DG FACILITY: 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 FACILITY
Largest movements
- Cash +€19,606
up €19,606 (+3669.3%), from €534 to €20,141
mainly Receivables within one year (+€17,785) and Net result for the year (+€7,641)
- Receivables within one year -€17,785
down €17,785 (-50.9%), from €34,964 to €17,180
of which Trade receivables: -€22,917
- Financial fixed assets +€3,638
new in 2025: €3,638
- Intangible fixed assets +€2,350
new in 2025: €2,350
- Deferred charges and accrued income +€1,238
new in 2025: €1,238
- Profit (loss) carried forward +€7,641
up €7,641 (+368.9%), from €2,072 to €9,713
- Trade debts -€3,311
down €3,311 (-12.6%), from €26,306 to €22,996
- Other debts +€3,245
up €3,245 (+62.0%), from €5,230 to €8,475
- Tax, wage and social debts +€2,197
up €2,197 (+318.1%), from €691 to €2,887
- Gross operating margin +€12,667
up €12,667 (+456.4%), from €2,775 to €15,442
- Staff costs +€3,775
new in 2025: €3,775
- Taxes +€2,197
up €2,197 (+318.1%), from €691 to €2,887
- Depreciation +€1,067
new in 2025: €1,067
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 | €35,499 | €45,271 | +€9,772 | +27.5% |
| Fixed assets | 21/28 | - | €6,712 | +€6,712 | |
| Intangible fixed assets | 21 | - | €2,350 | +€2,350 | |
| Tangible fixed assets | 22/27 | - | €724 | +€724 | |
| Plant, machinery and equipment | 23 | - | €724 | +€724 | |
| Financial fixed assets | 28 | - | €3,638 | +€3,638 | |
| Current assets | 29/58 | €35,499 | €38,558 | +€3,060 | +8.6% |
| Amounts receivable within one year | 40/41 | €34,964 | €17,180 | -€17,785 | -50.9% |
| Trade receivables | 40 | €33,433 | €10,516 | -€22,917 | -68.5% |
| Other amounts receivable | 41 | €1,532 | €6,664 | +€5,132 | +335.0% |
| Cash at bank and in hand | 54/58 | €534 | €20,141 | +€19,606 | +3669.3% |
| Deferred charges and accrued income | 490/1 | - | €1,238 | +€1,238 | |
| Total equity and liabilities | 10/49 | €35,499 | €45,271 | +€9,772 | +27.5% |
| Equity | 10/15 | €3,272 | €10,913 | +€7,641 | +233.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,072 | €9,713 | +€7,641 | +368.9% |
| Amounts payable | 17/49 | €32,227 | €34,358 | +€2,131 | +6.6% |
| Amounts payable within one year | 42/48 | €32,227 | €34,358 | +€2,131 | +6.6% |
| Trade debts | 44 | €26,306 | €22,996 | -€3,311 | -12.6% |
| Suppliers | 440/4 | €26,306 | €22,996 | -€3,311 | -12.6% |
| Taxes, remuneration and social security | 45 | €691 | €2,887 | +€2,197 | +318.1% |
| Taxes | 450/3 | €691 | €2,887 | +€2,197 | +318.1% |
| Other amounts payable | 47/48 | €5,230 | €8,475 | +€3,245 | +62.0% |
| Remuneration, social security and pensions | 62 | - | €3,775 | +€3,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,067 | +€1,067 | |
| Gross operating margin | 9900 | €2,775 | €15,442 | +€12,667 | +456.4% |
| Operating profit (loss) | 9901 | €2,775 | €10,601 | +€7,825 | +281.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €13 | €73 | +€59 | +444.0% |
| Recurring financial charges | 65 | €13 | €73 | +€59 | +444.0% |
| Profit (loss) for the period before taxes | 9903 | €2,762 | €10,528 | +€7,766 | +281.2% |
| Income taxes | 67/77 | €691 | €2,887 | +€2,197 | +318.1% |
| Profit (loss) for the period | 9904 | €2,072 | €7,641 | +€5,570 | +268.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,072 | €7,641 | +€5,570 | +268.9% |
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 12 October 2026 via checked.be.