DGAL: 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.
What changed
DGAL
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€43,050
2024 · €16,619+€26,431
Equity
€523,044
2024 · €479,995+€43,050
Cash
€12,687
2024 · €41,412-€28,724
Balance sheet total
€7.3m
2024 · €6.7m+€566,464
Largest movements
Assets
- Tangible fixed assets +€475,740
up €475,740 (+31.1%), from €1.5m to €2.0m
- Receivables after one year +€128,062
up €128,062 (+2.5%), from €5.1m to €5.2m
Equity and liabilities
- Short-term financial debts +€400,000
up €400,000 (+80.0%), from €500,000 to €900,000
- Debts after one year +€144,879
up €144,879 (+2.6%), from €5.6m to €5.8m
of which Financial debts: +€137,774
Income statement
- Depreciation +€47,497
up €47,497 (+123.1%), from €38,571 to €86,069
- Financial charges -€38,772
down €38,772 (-51.9%), from €74,704 to €35,932
- Gross operating margin +€30,152
up €30,152 (+24.9%), from -€121,004 to -€90,853
- Financial income +€12,558
up €12,558 (+4.8%), from €259,713 to €272,270
- Taxes +€7,067
up €7,067 (+138.3%), from €5,110 to €12,177
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.
Result 2024
€16,619
Gross operating margin
+€30,152
Depreciation
-€47,497
Other operating charges
-€487
Financial income
+€12,558
Financial charges
+€38,772
Taxes
-€7,067
Result 2025
€43,050
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.
From operations
-€16,684
Investment
-€561,809
Financing
+€549,769
Cash 2024
€41,412
From operations (derived)
-€16,684
Net result for the year
+€43,050
Depreciation
+€86,069
Receivables after one year
-€128,062
Receivables within one year
+€11,383
Deferred charges and accrued income
-€2,769
Trade debts
-€16,459
Tax, wage and social debts
-€8,532
Accrued charges and deferred income
-€1,364
Investment (derived)
-€561,809
Investment in fixed assets (net)
-€561,809
Financing
+€549,769
Debts after one year
+€144,879
Current portion of long-term debt
+€4,890
Short-term financial debts
+€400,000
Cash 2025
€12,687
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,707,955 | €7,274,419 | +€566,464 | +8.4% |
| Fixed assets | 21/28 | €1,527,408 | €2,003,148 | +€475,740 | +31.1% |
| Tangible fixed assets | 22/27 | €1,527,408 | €2,003,148 | +€475,740 | +31.1% |
| Land and buildings | 22 | €1,527,408 | €2,003,148 | +€475,740 | +31.1% |
| Current assets | 29/58 | €5,180,547 | €5,271,271 | +€90,724 | +1.8% |
| Amounts receivable after more than one year | 29 | €5,052,089 | €5,180,151 | +€128,062 | +2.5% |
| Other amounts receivable | 291 | €5,052,089 | €5,180,151 | +€128,062 | +2.5% |
| Amounts receivable within one year | 40/41 | €40,594 | €29,212 | -€11,383 | -28.0% |
| Trade receivables | 40 | €33,569 | €7,541 | -€26,028 | -77.5% |
| Other amounts receivable | 41 | €7,025 | €21,671 | +€14,646 | +208.5% |
| Cash at bank and in hand | 54/58 | €41,412 | €12,687 | -€28,724 | -69.4% |
| Deferred charges and accrued income | 490/1 | €46,452 | €49,220 | +€2,769 | +6.0% |
| Total equity and liabilities | 10/49 | €6,707,955 | €7,274,419 | +€566,464 | +8.4% |
| Equity | 10/15 | €479,995 | €523,044 | +€43,050 | +9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €467,595 | €510,644 | +€43,050 | +9.2% |
| Tax-exempt reserves | 132 | €25,756 | €25,756 | = | 0.0% |
| Distributable reserves | 133 | €441,839 | €484,888 | +€43,050 | +9.7% |
| Amounts payable | 17/49 | €6,227,960 | €6,751,374 | +€523,414 | +8.4% |
| Amounts payable after more than one year | 17 | €5,618,965 | €5,763,844 | +€144,879 | +2.6% |
| Financial debts | 170/4 | €4,888,991 | €5,026,765 | +€137,774 | +2.8% |
| Other amounts payable | 178/9 | €729,974 | €737,080 | +€7,105 | +1.0% |
| Amounts payable within one year | 42/48 | €603,771 | €983,671 | +€379,899 | +62.9% |
| Current portion of amounts payable after more than one year | 42 | €51,663 | €56,553 | +€4,890 | +9.5% |
| Financial debts | 43 | €500,000 | €900,000 | +€400,000 | +80.0% |
| Credit institutions | 430/8 | €500,000 | €900,000 | +€400,000 | +80.0% |
| Trade debts | 44 | €36,385 | €19,926 | -€16,459 | -45.2% |
| Suppliers | 440/4 | €36,385 | €19,926 | -€16,459 | -45.2% |
| Taxes, remuneration and social security | 45 | €15,709 | €7,177 | -€8,532 | -54.3% |
| Taxes | 450/3 | €15,709 | €7,177 | -€8,532 | -54.3% |
| Other amounts payable | 47/48 | €15 | €15 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,223 | €3,860 | -€1,364 | -26.1% |
| Non-recurring operating income | 76A | - | €3,429 | +€3,429 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,571 | €86,069 | +€47,497 | +123.1% |
| Other operating charges | 640/8 | €3,704 | €4,190 | +€487 | +13.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€121,004 | -€90,853 | +€30,152 | +24.9% |
| Operating profit (loss) | 9901 | -€163,279 | -€181,111 | -€17,832 | -10.9% |
| Financial income | 75/76B | €259,713 | €272,270 | +€12,558 | +4.8% |
| Recurring financial income | 75 | €259,713 | €272,270 | +€12,558 | +4.8% |
| Financial charges | 65/66B | €74,704 | €35,932 | -€38,772 | -51.9% |
| Recurring financial charges | 65 | €74,704 | €35,932 | -€38,772 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €21,729 | €55,227 | +€33,497 | +154.2% |
| Income taxes | 67/77 | €5,110 | €12,177 | +€7,067 | +138.3% |
| Profit (loss) for the period | 9904 | €16,619 | €43,050 | +€26,431 | +159.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,619 | €43,050 | +€26,431 | +159.0% |
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 8 October 2026 via checked.be.