DG Cornerstone: 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 Cornerstone
Largest movements
- Cash -€2,985
down €2,985 (-73.6%), from €4,057 to €1,073
mainly Receivables within one year (-€2,923) and Deferred charges and accrued income (-€2,124)
- Receivables within one year +€2,923
up €2,923 (+141%), from €2,077 to €5,000
of which Trade receivables: +€2,727
- Deferred charges and accrued income +€2,124
new in 2025: €2,124
- Reserves +€1,406
new in 2025: €1,406
- Trade debts +€955
up €955 (+142%), from €674 to €1,630
- Tax, wage and social debts -€363
down €363 (-38.8%), from €936 to €572
- Other debts +€183
up €183 (+15.7%), from €1,168 to €1,351
- Accrued charges and deferred income -€119
down €119 (-12.2%), from €976 to €857
- Gross operating margin -€2,160
down €2,160 (-47.8%), from €4,517 to €2,357
- Taxes -€408
down €408 (-41.0%), from €996 to €588
- Other operating charges -€225
down €225 (-42.1%), from €535 to €309
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.
Derived cash bridge
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 | €6,134 | €8,196 | +€2,062 | +33.6% |
| Current assets | 29/58 | €6,134 | €8,196 | +€2,062 | +33.6% |
| Amounts receivable within one year | 40/41 | €2,077 | €5,000 | +€2,923 | +141% |
| Trade receivables | 40 | €1,254 | €3,981 | +€2,727 | +217% |
| Other amounts receivable | 41 | €823 | €1,019 | +€196 | +23.8% |
| Cash at bank and in hand | 54/58 | €4,057 | €1,073 | -€2,985 | -73.6% |
| Deferred charges and accrued income | 490/1 | - | €2,124 | +€2,124 | |
| Total equity and liabilities | 10/49 | €6,134 | €8,196 | +€2,062 | +33.6% |
| Equity | 10/15 | €2,381 | €3,787 | +€1,406 | +59.1% |
| Reserves | 13 | - | €1,406 | +€1,406 | |
| Distributable reserves | 133 | - | €1,406 | +€1,406 | |
| Profit (loss) carried forward | 14 | €2,381 | €2,381 | = | 0.0% |
| Amounts payable | 17/49 | €3,753 | €4,409 | +€656 | +17.5% |
| Amounts payable within one year | 42/48 | €2,778 | €3,553 | +€775 | +27.9% |
| Trade debts | 44 | €674 | €1,630 | +€955 | +142% |
| Suppliers | 440/4 | €674 | €1,630 | +€955 | +142% |
| Taxes, remuneration and social security | 45 | €936 | €572 | -€363 | -38.8% |
| Taxes | 450/3 | €936 | €572 | -€363 | -38.8% |
| Other amounts payable | 47/48 | €1,168 | €1,351 | +€183 | +15.7% |
| Accrued charges and deferred income | 492/3 | €976 | €857 | -€119 | -12.2% |
| Other operating charges | 640/8 | €535 | €309 | -€225 | -42.1% |
| Gross operating margin | 9900 | €4,517 | €2,357 | -€2,160 | -47.8% |
| Operating profit (loss) | 9901 | €3,982 | €2,048 | -€1,935 | -48.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €52 | €54 | +€2 | +3.6% |
| Recurring financial charges | 65 | €52 | €54 | +€2 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €3,930 | €1,994 | -€1,937 | -49.3% |
| Income taxes | 67/77 | €996 | €588 | -€408 | -41.0% |
| Profit (loss) for the period | 9904 | €2,934 | €1,406 | -€1,528 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,934 | €1,406 | -€1,528 | -52.1% |
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 23 October 2026 via checked.be.