D.P.G.C.: 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.P.G.C.
Largest movements
- Cash +€37,372
up €37,372 (+1,865%), from €2,004 to €39,376
mainly Net result for the year (+€24,310) and Receivables within one year (+€10,451)
- Receivables within one year -€10,451
down €10,451 (-13.0%), from €80,205 to €69,753
of which Trade receivables: -€10,451
- Tangible fixed assets -€4,988
down €4,988 (-26.0%), from €19,205 to €14,217
of which Furniture and vehicles: -€2,817
- Profit (loss) carried forward +€24,310
up €24,310 (+17.4%), from -€139,422 to -€115,112
- Accrued charges and deferred income -€4,500
down €4,500 (-69.2%), from €6,500 to €2,000
- Other debts -€2,296
down €2,296 (-11.1%), from €20,590 to €18,294
- Trade debts +€2,281
up €2,281 (+424%), from €537 to €2,818
- Tax, wage and social debts +€2,150
up €2,150 (+87.2%), from €2,467 to €4,617
- Gross operating margin +€33,555
up €33,555, from -€3,039 to €30,516
- Depreciation -€2,292
down €2,292 (-31.5%), from €7,280 to €4,988
- Financial charges +€546
up €546 (+200%), from €273 to €819
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 | €101,872 | €123,817 | +€21,945 | +21.5% |
| Fixed assets | 21/28 | €19,205 | €14,217 | -€4,988 | -26.0% |
| Tangible fixed assets | 22/27 | €19,205 | €14,217 | -€4,988 | -26.0% |
| Plant, machinery and equipment | 23 | €1,429 | €540 | -€889 | -62.2% |
| Furniture and vehicles | 24 | €10,571 | €7,754 | -€2,817 | -26.6% |
| Other tangible fixed assets | 26 | €7,206 | €5,923 | -€1,283 | -17.8% |
| Current assets | 29/58 | €82,667 | €109,600 | +€26,933 | +32.6% |
| Amounts receivable within one year | 40/41 | €80,205 | €69,753 | -€10,451 | -13.0% |
| Trade receivables | 40 | €15,405 | €4,953 | -€10,451 | -67.8% |
| Other amounts receivable | 41 | €64,800 | €64,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,004 | €39,376 | +€37,372 | +1,865% |
| Deferred charges and accrued income | 490/1 | €459 | €471 | +€12 | +2.6% |
| Total equity and liabilities | 10/49 | €101,872 | €123,817 | +€21,945 | +21.5% |
| Equity | 10/15 | €71,778 | €96,088 | +€24,310 | +33.9% |
| Contributions | 10/11 | €192,000 | €192,000 | = | 0.0% |
| Capital | 10 | €192,000 | €192,000 | = | 0.0% |
| Issued capital | 100 | €192,000 | €192,000 | = | 0.0% |
| Reserves | 13 | €19,200 | €19,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,200 | €19,200 | = | 0.0% |
| Legal reserve | 130 | €19,200 | €19,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,422 | -€115,112 | +€24,310 | +17.4% |
| Amounts payable | 17/49 | €30,094 | €27,729 | -€2,365 | -7.9% |
| Amounts payable within one year | 42/48 | €23,594 | €25,729 | +€2,135 | +9.0% |
| Trade debts | 44 | €537 | €2,818 | +€2,281 | +424% |
| Suppliers | 440/4 | €537 | €2,818 | +€2,281 | +424% |
| Taxes, remuneration and social security | 45 | €2,467 | €4,617 | +€2,150 | +87.2% |
| Taxes | 450/3 | €2,467 | €4,617 | +€2,150 | +87.2% |
| Other amounts payable | 47/48 | €20,590 | €18,294 | -€2,296 | -11.1% |
| Accrued charges and deferred income | 492/3 | €6,500 | €2,000 | -€4,500 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,280 | €4,988 | -€2,292 | -31.5% |
| Other operating charges | 640/8 | €449 | €400 | -€49 | -10.9% |
| Gross operating margin | 9900 | -€3,039 | €30,516 | +€33,555 | |
| Operating profit (loss) | 9901 | -€10,768 | €25,129 | +€35,897 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €273 | €819 | +€546 | +200% |
| Recurring financial charges | 65 | €273 | €819 | +€546 | +200% |
| Profit (loss) for the period before taxes | 9903 | -€11,041 | €24,310 | +€35,350 | |
| Income taxes | 67/77 | €35 | €0 | -€35 | -100% |
| Profit (loss) for the period | 9904 | -€11,075 | €24,310 | +€35,385 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,075 | €24,310 | +€35,385 |
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 19 October 2026 via checked.be.