DBDG PROJECT: what changed
Two fiscal 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.
DBDG PROJECT
Largest movements
- Cash +€35,095
up €35,095 (+96.6%), from €36,327 to €71,421
mainly Other debts (+€79,530) and Net result for the year (+€63,464)
- Tangible fixed assets +€9,026
up €9,026 (+94.4%), from €9,559 to €18,586
of which Land and buildings: +€6,392
- Receivables within one year +€8,713
up €8,713 (+309.9%), from €2,812 to €11,524
of which Other amounts receivable: +€7,546
- Deferred charges and accrued income +€5,853
up €5,853 (+4.3%), from €136,584 to €142,437
- Other debts +€79,530
up €79,530 (+165.9%), from €47,945 to €127,475
- Reserves -€24,079
down €24,079 (-18.3%), from €131,732 to €107,653
- Gross operating margin +€18,739
up €18,739 (+27.7%), from €67,764 to €86,503
- Taxes +€2,266
up €2,266 (+17.2%), from €13,188 to €15,454
- Depreciation -€1,048
down €1,048 (-16.8%), from €6,236 to €5,188
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.
Cash bridge derived
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 | €185,282 | €243,969 | +€58,687 | +31.7% |
| Fixed assets | 21/28 | €9,559 | €18,586 | +€9,026 | +94.4% |
| Tangible fixed assets | 22/27 | €9,559 | €18,586 | +€9,026 | +94.4% |
| Land and buildings | 22 | - | €6,392 | +€6,392 | |
| Plant, machinery and equipment | 23 | €4,823 | €7,765 | +€2,942 | +61.0% |
| Furniture and vehicles | 24 | €4,736 | €4,428 | -€308 | -6.5% |
| Current assets | 29/58 | €175,722 | €225,383 | +€49,661 | +28.3% |
| Amounts receivable within one year | 40/41 | €2,812 | €11,524 | +€8,713 | +309.9% |
| Trade receivables | 40 | - | €1,167 | +€1,167 | |
| Other amounts receivable | 41 | €2,812 | €10,358 | +€7,546 | +268.4% |
| Cash at bank and in hand | 54/58 | €36,327 | €71,421 | +€35,095 | +96.6% |
| Deferred charges and accrued income | 490/1 | €136,584 | €142,437 | +€5,853 | +4.3% |
| Total equity and liabilities | 10/49 | €185,282 | €243,969 | +€58,687 | +31.7% |
| Equity | 10/15 | €132,732 | €108,653 | -€24,079 | -18.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €131,732 | €107,653 | -€24,079 | -18.3% |
| Distributable reserves | 133 | €131,732 | €107,653 | -€24,079 | -18.3% |
| Amounts payable | 17/49 | €52,550 | €135,315 | +€82,765 | +157.5% |
| Amounts payable within one year | 42/48 | €52,550 | €135,315 | +€82,765 | +157.5% |
| Trade debts | 44 | €805 | €2,303 | +€1,498 | +186.1% |
| Suppliers | 440/4 | €805 | €2,303 | +€1,498 | +186.1% |
| Taxes, remuneration and social security | 45 | €3,800 | €5,537 | +€1,737 | +45.7% |
| Taxes | 450/3 | - | €5,537 | +€5,537 | |
| Remuneration and social security | 454/9 | €3,800 | - | -€3,800 | |
| Other amounts payable | 47/48 | €47,945 | €127,475 | +€79,530 | +165.9% |
| Non-recurring operating income | 76A | €244 | €8,500 | +€8,256 | +3386.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,236 | €5,188 | -€1,048 | -16.8% |
| Other operating charges | 640/8 | €1,659 | €1,183 | -€476 | -28.7% |
| Non-recurring operating charges | 66A | - | €707 | +€707 | |
| Gross operating margin | 9900 | €67,764 | €86,503 | +€18,739 | +27.7% |
| Operating profit (loss) | 9901 | €59,868 | €79,425 | +€19,556 | +32.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €138 | €507 | +€368 | +266.4% |
| Recurring financial charges | 65 | €138 | €507 | +€368 | +266.4% |
| Profit (loss) for the period before taxes | 9903 | €59,730 | €78,918 | +€19,188 | +32.1% |
| Income taxes | 67/77 | €13,188 | €15,454 | +€2,266 | +17.2% |
| Profit (loss) for the period | 9904 | €46,542 | €63,464 | +€16,923 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,542 | €63,464 | +€16,923 | +36.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.