D.G. Compta: 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. Compta
Largest movements
- Cash +€123,435
up €123,435 (+109.7%), from €112,525 to €235,960
mainly Current investments (+€112,000) and Net result for the year (+€28,023)
- Current investments -€112,000
no longer reported in 2025 (was €112,000)
- Tangible fixed assets -€9,485
down €9,485 (-27.5%), from €34,478 to €24,993
of which Furniture and vehicles: -€10,108
- Receivables within one year -€5,033
down €5,033 (-37.3%), from €13,480 to €8,447
of which Trade receivables: -€3,829
- Reserves +€11,500
up €11,500 (+10.3%), from €111,987 to €123,487
of which Non-distributable reserves: +€13,360
- Current portion of long-term debt -€8,522
down €8,522 (-53.3%), from €15,998 to €7,476
- Debts after one year -€7,476
no longer reported in 2025 (was €7,476)
- Turnover +€1,372
up €1,372 (+1.9%), from €71,113 to €72,485
- Financial income -€975
down €975 (-32.0%), from €3,043 to €2,068
- Gross operating margin +€928
up €928 (+1.9%), from €49,855 to €50,783
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 | €274,807 | €270,491 | -€4,316 | -1.6% |
| Fixed assets | 21/28 | €34,478 | €24,993 | -€9,485 | -27.5% |
| Tangible fixed assets | 22/27 | €34,478 | €24,993 | -€9,485 | -27.5% |
| Plant, machinery and equipment | 23 | €55 | €678 | +€623 | +1132.7% |
| Furniture and vehicles | 24 | €34,423 | €24,315 | -€10,108 | -29.4% |
| Current assets | 29/58 | €240,329 | €245,498 | +€5,169 | +2.2% |
| Amounts receivable within one year | 40/41 | €13,480 | €8,447 | -€5,033 | -37.3% |
| Trade receivables | 40 | €9,476 | €5,647 | -€3,829 | -40.4% |
| Other amounts receivable | 41 | €4,004 | €2,800 | -€1,204 | -30.1% |
| Current investments | 50/53 | €112,000 | - | -€112,000 | |
| Cash at bank and in hand | 54/58 | €112,525 | €235,960 | +€123,435 | +109.7% |
| Deferred charges and accrued income | 490/1 | €2,324 | €1,091 | -€1,233 | -53.1% |
| Total equity and liabilities | 10/49 | €274,807 | €270,491 | -€4,316 | -1.6% |
| Equity | 10/15 | €212,643 | €224,166 | +€11,523 | +5.4% |
| Reserves | 13 | €111,987 | €123,487 | +€11,500 | +10.3% |
| Non-distributable reserves | 130/1 | €98,150 | €111,510 | +€13,360 | +13.6% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €98,150 | €109,650 | +€11,500 | +11.7% |
| Tax-exempt reserves | 132 | €5,462 | €5,462 | = | 0.0% |
| Distributable reserves | 133 | €8,375 | €6,515 | -€1,860 | -22.2% |
| Profit (loss) carried forward | 14 | €100,656 | €100,679 | +€23 | 0.0% |
| Amounts payable | 17/49 | €62,164 | €46,325 | -€15,839 | -25.5% |
| Amounts payable after more than one year | 17 | €7,476 | - | -€7,476 | |
| Financial debts | 170/4 | €7,476 | - | -€7,476 | |
| Amounts payable within one year | 42/48 | €54,559 | €46,325 | -€8,234 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €15,998 | €7,476 | -€8,522 | -53.3% |
| Trade debts | 44 | €236 | €174 | -€62 | -26.3% |
| Suppliers | 440/4 | €236 | €174 | -€62 | -26.3% |
| Taxes, remuneration and social security | 45 | €3,092 | €3,314 | +€222 | +7.2% |
| Taxes | 450/3 | €3,092 | €3,314 | +€222 | +7.2% |
| Other amounts payable | 47/48 | €35,233 | €35,361 | +€128 | +0.4% |
| Accrued charges and deferred income | 492/3 | €129 | - | -€129 | |
| Turnover | 70 | €71,113 | €72,485 | +€1,372 | +1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,258 | €21,702 | +€444 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,437 | €10,200 | -€237 | -2.3% |
| Other operating charges | 640/8 | €540 | €848 | +€308 | +57.0% |
| Non-recurring operating charges | 66A | €58 | €127 | +€69 | +119.0% |
| Gross operating margin | 9900 | €49,855 | €50,783 | +€928 | +1.9% |
| Operating profit (loss) | 9901 | €38,820 | €39,608 | +€788 | +2.0% |
| Financial income | 75/76B | €3,043 | €2,068 | -€975 | -32.0% |
| Recurring financial income | 75 | €3,043 | €2,068 | -€975 | -32.0% |
| Financial charges | 65/66B | €88 | €101 | +€13 | +14.8% |
| Recurring financial charges | 65 | €88 | €101 | +€13 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €41,775 | €41,575 | -€200 | -0.5% |
| Income taxes | 67/77 | €13,869 | €13,552 | -€317 | -2.3% |
| Profit (loss) for the period | 9904 | €27,906 | €28,023 | +€117 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,906 | €28,023 | +€117 | +0.4% |
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.