,530 | +€1,349 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,181 | €25,530 | +€1,349 | +5.6% |
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 10 October 2026 via checked.be.