D.G.L.: 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.L.
Largest movements
- Receivables within one year +€13,354
up €13,354 (+128%), from €10,445 to €23,799
of which Trade receivables: +€16,004
- Tangible fixed assets -€7,379
down €7,379 (-20.8%), from €35,525 to €28,146
of which Furniture and vehicles: -€5,762
- Deferred charges and accrued income +€2,189
up €2,189 (+60.8%), from €3,598 to €5,787
- Trade debts +€21,805
up €21,805 (+235%), from €9,279 to €31,084
- Debts after one year -€8,640
down €8,640 (-53.0%), from €16,317 to €7,677
- Profit (loss) carried forward -€6,683
down €6,683, from €1,405 to -€5,278
- Tax, wage and social debts +€1,004
up €1,004 (+20.8%), from €4,822 to €5,826
of which Remuneration and social security: +€701
- Depreciation +€7,708
up €7,708 (+110%), from €6,977 to €14,685
- Staff costs +€7,546
up €7,546 (+12.4%), from €60,672 to €68,218
- Gross operating margin +€7,300
up €7,300 (+9.8%), from €74,346 to €81,646
- Financial charges +€1,162
up €1,162 (+88.1%), from €1,319 to €2,481
- Taxes -€1,148
down €1,148 (-79.1%), from €1,451 to €303
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,828 | €57,992 | +€8,164 | +16.4% |
| Fixed assets | 21/28 | €35,785 | €28,406 | -€7,379 | -20.6% |
| Tangible fixed assets | 22/27 | €35,525 | €28,146 | -€7,379 | -20.8% |
| Plant, machinery and equipment | 23 | €3,851 | €2,234 | -€1,617 | -42.0% |
| Furniture and vehicles | 24 | €31,674 | €25,912 | -€5,762 | -18.2% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €14,043 | €29,586 | +€15,543 | +111% |
| Amounts receivable within one year | 40/41 | €10,445 | €23,799 | +€13,354 | +128% |
| Trade receivables | 40 | €4,260 | €20,264 | +€16,004 | +376% |
| Other amounts receivable | 41 | €6,185 | €3,535 | -€2,650 | -42.8% |
| Deferred charges and accrued income | 490/1 | €3,598 | €5,787 | +€2,189 | +60.8% |
| Total equity and liabilities | 10/49 | €49,828 | €57,992 | +€8,164 | +16.4% |
| Equity | 10/15 | €4,405 | -€2,278 | -€6,683 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,405 | -€5,278 | -€6,683 | |
| Amounts payable | 17/49 | €45,423 | €60,270 | +€14,847 | +32.7% |
| Amounts payable after more than one year | 17 | €16,317 | €7,677 | -€8,640 | -53.0% |
| Financial debts | 170/4 | €16,317 | €7,677 | -€8,640 | -53.0% |
| Amounts payable within one year | 42/48 | €28,306 | €51,793 | +€23,487 | +83.0% |
| Current portion of amounts payable after more than one year | 42 | €8,294 | €8,640 | +€346 | +4.2% |
| Financial debts | 43 | €4,911 | €5,243 | +€332 | +6.8% |
| Credit institutions | 430/8 | €4,911 | €5,243 | +€332 | +6.8% |
| Trade debts | 44 | €9,279 | €31,084 | +€21,805 | +235% |
| Suppliers | 440/4 | €9,279 | €31,084 | +€21,805 | +235% |
| Taxes, remuneration and social security | 45 | €4,822 | €5,826 | +€1,004 | +20.8% |
| Taxes | 450/3 | €1,451 | €1,754 | +€303 | +20.9% |
| Remuneration and social security | 454/9 | €3,371 | €4,072 | +€701 | +20.8% |
| Other amounts payable | 47/48 | €1,000 | €1,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €60,672 | €68,218 | +€7,546 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,977 | €14,685 | +€7,708 | +110% |
| Other operating charges | 640/8 | €2,522 | €2,642 | +€120 | +4.8% |
| Gross operating margin | 9900 | €74,346 | €81,646 | +€7,300 | +9.8% |
| Operating profit (loss) | 9901 | €4,175 | -€3,899 | -€8,074 | |
| Financial charges | 65/66B | €1,319 | €2,481 | +€1,162 | +88.1% |
| Recurring financial charges | 65 | €1,319 | €2,481 | +€1,162 | +88.1% |
| Profit (loss) for the period before taxes | 9903 | €2,856 | -€6,380 | -€9,236 | |
| Income taxes | 67/77 | €1,451 | €303 | -€1,148 | -79.1% |
| Profit (loss) for the period | 9904 | €1,405 | -€6,683 | -€8,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,405 | -€6,683 | -€8,088 |
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.