DGBE: 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.
DGBE
Largest movements
- Receivables within one year -€8,569
down €8,569 (-93.8%), from €9,140 to €571
of which Trade receivables: -€9,140
- Tangible fixed assets -€2,087
down €2,087 (-27.1%), from €7,696 to €5,608
of which Furniture and vehicles: -€1,816
- Deferred charges and accrued income -€367
no longer reported in 2025 (was €367)
- Debts after one year -€14,800
down €14,800 (-26.9%), from €55,050 to €40,250
- Profit (loss) carried forward +€9,940
up €9,940 (+13.4%), from -€73,944 to -€64,004
- Other debts -€6,427
down €6,427 (-77.8%), from €8,258 to €1,831
- Trade debts +€2,970
up €2,970 (+91.4%), from €3,250 to €6,220
- Short-term financial debts -€1,665
down €1,665 (-15.1%), from €11,008 to €9,343
- Gross operating margin +€14,968
up €14,968, from -€613 to €14,355
- Financial charges +€210
up €210 (+12.3%), from €1,702 to €1,911
- Depreciation +€161
up €161 (+8.4%), from €1,926 to €2,087
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,279 | €6,256 | -€11,023 | -63.8% |
| Fixed assets | 21/28 | €7,772 | €5,685 | -€2,087 | -26.9% |
| Tangible fixed assets | 22/27 | €7,696 | €5,608 | -€2,087 | -27.1% |
| Furniture and vehicles | 24 | €5,241 | €3,426 | -€1,816 | -34.6% |
| Other tangible fixed assets | 26 | €2,454 | €2,182 | -€272 | -11.1% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €9,507 | €571 | -€8,936 | -94.0% |
| Amounts receivable within one year | 40/41 | €9,140 | €571 | -€8,569 | -93.8% |
| Trade receivables | 40 | €9,140 | - | -€9,140 | |
| Other amounts receivable | 41 | - | €571 | +€571 | |
| Deferred charges and accrued income | 490/1 | €367 | - | -€367 | |
| Total equity and liabilities | 10/49 | €17,279 | €6,256 | -€11,023 | -63.8% |
| Equity | 10/15 | -€62,084 | -€52,144 | +€9,940 | +16.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,944 | -€64,004 | +€9,940 | +13.4% |
| Amounts payable | 17/49 | €79,363 | €58,400 | -€20,963 | -26.4% |
| Amounts payable after more than one year | 17 | €55,050 | €40,250 | -€14,800 | -26.9% |
| Other amounts payable | 178/9 | €55,050 | €40,250 | -€14,800 | -26.9% |
| Amounts payable within one year | 42/48 | €24,313 | €18,150 | -€6,163 | -25.3% |
| Financial debts | 43 | €11,008 | €9,343 | -€1,665 | -15.1% |
| Credit institutions | 430/8 | €11,008 | €9,343 | -€1,665 | -15.1% |
| Trade debts | 44 | €3,250 | €6,220 | +€2,970 | +91.4% |
| Suppliers | 440/4 | €3,250 | €6,220 | +€2,970 | +91.4% |
| Taxes, remuneration and social security | 45 | €1,797 | €757 | -€1,040 | -57.9% |
| Taxes | 450/3 | €797 | €757 | -€40 | -5.0% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €8,258 | €1,831 | -€6,427 | -77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,926 | €2,087 | +€161 | +8.4% |
| Gross operating margin | 9900 | -€613 | €14,355 | +€14,968 | |
| Operating profit (loss) | 9901 | -€2,540 | €12,268 | +€14,807 | |
| Financial charges | 65/66B | €1,702 | €1,911 | +€210 | +12.3% |
| Recurring financial charges | 65 | €1,702 | €1,911 | +€210 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,241 | €10,356 | +€14,598 | |
| Income taxes | 67/77 | €364 | €417 | +€53 | +14.5% |
| Profit (loss) for the period | 9904 | -€4,605 | €9,940 | +€14,545 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,605 | €9,940 | +€14,545 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.