DG & DM SERVICES: 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 & DM SERVICES
Largest movements
- Current investments +€1.7m
up €1.7m (+68.9%), from €2.5m to €4.3m
- Cash +€1.6m
up €1.6m (+150%), from €1.1m to €2.7m
mainly Net result for the year (+€2.9m) and Receivables within one year (+€898,233)
- Receivables within one year -€898,233
down €898,233 (-89.3%), from €1.0m to €107,121
- Reserves +€2.4m
up €2.4m (+39.5%), from €6.2m to €8.6m
of which Distributable reserves: +€2.4m
- Financial income +€1.8m
up €1.8m (+174%), from €1.1m to €2.9m
- Taxes -€18,508
no longer reported in 2025 (was €18,508)
- Gross operating margin -€1,123
down €1,123 (-39.1%), from -€2,874 to -€3,997
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 | €6,749,780 | €9,199,908 | +€2.5m | +36.3% |
| Fixed assets | 21/28 | €2,141,468 | €2,141,468 | = | 0.0% |
| Financial fixed assets | 28 | €2,141,468 | €2,141,468 | = | 0.0% |
| Current assets | 29/58 | €4,608,312 | €7,058,440 | +€2.5m | +53.2% |
| Amounts receivable within one year | 40/41 | €1,005,354 | €107,121 | -€898,233 | -89.3% |
| Other amounts receivable | 41 | €1,005,354 | €107,121 | -€898,233 | -89.3% |
| Current investments | 50/53 | €2,531,482 | €4,276,780 | +€1.7m | +68.9% |
| Cash at bank and in hand | 54/58 | €1,071,477 | €2,674,539 | +€1.6m | +150% |
| Total equity and liabilities | 10/49 | €6,749,780 | €9,199,908 | +€2.5m | +36.3% |
| Equity | 10/15 | €6,229,141 | €8,667,771 | +€2.4m | +39.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,167,141 | €8,605,771 | +€2.4m | +39.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,160,941 | €8,599,571 | +€2.4m | +39.6% |
| Amounts payable | 17/49 | €520,640 | €532,136 | +€11,497 | +2.2% |
| Amounts payable within one year | 42/48 | €429,880 | €448,269 | +€18,390 | +4.3% |
| Taxes, remuneration and social security | 45 | €71,238 | €22,565 | -€48,672 | -68.3% |
| Taxes | 450/3 | €71,238 | €22,565 | -€48,672 | -68.3% |
| Other amounts payable | 47/48 | €358,642 | €425,704 | +€67,062 | +18.7% |
| Accrued charges and deferred income | 492/3 | €90,760 | €83,867 | -€6,893 | -7.6% |
| Gross operating margin | 9900 | -€2,874 | -€3,997 | -€1,123 | -39.1% |
| Operating profit (loss) | 9901 | -€2,874 | -€3,997 | -€1,123 | -39.1% |
| Financial income | 75/76B | €1,056,402 | €2,894,006 | +€1.8m | +174% |
| Recurring financial income | 75 | €1,056,402 | €2,894,006 | +€1.8m | +174% |
| Financial charges | 65/66B | €70 | €74 | +€4 | +6.0% |
| Recurring financial charges | 65 | €70 | €74 | +€4 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €1,053,457 | €2,889,934 | +€1.8m | +174% |
| Income taxes | 67/77 | €18,508 | - | -€18,508 | |
| Profit (loss) for the period | 9904 | €1,034,950 | €2,889,934 | +€1.9m | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €1,034,950 | €2,889,934 | +€1.9m | +179% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.