DG42: 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.
DG42
Largest movements
- Cash -€35,071
down €35,071 (-68.9%), from €50,925 to €15,854
mainly Net result for the year (-€42,355) and Tax, wage and social debts (-€5,733)
- Receivables within one year -€14,273
down €14,273 (-100.0%), from €14,273 to €0
of which Trade receivables: -€10,666
- Tangible fixed assets -€1,129
down €1,129 (-40.2%), from €2,808 to €1,679
of which Furniture and vehicles: -€1,031
- Profit (loss) carried forward -€42,355
down €42,355 (-110.4%), from -€38,353 to -€80,708
- Tax, wage and social debts -€5,733
down €5,733 (-98.1%), from €5,841 to €108
- Other debts -€3,045
down €3,045 (-8.3%), from €36,767 to €33,722
- Gross operating margin -€5,014
down €5,014 (-14.6%), from -€34,240 to -€39,254
- Other operating charges +€1,357
up €1,357 (+240.3%), from €565 to €1,922
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 | €68,012 | €17,533 | -€50,479 | -74.2% |
| Fixed assets | 21/28 | €2,808 | €1,679 | -€1,129 | -40.2% |
| Tangible fixed assets | 22/27 | €2,808 | €1,679 | -€1,129 | -40.2% |
| Plant, machinery and equipment | 23 | €98 | €0 | -€98 | -100.0% |
| Furniture and vehicles | 24 | €2,710 | €1,679 | -€1,031 | -38.0% |
| Current assets | 29/58 | €65,204 | €15,854 | -€49,350 | -75.7% |
| Amounts receivable within one year | 40/41 | €14,273 | €0 | -€14,273 | -100.0% |
| Trade receivables | 40 | €10,666 | - | -€10,666 | |
| Other amounts receivable | 41 | €3,606 | €0 | -€3,606 | -100.0% |
| Cash at bank and in hand | 54/58 | €50,925 | €15,854 | -€35,071 | -68.9% |
| Deferred charges and accrued income | 490/1 | €7 | €0 | -€7 | -100.0% |
| Total equity and liabilities | 10/49 | €68,012 | €17,533 | -€50,479 | -74.2% |
| Equity | 10/15 | €24,709 | -€17,646 | -€42,355 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €61,062 | €61,062 | = | 0.0% |
| Distributable reserves | 133 | €61,062 | €61,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,353 | -€80,708 | -€42,355 | -110.4% |
| Amounts payable | 17/49 | €43,303 | €35,180 | -€8,124 | -18.8% |
| Amounts payable within one year | 42/48 | €43,303 | €35,180 | -€8,124 | -18.8% |
| Trade debts | 44 | €696 | €1,349 | +€654 | +94.0% |
| Suppliers | 440/4 | €696 | €1,349 | +€654 | +94.0% |
| Taxes, remuneration and social security | 45 | €5,841 | €108 | -€5,733 | -98.1% |
| Taxes | 450/3 | €5,841 | €108 | -€5,733 | -98.1% |
| Other amounts payable | 47/48 | €36,767 | €33,722 | -€3,045 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €1,129 | +€300 | +36.3% |
| Other operating charges | 640/8 | €565 | €1,922 | +€1,357 | +240.3% |
| Gross operating margin | 9900 | -€34,240 | -€39,254 | -€5,014 | -14.6% |
| Operating profit (loss) | 9901 | -€35,633 | -€42,305 | -€6,672 | -18.7% |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €179 | €110 | -€69 | -38.4% |
| Recurring financial charges | 65 | €179 | €110 | -€69 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,812 | -€42,355 | -€6,543 | -18.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€35,812 | -€42,355 | -€6,543 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,812 | -€42,355 | -€6,543 | -18.3% |
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 3 October 2026 via checked.be.