DG Comptabilité: 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.
DG Comptabilité
Largest movements
- Receivables within one year +€63,162
up €63,162 (+616.3%), from €10,249 to €73,411
of which Other amounts receivable: +€71,112
- Cash +€15,928
up €15,928 (+563.5%), from €2,827 to €18,755
mainly Net result for the year (+€92,100) and Other debts (+€14,648)
- Tangible fixed assets +€7,685
up €7,685 (+1322.6%), from €581 to €8,266
of which Furniture and vehicles: +€7,970
- Financial fixed assets -€2,999
down €2,999 (-11.1%), from €26,999 to €24,000
- Profit (loss) carried forward +€82,100
up €82,100 (+426.0%), from €19,272 to €101,372
- Tax, wage and social debts -€15,215
down €15,215 (-86.8%), from €17,520 to €2,305
of which Remuneration and social security: -€10,868
- Other debts +€14,648
new in 2025: €14,648
- Financial income +€74,981
up €74,981 (+144918.7%), from €52 to €75,033
of which Non-recurring financial income: +€48,000
- Gross operating margin -€5,227
down €5,227 (-15.9%), from €32,771 to €27,545
- Staff costs -€3,555
no longer reported in 2025 (was €3,555)
- Write-downs +€2,017
new in 2025: €2,017
- Depreciation -€1,424
down €1,424 (-52.3%), from €2,724 to €1,300
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 | €43,756 | €126,997 | +€83,242 | +190.2% |
| Fixed assets | 21/28 | €29,129 | €33,272 | +€4,143 | +14.2% |
| Intangible fixed assets | 21 | €1,549 | €1,006 | -€543 | -35.0% |
| Tangible fixed assets | 22/27 | €581 | €8,266 | +€7,685 | +1322.6% |
| Furniture and vehicles | 24 | - | €7,970 | +€7,970 | |
| Other tangible fixed assets | 26 | €581 | €296 | -€285 | -49.1% |
| Financial fixed assets | 28 | €26,999 | €24,000 | -€2,999 | -11.1% |
| Current assets | 29/58 | €14,627 | €93,725 | +€79,098 | +540.8% |
| Amounts receivable within one year | 40/41 | €10,249 | €73,411 | +€63,162 | +616.3% |
| Trade receivables | 40 | €9,150 | €1,201 | -€7,950 | -86.9% |
| Other amounts receivable | 41 | €1,099 | €72,210 | +€71,112 | +6472.5% |
| Cash at bank and in hand | 54/58 | €2,827 | €18,755 | +€15,928 | +563.5% |
| Deferred charges and accrued income | 490/1 | €1,551 | €1,560 | +€8 | +0.5% |
| Total equity and liabilities | 10/49 | €43,756 | €126,997 | +€83,242 | +190.2% |
| Equity | 10/15 | €22,272 | €104,372 | +€82,100 | +368.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,272 | €101,372 | +€82,100 | +426.0% |
| Amounts payable | 17/49 | €21,484 | €22,626 | +€1,142 | +5.3% |
| Amounts payable within one year | 42/48 | €20,717 | €22,626 | +€1,908 | +9.2% |
| Financial debts | 43 | €2,105 | €3,369 | +€1,264 | +60.0% |
| Credit institutions | 430/8 | €2,105 | €3,369 | +€1,264 | +60.0% |
| Trade debts | 44 | €1,093 | €2,305 | +€1,212 | +110.9% |
| Suppliers | 440/4 | €1,093 | €2,305 | +€1,212 | +110.9% |
| Taxes, remuneration and social security | 45 | €17,520 | €2,305 | -€15,215 | -86.8% |
| Taxes | 450/3 | €6,652 | €2,305 | -€4,347 | -65.3% |
| Remuneration and social security | 454/9 | €10,868 | - | -€10,868 | |
| Other amounts payable | 47/48 | - | €14,648 | +€14,648 | |
| Accrued charges and deferred income | 492/3 | €767 | - | -€767 | |
| Remuneration, social security and pensions | 62 | €3,555 | - | -€3,555 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,724 | €1,300 | -€1,424 | -52.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,017 | +€2,017 | |
| Other operating charges | 640/8 | €1,155 | €477 | -€678 | -58.7% |
| Gross operating margin | 9900 | €32,771 | €27,545 | -€5,227 | -15.9% |
| Operating profit (loss) | 9901 | €25,338 | €23,751 | -€1,587 | -6.3% |
| Financial income | 75/76B | €52 | €75,033 | +€74,981 | +144918.7% |
| Recurring financial income | 75 | €52 | €27,033 | +€26,981 | +52147.1% |
| Non-recurring financial income | 76B | - | €48,000 | +€48,000 | |
| Financial charges | 65/66B | €676 | €699 | +€23 | +3.4% |
| Recurring financial charges | 65 | €676 | €699 | +€23 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €24,714 | €98,085 | +€73,371 | +296.9% |
| Income taxes | 67/77 | €6,472 | €5,984 | -€488 | -7.5% |
| Profit (loss) for the period | 9904 | €18,241 | €92,100 | +€73,859 | +404.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,241 | €92,100 | +€73,859 | +404.9% |
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 5 October 2026 via checked.be.