D.G. FINANCE: 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. FINANCE
Largest movements
- Tangible fixed assets -€3,932
down €3,932 (-42.1%), from €9,344 to €5,412
- Receivables within one year +€1,809
up €1,809 (+5.0%), from €36,410 to €38,219
of which Other amounts receivable: +€1,104
- Trade debts -€3,240
down €3,240 (-85.0%), from €3,813 to €573
- Current portion of long-term debt -€2,571
no longer reported in 2025 (was €2,571)
- Profit (loss) carried forward +€1,735
up €1,735 (+5.3%), from €32,582 to €34,317
- Tax, wage and social debts +€1,514
up €1,514 (+75.9%), from €1,996 to €3,510
- Gross operating margin +€4,527
up €4,527 (+75.3%), from €6,014 to €10,541
- Financial charges +€3,609
up €3,609 (+1,040%), from €347 to €3,956
- Taxes -€1,996
no longer reported in 2025 (was €1,996)
- Financial income -€1,626
down €1,626 (-91.5%), from €1,777 to €151
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 | €52,717 | €50,155 | -€2,562 | -4.9% |
| Fixed assets | 21/28 | €11,819 | €7,387 | -€4,432 | -37.5% |
| Intangible fixed assets | 21 | €2,475 | €1,976 | -€499 | -20.2% |
| Tangible fixed assets | 22/27 | €9,344 | €5,412 | -€3,932 | -42.1% |
| Furniture and vehicles | 24 | €9,344 | €5,412 | -€3,932 | -42.1% |
| Current assets | 29/58 | €40,898 | €42,768 | +€1,870 | +4.6% |
| Amounts receivable within one year | 40/41 | €36,410 | €38,219 | +€1,809 | +5.0% |
| Trade receivables | 40 | €5,064 | €5,769 | +€705 | +13.9% |
| Other amounts receivable | 41 | €31,346 | €32,450 | +€1,104 | +3.5% |
| Cash at bank and in hand | 54/58 | €4,488 | €4,549 | +€61 | +1.4% |
| Total equity and liabilities | 10/49 | €52,717 | €50,155 | -€2,562 | -4.9% |
| Equity | 10/15 | €40,642 | €42,377 | +€1,735 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,582 | €34,317 | +€1,735 | +5.3% |
| Amounts payable | 17/49 | €12,075 | €7,778 | -€4,297 | -35.6% |
| Amounts payable after more than one year | 17 | €3,695 | €3,695 | -€0 | 0.0% |
| Financial debts | 170/4 | €3,695 | €3,695 | -€0 | 0.0% |
| Amounts payable within one year | 42/48 | €8,380 | €4,083 | -€4,297 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €2,571 | - | -€2,571 | |
| Trade debts | 44 | €3,813 | €573 | -€3,240 | -85.0% |
| Suppliers | 440/4 | €3,813 | €573 | -€3,240 | -85.0% |
| Taxes, remuneration and social security | 45 | €1,996 | €3,510 | +€1,514 | +75.9% |
| Taxes | 450/3 | €1,996 | €3,510 | +€1,514 | +75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,432 | €4,432 | -€0 | 0.0% |
| Other operating charges | 640/8 | €486 | €569 | +€83 | +17.1% |
| Gross operating margin | 9900 | €6,014 | €10,541 | +€4,527 | +75.3% |
| Operating profit (loss) | 9901 | €1,096 | €5,540 | +€4,444 | +406% |
| Financial income | 75/76B | €1,777 | €151 | -€1,626 | -91.5% |
| Recurring financial income | 75 | €1,777 | €151 | -€1,626 | -91.5% |
| Financial charges | 65/66B | €347 | €3,956 | +€3,609 | +1,040% |
| Recurring financial charges | 65 | €347 | €3,956 | +€3,609 | +1,040% |
| Profit (loss) for the period before taxes | 9903 | €2,526 | €1,735 | -€791 | -31.3% |
| Income taxes | 67/77 | €1,996 | - | -€1,996 | |
| Profit (loss) for the period | 9904 | €530 | €1,735 | +€1,205 | +227% |
| Profit (loss) for the period to be appropriated | 9905 | €530 | €1,735 | +€1,205 | +227% |
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 28 October 2026 via checked.be.