DG EXPERTS: 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 EXPERTS
Largest movements
- Receivables within one year +€31,558
up €31,558 (+4376.7%), from €721 to €32,279
of which Other amounts receivable: +€31,458
- Cash +€10,905
up €10,905 (+440.8%), from €2,474 to €13,379
mainly Net result for the year (+€36,788) and Tax, wage and social debts (+€13,183)
- Intangible fixed assets +€2,375
up €2,375 (+88.1%), from €2,695 to €5,070
- Profit (loss) carried forward +€36,788
up €36,788, from -€2,587 to €34,201
- Tax, wage and social debts +€13,183
new in 2025: €13,183
- Other debts -€3,198
down €3,198 (-99.9%), from €3,202 to €4
- Trade debts -€1,941
down €1,941 (-37.5%), from €5,170 to €3,230
- Gross operating margin +€48,033
up €48,033, from -€807 to €47,226
- Taxes +€8,857
new in 2025: €8,857
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 | €6,785 | €51,617 | +€44,832 | +660.8% |
| Formation expenses | 20 | €895 | €650 | -€245 | -27.4% |
| Fixed assets | 21/28 | €2,695 | €5,070 | +€2,375 | +88.1% |
| Intangible fixed assets | 21 | €2,695 | €5,070 | +€2,375 | +88.1% |
| Current assets | 29/58 | €3,195 | €45,897 | +€42,702 | +1336.4% |
| Amounts receivable within one year | 40/41 | €721 | €32,279 | +€31,558 | +4376.7% |
| Trade receivables | 40 | €150 | €250 | +€100 | +66.7% |
| Other amounts receivable | 41 | €571 | €32,029 | +€31,458 | +5508.8% |
| Cash at bank and in hand | 54/58 | €2,474 | €13,379 | +€10,905 | +440.8% |
| Deferred charges and accrued income | 490/1 | - | €239 | +€239 | |
| Total equity and liabilities | 10/49 | €6,785 | €51,617 | +€44,832 | +660.8% |
| Equity | 10/15 | -€1,587 | €35,201 | +€36,788 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,587 | €34,201 | +€36,788 | |
| Amounts payable | 17/49 | €8,372 | €16,416 | +€8,044 | +96.1% |
| Amounts payable within one year | 42/48 | €8,372 | €16,416 | +€8,044 | +96.1% |
| Trade debts | 44 | €5,170 | €3,230 | -€1,941 | -37.5% |
| Suppliers | 440/4 | €5,170 | €3,230 | -€1,941 | -37.5% |
| Taxes, remuneration and social security | 45 | - | €13,183 | +€13,183 | |
| Taxes | 450/3 | - | €13,183 | +€13,183 | |
| Other amounts payable | 47/48 | €3,202 | €4 | -€3,198 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,273 | €1,269 | -€4 | -0.3% |
| Other operating charges | 640/8 | €399 | €66 | -€334 | -83.5% |
| Gross operating margin | 9900 | -€807 | €47,226 | +€48,033 | |
| Operating profit (loss) | 9901 | -€2,479 | €45,892 | +€48,371 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €108 | €247 | +€139 | +128.2% |
| Recurring financial charges | 65 | €108 | €247 | +€139 | +128.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,587 | €45,645 | +€48,232 | |
| Income taxes | 67/77 | - | €8,857 | +€8,857 | |
| Profit (loss) for the period | 9904 | -€2,587 | €36,788 | +€39,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,587 | €36,788 | +€39,375 |
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 30 September 2026 via checked.be.