D.G.N.V.: 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.N.V.
Largest movements
- Tangible fixed assets -€16,828
down €16,828 (-31.6%), from €53,185 to €36,358
of which Furniture and vehicles: -€16,704
- Cash +€11,427
up €11,427 (+27.9%), from €40,962 to €52,389
mainly Depreciation (+€17,835) and Net result for the year (+€11,154)
- Debts after one year -€13,623
down €13,623 (-51.6%), from €26,382 to €12,758
- Profit (loss) carried forward +€11,154
up €11,154 (+32.0%), from €34,894 to €46,048
- Tax, wage and social debts -€3,253
down €3,253 (-47.2%), from €6,891 to €3,638
- Gross operating margin +€12,748
up €12,748 (+52.3%), from €24,379 to €37,127
- Taxes +€2,747
up €2,747 (+83.5%), from €3,291 to €6,038
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 | €94,147 | €88,746 | -€5,401 | -5.7% |
| Fixed assets | 21/28 | €53,185 | €36,358 | -€16,828 | -31.6% |
| Tangible fixed assets | 22/27 | €53,185 | €36,358 | -€16,828 | -31.6% |
| Plant, machinery and equipment | 23 | €3,304 | €3,181 | -€123 | -3.7% |
| Furniture and vehicles | 24 | €49,881 | €33,177 | -€16,704 | -33.5% |
| Current assets | 29/58 | €40,962 | €52,389 | +€11,427 | +27.9% |
| Cash at bank and in hand | 54/58 | €40,962 | €52,389 | +€11,427 | +27.9% |
| Total equity and liabilities | 10/49 | €94,147 | €88,746 | -€5,401 | -5.7% |
| Equity | 10/15 | €36,894 | €48,048 | +€11,154 | +30.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,894 | €46,048 | +€11,154 | +32.0% |
| Amounts payable | 17/49 | €57,253 | €40,698 | -€16,554 | -28.9% |
| Amounts payable after more than one year | 17 | €26,382 | €12,758 | -€13,623 | -51.6% |
| Financial debts | 170/4 | €26,382 | €12,758 | -€13,623 | -51.6% |
| Amounts payable within one year | 42/48 | €30,871 | €27,940 | -€2,931 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €13,262 | €13,623 | +€361 | +2.7% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €6,891 | €3,638 | -€3,253 | -47.2% |
| Taxes | 450/3 | €6,891 | €3,638 | -€3,253 | -47.2% |
| Other amounts payable | 47/48 | €10,718 | €10,678 | -€40 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,716 | €17,835 | +€119 | +0.7% |
| Other operating charges | 640/8 | €955 | €977 | +€22 | +2.3% |
| Gross operating margin | 9900 | €24,379 | €37,127 | +€12,748 | +52.3% |
| Operating profit (loss) | 9901 | €5,708 | €18,314 | +€12,606 | +221% |
| Financial charges | 65/66B | €1,442 | €1,122 | -€320 | -22.2% |
| Recurring financial charges | 65 | €1,442 | €1,122 | -€320 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €4,266 | €17,192 | +€12,926 | +303% |
| Income taxes | 67/77 | €3,291 | €6,038 | +€2,747 | +83.5% |
| Profit (loss) for the period | 9904 | €975 | €11,154 | +€10,179 | +1,044% |
| Profit (loss) for the period to be appropriated | 9905 | €975 | €11,154 | +€10,179 | +1,044% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.