D & G TRANS: 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 TRANS
Largest movements
- Cash +€48,133
up €48,133 (+41.0%), from €117,405 to €165,539
mainly Depreciation (+€42,202) and Net result for the year (+€34,051)
- Tangible fixed assets -€43,339
down €43,339 (-29.8%), from €145,336 to €101,997
of which Leasing and similar rights: -€22,700
- Receivables within one year +€5,452
up €5,452 (+9.2%), from €59,508 to €64,961
of which Trade receivables: +€12,316
- Reserves +€33,192
up €33,192 (+29.8%), from €111,334 to €144,527
of which Distributable reserves: +€33,192
- Debts after one year -€32,420
down €32,420 (-33.8%), from €95,827 to €63,408
- Tax, wage and social debts +€9,610
up €9,610 (+208%), from €4,623 to €14,232
- Current portion of long-term debt -€4,323
down €4,323 (-11.8%), from €36,743 to €32,420
- Gross operating margin +€52,891
up €52,891 (+80.0%), from €66,076 to €118,967
- Taxes +€16,489
up €16,489 (+954%), from €1,729 to €18,218
- Other operating charges +€3,584
up €3,584 (+24.9%), from €14,391 to €17,975
- Depreciation -€2,576
down €2,576 (-5.8%), from €44,778 to €42,202
- Financial charges +€1,778
up €1,778 (+29.5%), from €6,019 to €7,797
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 | €322,429 | €332,785 | +€10,356 | +3.2% |
| Fixed assets | 21/28 | €145,336 | €101,997 | -€43,339 | -29.8% |
| Tangible fixed assets | 22/27 | €145,336 | €101,997 | -€43,339 | -29.8% |
| Land and buildings | 22 | €89,081 | €87,704 | -€1,377 | -1.5% |
| Plant, machinery and equipment | 23 | €16,122 | €3,209 | -€12,913 | -80.1% |
| Furniture and vehicles | 24 | €7,974 | €1,624 | -€6,350 | -79.6% |
| Leasing and similar rights | 25 | €32,158 | €9,458 | -€22,700 | -70.6% |
| Current assets | 29/58 | €177,093 | €230,789 | +€53,696 | +30.3% |
| Amounts receivable within one year | 40/41 | €59,508 | €64,961 | +€5,452 | +9.2% |
| Trade receivables | 40 | €52,333 | €64,649 | +€12,316 | +23.5% |
| Other amounts receivable | 41 | €7,175 | €311 | -€6,864 | -95.7% |
| Cash at bank and in hand | 54/58 | €117,405 | €165,539 | +€48,133 | +41.0% |
| Deferred charges and accrued income | 490/1 | €179 | €289 | +€110 | +61.7% |
| Total equity and liabilities | 10/49 | €322,429 | €332,785 | +€10,356 | +3.2% |
| Equity | 10/15 | €165,534 | €198,727 | +€33,192 | +20.1% |
| Contributions | 10/11 | €54,200 | €54,200 | = | 0.0% |
| Reserves | 13 | €111,334 | €144,527 | +€33,192 | +29.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €109,474 | €142,667 | +€33,192 | +30.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €156,894 | €134,058 | -€22,836 | -14.6% |
| Amounts payable after more than one year | 17 | €95,827 | €63,408 | -€32,420 | -33.8% |
| Financial debts | 170/4 | €95,827 | €63,408 | -€32,420 | -33.8% |
| Amounts payable within one year | 42/48 | €61,067 | €67,665 | +€6,598 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €36,743 | €32,420 | -€4,323 | -11.8% |
| Trade debts | 44 | €3,423 | €5,620 | +€2,197 | +64.2% |
| Suppliers | 440/4 | €3,423 | €5,620 | +€2,197 | +64.2% |
| Taxes, remuneration and social security | 45 | €4,623 | €14,232 | +€9,610 | +208% |
| Taxes | 450/3 | €4,623 | €14,232 | +€9,610 | +208% |
| Other amounts payable | 47/48 | €16,279 | €15,394 | -€885 | -5.4% |
| Accrued charges and deferred income | 492/3 | - | €2,985 | +€2,985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,778 | €42,202 | -€2,576 | -5.8% |
| Other operating charges | 640/8 | €14,391 | €17,975 | +€3,584 | +24.9% |
| Non-recurring operating charges | 66A | - | €138 | +€138 | |
| Gross operating margin | 9900 | €66,076 | €118,967 | +€52,891 | +80.0% |
| Operating profit (loss) | 9901 | €6,908 | €58,653 | +€51,745 | +749% |
| Financial income | 75/76B | €1,517 | €1,415 | -€102 | -6.8% |
| Recurring financial income | 75 | €1,517 | €1,415 | -€102 | -6.8% |
| Financial charges | 65/66B | €6,019 | €7,797 | +€1,778 | +29.5% |
| Recurring financial charges | 65 | €6,019 | €7,797 | +€1,778 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €2,406 | €52,270 | +€49,864 | +2,073% |
| Income taxes | 67/77 | €1,729 | €18,218 | +€16,489 | +954% |
| Profit (loss) for the period | 9904 | €676 | €34,051 | +€33,375 | +4,936% |
| Profit (loss) for the period to be appropriated | 9905 | €676 | €34,051 | +€33,375 | +4,936% |
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 14 October 2026 via checked.be.