D & G SERVICES: 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 SERVICES
Largest movements
- Cash +€9,955
up €9,955 (+192%), from €5,194 to €15,149
mainly Tax, wage and social debts (+€28,952) and Other debts (+€4,588)
- Receivables within one year -€674
down €674 (-1.6%), from €42,608 to €41,933
of which Other amounts receivable: -€6,000
- Tax, wage and social debts +€28,952
up €28,952 (+184%), from €15,754 to €44,706
of which Remuneration and social security: +€24,122
- Profit (loss) carried forward -€23,108
down €23,108 (-20.4%), from -€113,448 to -€136,556
- Other debts +€4,588
up €4,588 (+164%), from €2,804 to €7,392
- Short-term financial debts -€2,147
down €2,147 (-100%), from €2,147 to €0
- Trade debts +€996
up €996 (+17.9%), from €5,560 to €6,556
- Gross operating margin -€35,093
down €35,093 (-45.0%), from €77,936 to €42,843
- Staff costs +€14,226
up €14,226 (+31.3%), from €45,464 to €59,690
- Financial charges -€9,660
down €9,660 (-90.1%), from €10,726 to €1,065
- Other operating charges +€1,153
up €1,153 (+33.5%), from €3,438 to €4,591
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 | €47,851 | €57,132 | +€9,281 | +19.4% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €47,801 | €57,082 | +€9,281 | +19.4% |
| Amounts receivable within one year | 40/41 | €42,608 | €41,933 | -€674 | -1.6% |
| Trade receivables | 40 | €36,608 | €41,933 | +€5,326 | +14.5% |
| Other amounts receivable | 41 | €6,000 | €0 | -€6,000 | -100% |
| Cash at bank and in hand | 54/58 | €5,194 | €15,149 | +€9,955 | +192% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €47,851 | €57,132 | +€9,281 | +19.4% |
| Equity | 10/15 | €21,586 | -€1,522 | -€23,108 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,834 | €128,834 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,731 | €9,731 | = | 0.0% |
| Distributable reserves | 133 | €117,203 | €117,203 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,448 | -€136,556 | -€23,108 | -20.4% |
| Amounts payable | 17/49 | €26,265 | €58,654 | +€32,389 | +123% |
| Amounts payable within one year | 42/48 | €26,265 | €58,654 | +€32,389 | +123% |
| Financial debts | 43 | €2,147 | €0 | -€2,147 | -100% |
| Credit institutions | 430/8 | €2,147 | €0 | -€2,147 | -100% |
| Trade debts | 44 | €5,560 | €6,556 | +€996 | +17.9% |
| Suppliers | 440/4 | €5,560 | €6,556 | +€996 | +17.9% |
| Taxes, remuneration and social security | 45 | €15,754 | €44,706 | +€28,952 | +184% |
| Taxes | 450/3 | €6,231 | €11,061 | +€4,830 | +77.5% |
| Remuneration and social security | 454/9 | €9,523 | €33,645 | +€24,122 | +253% |
| Other amounts payable | 47/48 | €2,804 | €7,392 | +€4,588 | +164% |
| Remuneration, social security and pensions | 62 | €45,464 | €59,690 | +€14,226 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €605 | +€495 | +448% |
| Other operating charges | 640/8 | €3,438 | €4,591 | +€1,153 | +33.5% |
| Gross operating margin | 9900 | €77,936 | €42,843 | -€35,093 | -45.0% |
| Operating profit (loss) | 9901 | €28,923 | -€22,043 | -€50,966 | |
| Financial income | 75/76B | €21 | €0 | -€21 | -99.8% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -99.8% |
| Financial charges | 65/66B | €10,726 | €1,065 | -€9,660 | -90.1% |
| Recurring financial charges | 65 | €10,726 | €1,065 | -€9,660 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €18,218 | -€23,108 | -€41,326 | |
| Profit (loss) for the period | 9904 | €18,218 | -€23,108 | -€41,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,218 | -€23,108 | -€41,326 |
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 29 October 2026 via checked.be.