DG Audit: 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.
DG Audit
Largest movements
- Cash +€92,451
new in 2025: €92,451
mainly Net result for the year (+€59,356) and Current investments (+€44,278)
- Current investments -€44,278
down €44,278 (-76.9%), from €57,584 to €13,306
- Receivables within one year +€11,359
new in 2025: €11,359
- Profit (loss) carried forward +€59,356
up €59,356 (+118.4%), from €50,151 to €109,507
- Gross operating margin +€13,096
up €13,096 (+21.5%), from €60,927 to €74,023
- Taxes +€2,026
up €2,026 (+16.1%), from €12,601 to €14,627
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 | €57,584 | €117,116 | +€59,532 | +103.4% |
| Current assets | 29/58 | €57,584 | €117,116 | +€59,532 | +103.4% |
| Amounts receivable within one year | 40/41 | - | €11,359 | +€11,359 | |
| Trade receivables | 40 | - | €11,359 | +€11,359 | |
| Current investments | 50/53 | €57,584 | €13,306 | -€44,278 | -76.9% |
| Cash at bank and in hand | 54/58 | - | €92,451 | +€92,451 | |
| Total equity and liabilities | 10/49 | €57,584 | €117,116 | +€59,532 | +103.4% |
| Equity | 10/15 | €51,151 | €110,507 | +€59,356 | +116.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,151 | €109,507 | +€59,356 | +118.4% |
| Amounts payable | 17/49 | €6,433 | €6,609 | +€176 | +2.7% |
| Amounts payable within one year | 42/48 | €6,433 | €6,609 | +€176 | +2.7% |
| Trade debts | 44 | €259 | €1,403 | +€1,144 | +441.7% |
| Suppliers | 440/4 | €259 | €1,403 | +€1,144 | +441.7% |
| Taxes, remuneration and social security | 45 | €6,174 | €5,048 | -€1,126 | -18.2% |
| Taxes | 450/3 | €6,174 | €5,048 | -€1,126 | -18.2% |
| Other amounts payable | 47/48 | - | €158 | +€158 | |
| Gross operating margin | 9900 | €60,927 | €74,023 | +€13,096 | +21.5% |
| Operating profit (loss) | 9901 | €60,927 | €74,023 | +€13,096 | +21.5% |
| Financial charges | 65/66B | €54 | €40 | -€14 | -25.9% |
| Recurring financial charges | 65 | €54 | €40 | -€14 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €60,873 | €73,983 | +€13,110 | +21.5% |
| Income taxes | 67/77 | €12,601 | €14,627 | +€2,026 | +16.1% |
| Profit (loss) for the period | 9904 | €48,272 | €59,356 | +€11,084 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,272 | €59,356 | +€11,084 | +23.0% |
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 10 October 2026 via checked.be.