DG Development: 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 Development
Largest movements
- Tangible fixed assets -€4,653
down €4,653 (-39.1%), from €11,900 to €7,248
- Profit (loss) carried forward -€31,640
down €31,640 (-100.0%), from €31,640 to €0
- Other debts +€21,686
up €21,686 (+42.0%), from €51,675 to €73,361
- Tax, wage and social debts +€5,768
up €5,768 (+26.0%), from €22,224 to €27,992
of which Taxes: +€5,768
- Gross operating margin -€9,208
down €9,208 (-14.2%), from €64,970 to €55,762
- Taxes -€2,063
down €2,063 (-14.4%), from €14,372 to €12,310
- Staff costs -€1,756
down €1,756 (-100.0%), from €1,756 to €0
- Depreciation +€702
up €702 (+17.8%), from €3,951 to €4,653
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 | €112,673 | €108,340 | -€4,332 | -3.8% |
| Fixed assets | 21/28 | €11,900 | €7,248 | -€4,653 | -39.1% |
| Tangible fixed assets | 22/27 | €11,900 | €7,248 | -€4,653 | -39.1% |
| Furniture and vehicles | 24 | €11,900 | €7,248 | -€4,653 | -39.1% |
| Current assets | 29/58 | €100,772 | €101,093 | +€320 | +0.3% |
| Amounts receivable within one year | 40/41 | €18,344 | €18,584 | +€240 | +1.3% |
| Trade receivables | 40 | €18,168 | €18,307 | +€139 | +0.8% |
| Other amounts receivable | 41 | €176 | €277 | +€101 | +57.3% |
| Cash at bank and in hand | 54/58 | €79,673 | €80,497 | +€824 | +1.0% |
| Deferred charges and accrued income | 490/1 | €2,755 | €2,011 | -€744 | -27.0% |
| Total equity and liabilities | 10/49 | €112,673 | €108,340 | -€4,332 | -3.8% |
| Equity | 10/15 | €36,640 | €5,000 | -€31,640 | -86.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,640 | €0 | -€31,640 | -100.0% |
| Amounts payable | 17/49 | €76,033 | €103,340 | +€27,307 | +35.9% |
| Amounts payable within one year | 42/48 | €76,033 | €103,311 | +€27,278 | +35.9% |
| Trade debts | 44 | €2,134 | €1,958 | -€176 | -8.3% |
| Suppliers | 440/4 | €2,134 | €1,958 | -€176 | -8.3% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €22,224 | €27,992 | +€5,768 | +26.0% |
| Taxes | 450/3 | €22,224 | €27,992 | +€5,768 | +26.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €51,675 | €73,361 | +€21,686 | +42.0% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Remuneration, social security and pensions | 62 | €1,756 | €0 | -€1,756 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,951 | €4,653 | +€702 | +17.8% |
| Other operating charges | 640/8 | €220 | €220 | = | 0.0% |
| Gross operating margin | 9900 | €64,970 | €55,762 | -€9,208 | -14.2% |
| Operating profit (loss) | 9901 | €59,043 | €50,890 | -€8,153 | -13.8% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €114 | €114 | +€0 | 0.0% |
| Recurring financial charges | 65 | €114 | €114 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €58,929 | €50,776 | -€8,153 | -13.8% |
| Income taxes | 67/77 | €14,372 | €12,310 | -€2,063 | -14.4% |
| Profit (loss) for the period | 9904 | €44,557 | €38,466 | -€6,090 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,557 | €38,466 | -€6,090 | -13.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.