DG PARTS: what changed
What changed
DG PARTS
NACE 47.820, Retail sale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
€120,166
2024 · €34,427+€85,739
Equity
€570,456
2024 · €450,291+€120,166
Cash
€59,301
2024 · €80,658-€21,357
Balance sheet total
€2.1m
2024 · €2.0m+€145,846
Largest movements
Assets
- Stocks and contracts +€170,965
up €170,965 (+22.2%), from €771,654 to €942,618
- Cash -€21,357
down €21,357 (-26.5%), from €80,658 to €59,301
mainly Stocks and contracts (-€170,965) and Current portion of long-term debt (-€74,800)
Equity and liabilities
- Short-term financial debts +€150,000
up €150,000 (+71.4%), from €210,000 to €360,000
- Profit (loss) carried forward +€120,166
up €120,166 (+41.4%), from €290,291 to €410,456
- Current portion of long-term debt -€74,800
down €74,800 (-51.5%), from €145,263 to €70,463
- Debts after one year -€35,583
down €35,583 (-28.2%), from €126,398 to €90,815
- Tax, wage and social debts -€32,581
down €32,581 (-14.7%), from €221,541 to €188,960
of which Taxes: -€37,621
Income statement
- Gross operating margin +€203,572
up €203,572 (+17.4%), from €1.2m to €1.4m
- Staff costs +€56,778
up €56,778 (+5.5%), from €1.0m to €1.1m
- Taxes +€24,674
up €24,674 (+171%), from €14,416 to €39,090
- Write-downs +€14,613
up €14,613 (+251%), from €5,817 to €20,430
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€34,427
Gross operating margin
+€203,572
Staff costs
-€56,778
Depreciation
+€7,995
Write-downs
-€14,613
Other operating charges
-€9,732
Financial income
-€13,607
Financial charges
-€6,424
Taxes
-€24,674
Result 2025
€120,166
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,610
Investment
-€67,585
Financing
+€39,617
Cash 2024
€80,658
From operations (derived)
+€6,610
Net result for the year
+€120,166
Depreciation
+€63,651
Stocks and contracts
-€170,965
Receivables within one year
+€8,946
Deferred charges and accrued income
-€1,250
Trade debts
+€1,478
Tax, wage and social debts
-€32,581
Other debts
+€778
Accrued charges and deferred income
+€16,389
Investment (derived)
-€67,585
Investment in fixed assets (net)
-€67,585
Financing
+€39,617
Debts after one year
-€35,583
Current portion of long-term debt
-€74,800
Short-term financial debts
+€150,000
Cash 2025
€59,301
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,978,897 | €2,124,743 | +€145,846 | +7.4% |
| Fixed assets | 21/28 | €325,666 | €329,600 | +€3,933 | +1.2% |
| Tangible fixed assets | 22/27 | €276,166 | €280,100 | +€3,933 | +1.4% |
| Plant, machinery and equipment | 23 | €105,019 | €143,653 | +€38,633 | +36.8% |
| Furniture and vehicles | 24 | €171,147 | €136,447 | -€34,700 | -20.3% |
| Financial fixed assets | 28 | €49,500 | €49,500 | = | 0.0% |
| Current assets | 29/58 | €1,653,231 | €1,795,143 | +€141,912 | +8.6% |
| Stocks and contracts in progress | 3 | €771,654 | €942,618 | +€170,965 | +22.2% |
| Stocks | 30/36 | €771,654 | €942,618 | +€170,965 | +22.2% |
| Amounts receivable within one year | 40/41 | €797,557 | €788,611 | -€8,946 | -1.1% |
| Trade receivables | 40 | €771,228 | €767,508 | -€3,719 | -0.5% |
| Other amounts receivable | 41 | €26,329 | €21,103 | -€5,226 | -19.9% |
| Cash at bank and in hand | 54/58 | €80,658 | €59,301 | -€21,357 | -26.5% |
| Deferred charges and accrued income | 490/1 | €3,362 | €4,612 | +€1,250 | +37.2% |
| Total equity and liabilities | 10/49 | €1,978,897 | €2,124,743 | +€145,846 | +7.4% |
| Equity | 10/15 | €450,291 | €570,456 | +€120,166 | +26.7% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €290,291 | €410,456 | +€120,166 | +41.4% |
| Amounts payable | 17/49 | €1,528,606 | €1,554,286 | +€25,680 | +1.7% |
| Amounts payable after more than one year | 17 | €126,398 | €90,815 | -€35,583 | -28.2% |
| Financial debts | 170/4 | €126,398 | €90,815 | -€35,583 | -28.2% |
| Amounts payable within one year | 42/48 | €1,401,236 | €1,446,111 | +€44,874 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €145,263 | €70,463 | -€74,800 | -51.5% |
| Financial debts | 43 | €210,000 | €360,000 | +€150,000 | +71.4% |
| Credit institutions | 430/8 | €210,000 | €360,000 | +€150,000 | +71.4% |
| Trade debts | 44 | €550,412 | €551,890 | +€1,478 | +0.3% |
| Suppliers | 440/4 | €550,412 | €551,890 | +€1,478 | +0.3% |
| Advances received on contracts in progress | 46 | €520 | €520 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €221,541 | €188,960 | -€32,581 | -14.7% |
| Taxes | 450/3 | €94,413 | €56,793 | -€37,621 | -39.8% |
| Remuneration and social security | 454/9 | €127,128 | €132,168 | +€5,040 | +4.0% |
| Other amounts payable | 47/48 | €273,500 | €274,278 | +€778 | +0.3% |
| Accrued charges and deferred income | 492/3 | €972 | €17,360 | +€16,389 | +1,686% |
| Remuneration, social security and pensions | 62 | €1,029,063 | €1,085,841 | +€56,778 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,646 | €63,651 | -€7,995 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,817 | €20,430 | +€14,613 | +251% |
| Other operating charges | 640/8 | €10,791 | €20,524 | +€9,732 | +90.2% |
| Gross operating margin | 9900 | €1,167,543 | €1,371,115 | +€203,572 | +17.4% |
| Operating profit (loss) | 9901 | €50,226 | €180,670 | +€130,444 | +260% |
| Financial income | 75/76B | €13,943 | €336 | -€13,607 | -97.6% |
| Recurring financial income | 75 | €13,943 | €336 | -€13,607 | -97.6% |
| Financial charges | 65/66B | €15,326 | €21,750 | +€6,424 | +41.9% |
| Recurring financial charges | 65 | €15,326 | €21,750 | +€6,424 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €48,843 | €159,256 | +€110,413 | +226% |
| Income taxes | 67/77 | €14,416 | €39,090 | +€24,674 | +171% |
| Profit (loss) for the period | 9904 | €34,427 | €120,166 | +€85,739 | +249% |
| Profit (loss) for the period to be appropriated | 9905 | €34,427 | €120,166 | +€85,739 | +249% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.