D.M.G Concept: 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.M.G Concept
Largest movements
- Tangible fixed assets -€25,182
down €25,182 (-100%), from €25,182 to €0
of which Furniture and vehicles: -€19,424
- Cash +€9,100
up €9,100 (+324%), from €2,808 to €11,908
mainly Investment in fixed assets (net) (+€25,207) and Receivables within one year (+€7,853)
- Receivables within one year -€7,853
down €7,853 (-30.0%), from €26,139 to €18,286
of which Trade receivables: -€6,428
- Debts after one year -€15,504
down €15,504 (-100%), from €15,504 to €0
- Trade debts -€11,437
down €11,437 (-97.4%), from €11,738 to €301
- Profit (loss) carried forward +€5,856
up €5,856 (+76.9%), from -€7,611 to -€1,755
- Tax, wage and social debts -€2,766
down €2,766 (-99.2%), from €2,789 to €23
of which Remuneration and social security: -€2,512
- Purchases and services -€132,551
down €132,551 (-55.9%), from €237,283 to €104,732
- Turnover -€130,231
down €130,231 (-52.8%), from €246,561 to €116,331
- Depreciation -€13,901
down €13,901 (-100%), from €13,901 to €0
- Financial charges +€4,903
up €4,903 (+789%), from €622 to €5,525
of which Non-recurring financial charges: +€4,937
- Other operating charges -€3,488
down €3,488 (-95.0%), from €3,672 to €185
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,480 | €30,569 | -€23,911 | -43.9% |
| Fixed assets | 21/28 | €25,207 | €0 | -€25,207 | -100% |
| Tangible fixed assets | 22/27 | €25,182 | €0 | -€25,182 | -100% |
| Land and buildings | 22 | €896 | €0 | -€896 | -100% |
| Plant, machinery and equipment | 23 | €4,863 | €0 | -€4,863 | -100% |
| Furniture and vehicles | 24 | €19,424 | €0 | -€19,424 | -100% |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €29,273 | €30,569 | +€1,297 | +4.4% |
| Stocks and contracts in progress | 3 | €325 | €375 | +€50 | +15.4% |
| Stocks | 30/36 | €325 | €375 | +€50 | +15.4% |
| Amounts receivable within one year | 40/41 | €26,139 | €18,286 | -€7,853 | -30.0% |
| Trade receivables | 40 | €6,428 | €0 | -€6,428 | -100% |
| Other amounts receivable | 41 | €19,711 | €18,286 | -€1,425 | -7.2% |
| Cash at bank and in hand | 54/58 | €2,808 | €11,908 | +€9,100 | +324% |
| Total equity and liabilities | 10/49 | €54,480 | €30,569 | -€23,911 | -43.9% |
| Equity | 10/15 | €24,389 | €30,245 | +€5,856 | +24.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,611 | -€1,755 | +€5,856 | +76.9% |
| Amounts payable | 17/49 | €30,091 | €324 | -€29,766 | -98.9% |
| Amounts payable after more than one year | 17 | €15,504 | €0 | -€15,504 | -100% |
| Financial debts | 170/4 | €15,504 | €0 | -€15,504 | -100% |
| Amounts payable within one year | 42/48 | €14,527 | €324 | -€14,203 | -97.8% |
| Trade debts | 44 | €11,738 | €301 | -€11,437 | -97.4% |
| Suppliers | 440/4 | €11,738 | €301 | -€11,437 | -97.4% |
| Taxes, remuneration and social security | 45 | €2,789 | €23 | -€2,766 | -99.2% |
| Taxes | 450/3 | €277 | €23 | -€253 | -91.5% |
| Remuneration and social security | 454/9 | €2,512 | €0 | -€2,512 | -100% |
| Accrued charges and deferred income | 492/3 | €60 | €0 | -€60 | -100% |
| Turnover | 70 | €246,561 | €116,331 | -€130,231 | -52.8% |
| Non-recurring operating income | 76A | €39 | €10 | -€29 | -74.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €237,283 | €104,732 | -€132,551 | -55.9% |
| Remuneration, social security and pensions | 62 | €52 | €0 | -€52 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,901 | €0 | -€13,901 | -100% |
| Other operating charges | 640/8 | €3,672 | €185 | -€3,488 | -95.0% |
| Non-recurring operating charges | 66A | €11 | €68 | +€57 | +516% |
| Gross operating margin | 9900 | €9,317 | €11,609 | +€2,291 | +24.6% |
| Operating profit (loss) | 9901 | -€8,319 | €11,356 | +€19,675 | |
| Financial income | 75/76B | €2 | €25 | +€23 | +1,232% |
| Recurring financial income | 75 | €2 | €25 | +€23 | +1,232% |
| Financial charges | 65/66B | €622 | €5,525 | +€4,903 | +789% |
| Recurring financial charges | 65 | €622 | €588 | -€34 | -5.4% |
| Non-recurring financial charges | 66B | - | €4,937 | +€4,937 | |
| Profit (loss) for the period before taxes | 9903 | -€8,939 | €5,856 | +€14,795 | |
| Profit (loss) for the period | 9904 | -€8,939 | €5,856 | +€14,795 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,939 | €5,856 | +€14,795 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.