DGA Beheer: 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.
DGA Beheer
Largest movements
- Financial fixed assets +€440,627
up €440,627 (+23.5%), from €1.9m to €2.3m
- Receivables within one year +€362,456
up €362,456 (+877%), from €41,320 to €403,776
of which Other amounts receivable: +€351,157
- Receivables after one year -€87,858
down €87,858 (-77.8%), from €112,858 to €25,000
- Tangible fixed assets -€59,157
down €59,157 (-2.3%), from €2.6m to €2.5m
of which Land and buildings: -€58,295
- Debts after one year +€590,303
up €590,303 (+12.8%), from €4.6m to €5.2m
of which Other amounts payable: +€661,150
- Financial income -€43,485
down €43,485 (-22.6%), from €192,663 to €149,177
of which Non-recurring financial income: -€182,500
- Financial charges -€36,999
down €36,999 (-21.5%), from €172,243 to €135,245
of which Non-recurring financial charges: -€39,600
- Write-downs +€28,440
no longer reported in 2025 (was -€28,440)
- Gross operating margin +€26,566
up €26,566 (+40.5%), from €65,590 to €92,155
- Depreciation +€1,852
up €1,852 (+2.2%), from €84,249 to €86,100
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 | €4,674,600 | €5,316,335 | +€641,735 | +13.7% |
| Fixed assets | 21/28 | €4,459,077 | €4,840,547 | +€381,470 | +8.6% |
| Tangible fixed assets | 22/27 | €2,580,398 | €2,521,241 | -€59,157 | -2.3% |
| Land and buildings | 22 | €2,578,905 | €2,520,610 | -€58,295 | -2.3% |
| Furniture and vehicles | 24 | €1,493 | €631 | -€862 | -57.8% |
| Financial fixed assets | 28 | €1,878,679 | €2,319,306 | +€440,627 | +23.5% |
| Current assets | 29/58 | €215,523 | €475,788 | +€260,265 | +121% |
| Amounts receivable after more than one year | 29 | €112,858 | €25,000 | -€87,858 | -77.8% |
| Other amounts receivable | 291 | €112,858 | €25,000 | -€87,858 | -77.8% |
| Amounts receivable within one year | 40/41 | €41,320 | €403,776 | +€362,456 | +877% |
| Trade receivables | 40 | - | €11,299 | +€11,299 | |
| Other amounts receivable | 41 | €41,320 | €392,477 | +€351,157 | +850% |
| Cash at bank and in hand | 54/58 | €55,698 | €43,056 | -€12,642 | -22.7% |
| Deferred charges and accrued income | 490/1 | €5,647 | €3,956 | -€1,691 | -29.9% |
| Total equity and liabilities | 10/49 | €4,674,600 | €5,316,335 | +€641,735 | +13.7% |
| Equity | 10/15 | -€19,941 | -€6,658 | +€13,284 | +66.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €77,604 | €77,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,096 | -€102,812 | +€13,284 | +11.4% |
| Amounts payable | 17/49 | €4,694,541 | €5,322,992 | +€628,451 | +13.4% |
| Amounts payable after more than one year | 17 | €4,620,659 | €5,210,962 | +€590,303 | +12.8% |
| Financial debts | 170/4 | €2,381,809 | €2,310,962 | -€70,847 | -3.0% |
| Other amounts payable | 178/9 | €2,238,850 | €2,900,000 | +€661,150 | +29.5% |
| Amounts payable within one year | 42/48 | €73,883 | €109,828 | +€35,945 | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €69,728 | €71,948 | +€2,219 | +3.2% |
| Trade debts | 44 | - | €20,931 | +€20,931 | |
| Suppliers | 440/4 | - | €20,931 | +€20,931 | |
| Other amounts payable | 47/48 | €4,154 | €16,949 | +€12,795 | +308% |
| Accrued charges and deferred income | 492/3 | - | €2,203 | +€2,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,249 | €86,100 | +€1,852 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€28,440 | - | +€28,440 | |
| Other operating charges | 640/8 | €5,918 | €6,704 | +€786 | +13.3% |
| Gross operating margin | 9900 | €65,590 | €92,155 | +€26,566 | +40.5% |
| Operating profit (loss) | 9901 | €3,863 | -€649 | -€4,512 | |
| Financial income | 75/76B | €192,663 | €149,177 | -€43,485 | -22.6% |
| Recurring financial income | 75 | €10,163 | €149,177 | +€139,015 | +1,368% |
| Non-recurring financial income | 76B | €182,500 | - | -€182,500 | |
| Financial charges | 65/66B | €172,243 | €135,245 | -€36,999 | -21.5% |
| Recurring financial charges | 65 | €132,643 | €135,245 | +€2,601 | +2.0% |
| Non-recurring financial charges | 66B | €39,600 | - | -€39,600 | |
| Profit (loss) for the period before taxes | 9903 | €24,283 | €13,284 | -€10,999 | -45.3% |
| Profit (loss) for the period | 9904 | €24,283 | €13,284 | -€10,999 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,283 | €13,284 | -€10,999 | -45.3% |
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.