D.G. & C°: 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.
D.G. & C°
Largest movements
- Cash -€217,544
down €217,544 (-38.5%), from €564,358 to €346,813
mainly Investment in fixed assets (net) (-€350,135) and Net result for the year (-€151,517)
- Stocks and contracts -€117,478
down €117,478 (-9.1%), from €1.3m to €1.2m
- Tangible fixed assets +€108,361
up €108,361 (+7.5%), from €1.4m to €1.6m
of which Land and buildings: +€116,343
- Receivables within one year +€43,363
up €43,363 (+55.3%), from €78,409 to €121,771
of which Trade receivables: +€34,951
- Accrued charges and deferred income +€189,818
up €189,818 (+80.5%), from €235,833 to €425,651
- Profit (loss) carried forward -€151,517
down €151,517 (-21.6%), from €703,018 to €551,501
- Trade debts -€129,753
down €129,753 (-57.9%), from €224,245 to €94,492
- Other debts -€125,991
down €125,991 (-100.0%), from €126,031 to €40
- Debts after one year +€72,893
up €72,893 (+3.6%), from €2.0m to €2.1m
- Gross operating margin -€209,662
down €209,662 (-24.8%), from €846,917 to €637,255
- Turnover -€124,349
down €124,349 (-3.3%), from €3.7m to €3.6m
- Purchases and services +€106,958
up €106,958 (+3.7%), from €2.9m to €3.0m
- Financial charges +€48,864
up €48,864 (+68.6%), from €71,188 to €120,052
- Staff costs -€40,752
down €40,752 (-9.0%), from €451,692 to €410,940
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,594,160 | €3,415,584 | -€178,576 | -5.0% |
| Fixed assets | 21/28 | €1,445,555 | €1,553,978 | +€108,423 | +7.5% |
| Tangible fixed assets | 22/27 | €1,445,268 | €1,553,629 | +€108,361 | +7.5% |
| Land and buildings | 22 | €1,032,700 | €1,149,043 | +€116,343 | +11.3% |
| Plant, machinery and equipment | 23 | €276,216 | €386,397 | +€110,181 | +39.9% |
| Furniture and vehicles | 24 | €35,514 | €18,188 | -€17,326 | -48.8% |
| Assets under construction and advance payments | 27 | €100,838 | - | -€100,838 | |
| Financial fixed assets | 28 | €287 | €349 | +€62 | +21.6% |
| Current assets | 29/58 | €2,148,605 | €1,861,606 | -€286,999 | -13.4% |
| Stocks and contracts in progress | 3 | €1,290,336 | €1,172,858 | -€117,478 | -9.1% |
| Stocks | 30/36 | €1,290,336 | €1,172,858 | -€117,478 | -9.1% |
| Amounts receivable within one year | 40/41 | €78,409 | €121,771 | +€43,363 | +55.3% |
| Trade receivables | 40 | €71,118 | €106,070 | +€34,951 | +49.1% |
| Other amounts receivable | 41 | €7,290 | €15,702 | +€8,412 | +115% |
| Current investments | 50/53 | €200,477 | €205,361 | +€4,884 | +2.4% |
| Cash at bank and in hand | 54/58 | €564,358 | €346,813 | -€217,544 | -38.5% |
| Deferred charges and accrued income | 490/1 | €15,025 | €14,802 | -€223 | -1.5% |
| Total equity and liabilities | 10/49 | €3,594,160 | €3,415,584 | -€178,576 | -5.0% |
| Equity | 10/15 | €894,663 | €743,146 | -€151,517 | -16.9% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €18,120 | €18,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Legal reserve | 130 | €17,353 | €17,353 | = | 0.0% |
| Distributable reserves | 133 | €767 | €767 | = | 0.0% |
| Profit (loss) carried forward | 14 | €703,018 | €551,501 | -€151,517 | -21.6% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €2,699,497 | €2,672,438 | -€27,059 | -1.0% |
| Amounts payable after more than one year | 17 | €2,020,248 | €2,093,141 | +€72,893 | +3.6% |
| Other amounts payable | 178/9 | €2,020,248 | €2,093,141 | +€72,893 | +3.6% |
| Amounts payable within one year | 42/48 | €443,416 | €153,646 | -€289,771 | -65.3% |
| Trade debts | 44 | €224,245 | €94,492 | -€129,753 | -57.9% |
| Suppliers | 440/4 | €224,245 | €94,492 | -€129,753 | -57.9% |
| Taxes, remuneration and social security | 45 | €93,140 | €59,114 | -€34,026 | -36.5% |
| Taxes | 450/3 | €31,623 | €8,878 | -€22,745 | -71.9% |
| Remuneration and social security | 454/9 | €61,517 | €50,236 | -€11,281 | -18.3% |
| Other amounts payable | 47/48 | €126,031 | €40 | -€125,991 | -100.0% |
| Accrued charges and deferred income | 492/3 | €235,833 | €425,651 | +€189,818 | +80.5% |
| Turnover | 70 | €3,733,271 | €3,608,922 | -€124,349 | -3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,897,889 | €3,004,846 | +€106,958 | +3.7% |
| Remuneration, social security and pensions | 62 | €451,692 | €410,940 | -€40,752 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234,032 | €241,712 | +€7,680 | +3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,534 | -€7,085 | -€22,619 | |
| Other operating charges | 640/8 | €35,205 | €38,287 | +€3,082 | +8.8% |
| Non-recurring operating charges | 66A | €1,476 | - | -€1,476 | |
| Gross operating margin | 9900 | €846,917 | €637,255 | -€209,662 | -24.8% |
| Operating profit (loss) | 9901 | €108,978 | -€46,599 | -€155,577 | |
| Financial income | 75/76B | €11,156 | €15,134 | +€3,978 | +35.7% |
| Recurring financial income | 75 | €11,156 | €15,134 | +€3,978 | +35.7% |
| Financial charges | 65/66B | €71,188 | €120,052 | +€48,864 | +68.6% |
| Recurring financial charges | 65 | €71,188 | €120,052 | +€48,864 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | €48,945 | -€151,517 | -€200,463 | |
| Transfer from deferred taxes | 780 | €20,575 | - | -€20,575 | |
| Income taxes | 67/77 | €4,870 | - | -€4,870 | |
| Profit (loss) for the period | 9904 | €64,650 | -€151,517 | -€216,167 | |
| Transfer from tax-exempt reserves | 789 | €61,725 | - | -€61,725 | |
| Profit (loss) for the period to be appropriated | 9905 | €126,375 | -€151,517 | -€277,893 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.