DG CONCEPT: 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 CONCEPT
Largest movements
- Stocks and contracts -€15,570
down €15,570 (-19.7%), from €79,217 to €63,648
- Receivables within one year +€13,914
up €13,914 (+87.8%), from €15,843 to €29,757
of which Trade receivables: +€29,740
- Cash -€1,834
down €1,834 (-82.8%), from €2,215 to €381
- Debts within one year -€7,501
down €7,501 (-9.3%), from €80,290 to €72,789
- Equity +€4,089
up €4,089 (+23.7%), from €17,225 to €21,314
of which Contributions: +€18,600
- Gross operating margin +€10,716
up €10,716 (+170%), from €6,317 to €17,033
- Financial charges +€9,322
new in 2023: €9,322
of which Non-recurring financial charges: +€9,288
- Taxes +€1,978
new in 2023: €1,978
From the 2020 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,516 | €94,103 | -€3,412 | -3.5% |
| Fixed assets | 21/28 | €240 | €318 | +€78 | +32.5% |
| Financial fixed assets | 28 | €240 | €318 | +€78 | +32.5% |
| Current assets | 29/58 | €97,276 | €93,785 | -€3,490 | -3.6% |
| Stocks and contracts in progress | 3 | €79,217 | €63,648 | -€15,570 | -19.7% |
| Stocks | 30/36 | - | €63,648 | +€63,648 | |
| Amounts receivable within one year | 40/41 | €15,843 | €29,757 | +€13,914 | +87.8% |
| Trade receivables | 40 | - | €29,740 | +€29,740 | |
| Other amounts receivable | 41 | - | €17 | +€17 | |
| Cash at bank and in hand | 54/58 | €2,215 | €381 | -€1,834 | -82.8% |
| Total equity and liabilities | 10/49 | €97,516 | €94,103 | -€3,412 | -3.5% |
| Equity | 10/15 | €17,225 | €21,314 | +€4,089 | +23.7% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€1,375 | €2,714 | +€4,089 | |
| Amounts payable | 17/49 | €80,290 | €72,789 | -€7,501 | -9.3% |
| Amounts payable within one year | 42/48 | €80,290 | €72,789 | -€7,501 | -9.3% |
| Trade debts | 44 | €39,784 | €45,031 | +€5,247 | +13.2% |
| Suppliers | 440/4 | - | €45,031 | +€45,031 | |
| Taxes, remuneration and social security | 45 | - | €6,654 | +€6,654 | |
| Taxes | 450/3 | - | €6,654 | +€6,654 | |
| Other amounts payable | 47/48 | - | €21,104 | +€21,104 | |
| Gross operating margin | 9900 | €6,317 | €17,033 | +€10,716 | +170% |
| Operating profit (loss) | 9901 | €6,317 | €17,033 | +€10,716 | +170% |
| Financial charges | 65/66B | - | €9,322 | +€9,322 | |
| Recurring financial charges | 65 | - | €34 | +€34 | |
| Non-recurring financial charges | 66B | - | €9,288 | +€9,288 | |
| Profit (loss) for the period before taxes | 9903 | €6,317 | €7,711 | +€1,394 | +22.1% |
| Income taxes | 67/77 | - | €1,978 | +€1,978 | |
| Profit (loss) for the period | 9904 | €6,317 | €5,733 | -€584 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,317 | €5,733 | -€584 | -9.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.