DCGM: 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.
DCGM
Largest movements
- Cash +€9,965
up €9,965 (+58.9%), from €16,912 to €26,877
mainly Receivables within one year (+€6,190) and Net result for the year (+€5,092)
- Receivables within one year -€6,190
down €6,190 (-93.2%), from €6,640 to €450
of which Trade receivables: -€5,878
- Tangible fixed assets +€2,246
up €2,246 (+822.4%), from €273 to €2,519
- Deferred charges and accrued income +€1,751
up €1,751 (+149.1%), from €1,174 to €2,925
- Reserves +€5,092
up €5,092 (+308.6%), from €1,650 to €6,743
- Trade debts +€1,514
up €1,514 (+355.8%), from €425 to €1,940
- Tax, wage and social debts +€1,429
up €1,429 (+163.5%), from €874 to €2,303
- Gross operating margin +€4,910
up €4,910 (+105.7%), from €4,644 to €9,554
- Taxes +€1,429
up €1,429 (+163.5%), from €874 to €2,303
- Financial charges -€110
down €110 (-10.2%), from €1,075 to €965
- Other operating charges +€102
up €102 (+12.6%), from €810 to €913
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 | €24,999 | €32,771 | +€7,772 | +31.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €273 | €2,519 | +€2,246 | +822.4% |
| Tangible fixed assets | 22/27 | €273 | €2,519 | +€2,246 | +822.4% |
| Furniture and vehicles | 24 | €273 | €2,519 | +€2,246 | +822.4% |
| Current assets | 29/58 | €24,726 | €30,252 | +€5,526 | +22.3% |
| Amounts receivable within one year | 40/41 | €6,640 | €450 | -€6,190 | -93.2% |
| Trade receivables | 40 | €5,878 | - | -€5,878 | |
| Other amounts receivable | 41 | €762 | €450 | -€312 | -41.0% |
| Cash at bank and in hand | 54/58 | €16,912 | €26,877 | +€9,965 | +58.9% |
| Deferred charges and accrued income | 490/1 | €1,174 | €2,925 | +€1,751 | +149.1% |
| Total equity and liabilities | 10/49 | €24,999 | €32,771 | +€7,772 | +31.1% |
| Equity | 10/15 | €21,642 | €26,735 | +€5,092 | +23.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,650 | €6,743 | +€5,092 | +308.6% |
| Distributable reserves | 133 | €1,650 | €6,743 | +€5,092 | +308.6% |
| Profit (loss) carried forward | 14 | €992 | €992 | = | 0.0% |
| Amounts payable | 17/49 | €3,357 | €6,036 | +€2,679 | +79.8% |
| Amounts payable within one year | 42/48 | €3,357 | €6,036 | +€2,679 | +79.8% |
| Trade debts | 44 | €425 | €1,940 | +€1,514 | +355.8% |
| Suppliers | 440/4 | €425 | €1,940 | +€1,514 | +355.8% |
| Taxes, remuneration and social security | 45 | €874 | €2,303 | +€1,429 | +163.5% |
| Taxes | 450/3 | €874 | €2,303 | +€1,429 | +163.5% |
| Other amounts payable | 47/48 | €2,057 | €1,794 | -€264 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235 | €281 | +€46 | +19.6% |
| Other operating charges | 640/8 | €810 | €913 | +€102 | +12.6% |
| Gross operating margin | 9900 | €4,644 | €9,554 | +€4,910 | +105.7% |
| Operating profit (loss) | 9901 | €3,599 | €8,361 | +€4,762 | +132.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,075 | €965 | -€110 | -10.2% |
| Recurring financial charges | 65 | €1,075 | €965 | -€110 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €2,524 | €7,396 | +€4,872 | +193.0% |
| Income taxes | 67/77 | €874 | €2,303 | +€1,429 | +163.5% |
| Profit (loss) for the period | 9904 | €1,650 | €5,092 | +€3,442 | +208.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,650 | €5,092 | +€3,442 | +208.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.