DGA CARS: what changed
What changed
DGA CARS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€102,527
2024 · €111,158-€8,631
Equity
€1.2m
2024 · €1.1m+€101,694
Cash
€462,025
2024 · €423,987+€38,038
Balance sheet total
€2.3m
2024 · €2.3m-€13,713
Largest movements
Assets
- Receivables within one year -€65,416
down €65,416 (-58.8%), from €111,189 to €45,773
of which Trade receivables: -€41,612
- Cash +€38,038
up €38,038 (+9.0%), from €423,987 to €462,025
mainly Net result for the year (+€102,527) and Depreciation (+€81,707)
- Stocks and contracts +€29,487
up €29,487 (+5.5%), from €533,863 to €563,350
Equity and liabilities
- Reserves +€101,694
up €101,694 (+9.7%), from €1.0m to €1.1m
- Debts after one year -€50,000
down €50,000 (-6.3%), from €791,424 to €741,424
- Other debts -€33,925
down €33,925 (-27.1%), from €125,222 to €91,297
- Trade debts -€24,318
down €24,318 (-12.0%), from €202,544 to €178,226
Income statement
- Other operating charges -€139,023
down €139,023 (-90.6%), from €153,380 to €14,357
- Depreciation +€64,536
up €64,536 (+376%), from €17,171 to €81,707
- Gross operating margin -€42,626
down €42,626 (-12.5%), from €341,156 to €298,530
- Write-downs +€20,062
no longer reported in 2025 (was -€20,062)
- Financial charges +€17,782
up €17,782 (+64.7%), from €27,468 to €45,250
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
€111,158
Gross operating margin
-€42,626
Staff costs
+€7,469
Depreciation
-€64,536
Write-downs
-€20,062
Other operating charges
+€139,023
Financial income
-€15,100
Financial charges
-€17,782
Taxes
+€4,983
Result 2025
€102,527
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
+€151,876
Investment
-€62,958
Financing
-€50,880
Cash 2024
€423,987
From operations (derived)
+€151,876
Net result for the year
+€102,527
Depreciation
+€81,707
Stocks and contracts
-€29,487
Receivables within one year
+€65,416
Deferred charges and accrued income
-€2,927
Trade debts
-€24,318
Tax, wage and social debts
-€2,427
Advances received
-€4,690
Other debts
-€33,925
Investment (derived)
-€62,958
Investment in fixed assets (net)
-€62,958
Financing
-€50,880
Debts after one year
-€50,000
Short-term financial debts
-€47
Contributions, distributions and other
-€833
Cash 2025
€462,025
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,290,700 | €2,276,987 | -€13,713 | -0.6% |
| Fixed assets | 21/28 | €1,221,661 | €1,202,912 | -€18,749 | -1.5% |
| Tangible fixed assets | 22/27 | €1,221,023 | €1,202,274 | -€18,749 | -1.5% |
| Land and buildings | 22 | €1,196,367 | €1,154,208 | -€42,159 | -3.5% |
| Plant, machinery and equipment | 23 | €7,046 | €20,574 | +€13,528 | +192% |
| Furniture and vehicles | 24 | €17,610 | €27,492 | +€9,882 | +56.1% |
| Financial fixed assets | 28 | €638 | €638 | = | 0.0% |
| Current assets | 29/58 | €1,069,039 | €1,074,075 | +€5,036 | +0.5% |
| Stocks and contracts in progress | 3 | €533,863 | €563,350 | +€29,487 | +5.5% |
| Stocks | 30/36 | €533,863 | €563,350 | +€29,487 | +5.5% |
| Amounts receivable within one year | 40/41 | €111,189 | €45,773 | -€65,416 | -58.8% |
| Trade receivables | 40 | €42,333 | €721 | -€41,612 | -98.3% |
| Other amounts receivable | 41 | €68,856 | €45,052 | -€23,804 | -34.6% |
| Cash at bank and in hand | 54/58 | €423,987 | €462,025 | +€38,038 | +9.0% |
| Deferred charges and accrued income | 490/1 | - | €2,927 | +€2,927 | |
| Total equity and liabilities | 10/49 | €2,290,700 | €2,276,987 | -€13,713 | -0.6% |
| Equity | 10/15 | €1,066,612 | €1,168,306 | +€101,694 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,048,012 | €1,149,706 | +€101,694 | +9.7% |
| Distributable reserves | 133 | €1,048,012 | €1,149,706 | +€101,694 | +9.7% |
| Amounts payable | 17/49 | €1,224,088 | €1,108,681 | -€115,407 | -9.4% |
| Amounts payable after more than one year | 17 | €791,424 | €741,424 | -€50,000 | -6.3% |
| Financial debts | 170/4 | €791,424 | €741,424 | -€50,000 | -6.3% |
| Amounts payable within one year | 42/48 | €432,664 | €367,257 | -€65,407 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 43 | €17,658 | €17,611 | -€47 | -0.3% |
| Credit institutions | 430/8 | €17,658 | €17,611 | -€47 | -0.3% |
| Trade debts | 44 | €202,544 | €178,226 | -€24,318 | -12.0% |
| Suppliers | 440/4 | €202,544 | €178,226 | -€24,318 | -12.0% |
| Advances received on contracts in progress | 46 | €8,000 | €3,310 | -€4,690 | -58.6% |
| Taxes, remuneration and social security | 45 | €29,240 | €26,813 | -€2,427 | -8.3% |
| Taxes | 450/3 | €21,814 | €21,678 | -€136 | -0.6% |
| Remuneration and social security | 454/9 | €7,426 | €5,135 | -€2,291 | -30.9% |
| Other amounts payable | 47/48 | €125,222 | €91,297 | -€33,925 | -27.1% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €21,646 | €14,177 | -€7,469 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,171 | €81,707 | +€64,536 | +376% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€20,062 | - | +€20,062 | |
| Other operating charges | 640/8 | €153,380 | €14,357 | -€139,023 | -90.6% |
| Gross operating margin | 9900 | €341,156 | €298,530 | -€42,626 | -12.5% |
| Operating profit (loss) | 9901 | €169,021 | €188,289 | +€19,268 | +11.4% |
| Financial income | 75/76B | €15,123 | €23 | -€15,100 | -99.8% |
| Recurring financial income | 75 | €15,123 | €23 | -€15,100 | -99.8% |
| Financial charges | 65/66B | €27,468 | €45,250 | +€17,782 | +64.7% |
| Recurring financial charges | 65 | €27,468 | €45,250 | +€17,782 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €156,676 | €143,062 | -€13,614 | -8.7% |
| Income taxes | 67/77 | €45,518 | €40,535 | -€4,983 | -10.9% |
| Profit (loss) for the period | 9904 | €111,158 | €102,527 | -€8,631 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €111,158 | €102,527 | -€8,631 | -7.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.