D.G.I.: 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.I.
Largest movements
- Deferred charges and accrued income +€14,452
up €14,452 (+273%), from €5,285 to €19,736
- Tangible fixed assets -€9,127
down €9,127 (-12.8%), from €71,452 to €62,325
of which Other tangible fixed assets: -€12,445
- Tax, wage and social debts -€61,344
down €61,344 (-25.3%), from €242,438 to €181,095
of which Taxes: -€62,852
- Trade debts +€43,112
up €43,112 (+52.7%), from €81,740 to €124,852
- Debts after one year -€15,028
down €15,028 (-22.6%), from €66,575 to €51,547
- Accrued charges and deferred income +€14,234
new in 2025: €14,234
- Profit (loss) carried forward +€12,174
up €12,174 (+6.7%), from €180,993 to €193,167
- Gross operating margin -€145,306
down €145,306 (-34.5%), from €421,727 to €276,421
- Taxes -€30,581
down €30,581 (-68.9%), from €44,390 to €13,810
- Financial charges -€28,971
down €28,971 (-52.8%), from €54,861 to €25,890
- Staff costs -€15,746
down €15,746 (-7.9%), from €200,125 to €184,379
- Financial income -€10,302
down €10,302 (-99.5%), from €10,352 to €50
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 | €622,634 | €631,918 | +€9,284 | +1.5% |
| Fixed assets | 21/28 | €71,452 | €62,325 | -€9,127 | -12.8% |
| Tangible fixed assets | 22/27 | €71,452 | €62,325 | -€9,127 | -12.8% |
| Plant, machinery and equipment | 23 | €3,988 | €2,539 | -€1,449 | -36.3% |
| Furniture and vehicles | 24 | €12,721 | €16,006 | +€3,285 | +25.8% |
| Leasing and similar rights | 25 | - | €1,482 | +€1,482 | |
| Other tangible fixed assets | 26 | €54,743 | €42,298 | -€12,445 | -22.7% |
| Current assets | 29/58 | €551,182 | €569,592 | +€18,411 | +3.3% |
| Amounts receivable within one year | 40/41 | €542,790 | €546,753 | +€3,963 | +0.7% |
| Trade receivables | 40 | €208,142 | €251,700 | +€43,559 | +20.9% |
| Other amounts receivable | 41 | €334,648 | €295,052 | -€39,596 | -11.8% |
| Cash at bank and in hand | 54/58 | €3,107 | €3,103 | -€3 | -0.1% |
| Deferred charges and accrued income | 490/1 | €5,285 | €19,736 | +€14,452 | +273% |
| Total equity and liabilities | 10/49 | €622,634 | €631,918 | +€9,284 | +1.5% |
| Equity | 10/15 | €201,453 | €213,627 | +€12,174 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €180,993 | €193,167 | +€12,174 | +6.7% |
| Amounts payable | 17/49 | €421,181 | €418,290 | -€2,891 | -0.7% |
| Amounts payable after more than one year | 17 | €66,575 | €51,547 | -€15,028 | -22.6% |
| Financial debts | 170/4 | €66,575 | €51,547 | -€15,028 | -22.6% |
| Amounts payable within one year | 42/48 | €354,606 | €352,510 | -€2,096 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €14,652 | €15,028 | +€376 | +2.6% |
| Financial debts | 43 | €9,749 | €14,036 | +€4,287 | +44.0% |
| Credit institutions | 430/8 | €9,749 | €14,036 | +€4,287 | +44.0% |
| Trade debts | 44 | €81,740 | €124,852 | +€43,112 | +52.7% |
| Suppliers | 440/4 | €81,740 | €124,852 | +€43,112 | +52.7% |
| Taxes, remuneration and social security | 45 | €242,438 | €181,095 | -€61,344 | -25.3% |
| Taxes | 450/3 | €227,022 | €164,170 | -€62,852 | -27.7% |
| Remuneration and social security | 454/9 | €15,416 | €16,925 | +€1,508 | +9.8% |
| Other amounts payable | 47/48 | €6,027 | €17,500 | +€11,473 | +190% |
| Accrued charges and deferred income | 492/3 | - | €14,234 | +€14,234 | |
| Remuneration, social security and pensions | 62 | €200,125 | €184,379 | -€15,746 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,316 | €19,348 | +€32 | +0.2% |
| Other operating charges | 640/8 | €18,386 | €20,870 | +€2,483 | +13.5% |
| Gross operating margin | 9900 | €421,727 | €276,421 | -€145,306 | -34.5% |
| Operating profit (loss) | 9901 | €183,900 | €51,824 | -€132,076 | -71.8% |
| Financial income | 75/76B | €10,352 | €50 | -€10,302 | -99.5% |
| Recurring financial income | 75 | €10,352 | €50 | -€10,302 | -99.5% |
| Financial charges | 65/66B | €54,861 | €25,890 | -€28,971 | -52.8% |
| Recurring financial charges | 65 | €54,861 | €25,890 | -€28,971 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €139,391 | €25,984 | -€113,407 | -81.4% |
| Income taxes | 67/77 | €44,390 | €13,810 | -€30,581 | -68.9% |
| Profit (loss) for the period | 9904 | €95,001 | €12,174 | -€82,827 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €95,001 | €12,174 | -€82,827 | -87.2% |
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.