D.G.M.E.: what changed
Two fiscal 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.M.E.
Largest movements
- Deferred charges and accrued income -€28,958
down €28,958 (-94.0%), from €30,804 to €1,846
- Cash -€18,295
down €18,295 (-19.0%), from €96,349 to €78,055
mainly Net result for the year (-€34,796) and Other debts (-€14,653)
- Tangible fixed assets -€8,993
down €8,993 (-26.9%), from €33,418 to €24,425
of which Furniture and vehicles: -€8,600
- Profit (loss) carried forward -€34,796
new in 2025: -€34,796
- Other debts -€14,653
down €14,653 (-45.2%), from €32,386 to €17,734
- Accrued charges and deferred income -€5,418
no longer reported in 2025 (was €5,418)
- Gross operating margin -€37,025
down €37,025, from €13,889 to -€23,136
- Other operating charges +€1,702
up €1,702 (+246.6%), from €690 to €2,392
- Taxes -€1,260
down €1,260 (-90.6%), from €1,390 to €131
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 | €164,776 | €108,530 | -€56,246 | -34.1% |
| Fixed assets | 21/28 | €37,623 | €28,630 | -€8,993 | -23.9% |
| Tangible fixed assets | 22/27 | €33,418 | €24,425 | -€8,993 | -26.9% |
| Furniture and vehicles | 24 | €30,018 | €21,418 | -€8,600 | -28.6% |
| Other tangible fixed assets | 26 | €3,400 | €3,007 | -€393 | -11.6% |
| Financial fixed assets | 28 | €4,205 | €4,205 | = | 0.0% |
| Current assets | 29/58 | €127,153 | €79,901 | -€47,253 | -37.2% |
| Cash at bank and in hand | 54/58 | €96,349 | €78,055 | -€18,295 | -19.0% |
| Deferred charges and accrued income | 490/1 | €30,804 | €1,846 | -€28,958 | -94.0% |
| Total equity and liabilities | 10/49 | €164,776 | €108,530 | -€56,246 | -34.1% |
| Equity | 10/15 | €124,414 | €89,618 | -€34,796 | -28.0% |
| Contributions | 10/11 | €43,700 | €43,700 | = | 0.0% |
| Reserves | 13 | €80,714 | €80,714 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,370 | €4,370 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,370 | €4,370 | = | 0.0% |
| Distributable reserves | 133 | €76,344 | €76,344 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€34,796 | -€34,796 | |
| Amounts payable | 17/49 | €40,362 | €18,913 | -€21,450 | -53.1% |
| Amounts payable within one year | 42/48 | €34,944 | €18,913 | -€16,032 | -45.9% |
| Trade debts | 44 | €1,668 | €1,048 | -€619 | -37.1% |
| Suppliers | 440/4 | €1,668 | €1,048 | -€619 | -37.1% |
| Taxes, remuneration and social security | 45 | €890 | €131 | -€760 | -85.3% |
| Taxes | 450/3 | €890 | €131 | -€760 | -85.3% |
| Other amounts payable | 47/48 | €32,386 | €17,734 | -€14,653 | -45.2% |
| Accrued charges and deferred income | 492/3 | €5,418 | - | -€5,418 | |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,993 | €8,993 | = | 0.0% |
| Other operating charges | 640/8 | €690 | €2,392 | +€1,702 | +246.6% |
| Gross operating margin | 9900 | €13,889 | -€23,136 | -€37,025 | |
| Operating profit (loss) | 9901 | €4,206 | -€34,521 | -€38,727 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.0% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €4,086 | -€34,665 | -€38,751 | |
| Income taxes | 67/77 | €1,390 | €131 | -€1,260 | -90.6% |
| Profit (loss) for the period | 9904 | €2,695 | -€34,796 | -€37,491 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,695 | -€34,796 | -€37,491 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.