D&G CREDITS: 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 CREDITS
Largest movements
- Tangible fixed assets -€3,157
no longer reported in 2025 (was €3,157)
- Deferred charges and accrued income -€974
no longer reported in 2025 (was €974)
- Cash +€609
new in 2025: €609
mainly Investment in fixed assets (net) (+€3,157) and Deferred charges and accrued income (+€974)
- Other debts -€2,180
down €2,180 (-33.6%), from €6,478 to €4,298
- Profit (loss) carried forward -€1,705
down €1,705 (-19.4%), from -€8,795 to -€10,501
- Trade debts +€363
new in 2025: €363
- Gross operating margin -€10,987
down €10,987 (-83.3%), from €13,190 to €2,203
- Depreciation -€1,135
no longer reported in 2025 (was €1,135)
- Taxes -€248
no longer reported in 2025 (was €248)
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 | €4,131 | €609 | -€3,522 | -85.3% |
| Fixed assets | 21/28 | €3,157 | - | -€3,157 | |
| Tangible fixed assets | 22/27 | €3,157 | - | -€3,157 | |
| Furniture and vehicles | 24 | €3,157 | - | -€3,157 | |
| Current assets | 29/58 | €974 | €609 | -€365 | -37.5% |
| Cash at bank and in hand | 54/58 | - | €609 | +€609 | |
| Deferred charges and accrued income | 490/1 | €974 | - | -€974 | |
| Total equity and liabilities | 10/49 | €4,131 | €609 | -€3,522 | -85.3% |
| Equity | 10/15 | -€2,595 | -€4,301 | -€1,705 | -65.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,795 | -€10,501 | -€1,705 | -19.4% |
| Amounts payable | 17/49 | €6,726 | €4,910 | -€1,817 | -27.0% |
| Amounts payable within one year | 42/48 | €6,726 | €4,910 | -€1,817 | -27.0% |
| Trade debts | 44 | - | €363 | +€363 | |
| Suppliers | 440/4 | - | €363 | +€363 | |
| Taxes, remuneration and social security | 45 | €248 | €248 | = | 0.0% |
| Taxes | 450/3 | €248 | €248 | = | 0.0% |
| Other amounts payable | 47/48 | €6,478 | €4,298 | -€2,180 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,135 | - | -€1,135 | |
| Other operating charges | 640/8 | €397 | €400 | +€2 | +0.6% |
| Non-recurring operating charges | 66A | - | €3,157 | +€3,157 | |
| Gross operating margin | 9900 | €13,190 | €2,203 | -€10,987 | -83.3% |
| Operating profit (loss) | 9901 | €11,657 | -€1,354 | -€13,011 | |
| Financial charges | 65/66B | €399 | €351 | -€47 | -11.9% |
| Recurring financial charges | 65 | €399 | €351 | -€47 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €11,259 | -€1,705 | -€12,964 | |
| Income taxes | 67/77 | €248 | - | -€248 | |
| Profit (loss) for the period | 9904 | €11,010 | -€1,705 | -€12,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,010 | -€1,705 | -€12,716 |
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 24 October 2026 via checked.be.