DGBS: 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.
DGBS
Largest movements
- Cash +€6,939
up €6,939 (+95.4%), from €7,271 to €14,210
mainly Trade debts (+€8,909) and Tax, wage and social debts (+€7,967)
- Receivables within one year +€3,879
up €3,879 (+230.8%), from €1,680 to €5,559
of which Trade receivables: +€2,144
- Stocks and contracts +€805
up €805 (+10.2%), from €7,880 to €8,685
- Tangible fixed assets -€427
down €427 (-6.8%), from €6,277 to €5,851
of which Other tangible fixed assets: -€1,322
- Deferred charges and accrued income -€425
down €425 (-63.3%), from €672 to €247
- Trade debts +€8,909
up €8,909 (+170.9%), from €5,214 to €14,122
- Tax, wage and social debts +€7,967
up €7,967 (+41.7%), from €19,105 to €27,072
of which Remuneration and social security: +€10,592
- Profit (loss) carried forward -€6,109
down €6,109 (-103.7%), from -€5,892 to -€12,000
- Other debts -€382
no longer reported in 2025 (was €382)
- Staff costs +€48,017
up €48,017 (+36.7%), from €130,832 to €178,850
- Gross operating margin +€14,830
up €14,830 (+9.1%), from €162,559 to €177,389
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 | €24,215 | €34,786 | +€10,571 | +43.7% |
| Formation expenses | 20 | €434 | €234 | -€200 | -46.1% |
| Fixed assets | 21/28 | €6,277 | €5,851 | -€427 | -6.8% |
| Tangible fixed assets | 22/27 | €6,277 | €5,851 | -€427 | -6.8% |
| Furniture and vehicles | 24 | - | €896 | +€896 | |
| Other tangible fixed assets | 26 | €6,277 | €4,955 | -€1,322 | -21.1% |
| Current assets | 29/58 | €17,504 | €28,701 | +€11,197 | +64.0% |
| Stocks and contracts in progress | 3 | €7,880 | €8,685 | +€805 | +10.2% |
| Stocks | 30/36 | €7,880 | €8,685 | +€805 | +10.2% |
| Amounts receivable within one year | 40/41 | €1,680 | €5,559 | +€3,879 | +230.8% |
| Trade receivables | 40 | - | €2,144 | +€2,144 | |
| Other amounts receivable | 41 | €1,680 | €3,415 | +€1,735 | +103.3% |
| Cash at bank and in hand | 54/58 | €7,271 | €14,210 | +€6,939 | +95.4% |
| Deferred charges and accrued income | 490/1 | €672 | €247 | -€425 | -63.3% |
| Total equity and liabilities | 10/49 | €24,215 | €34,786 | +€10,571 | +43.7% |
| Equity | 10/15 | -€2,892 | -€9,000 | -€6,109 | -211.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,892 | -€12,000 | -€6,109 | -103.7% |
| Amounts payable | 17/49 | €27,107 | €43,786 | +€16,679 | +61.5% |
| Amounts payable within one year | 42/48 | €26,972 | €43,786 | +€16,815 | +62.3% |
| Current portion of amounts payable after more than one year | 42 | €2,271 | €2,592 | +€321 | +14.1% |
| Trade debts | 44 | €5,214 | €14,122 | +€8,909 | +170.9% |
| Suppliers | 440/4 | €5,214 | €14,122 | +€8,909 | +170.9% |
| Taxes, remuneration and social security | 45 | €19,105 | €27,072 | +€7,967 | +41.7% |
| Taxes | 450/3 | €11,701 | €9,077 | -€2,624 | -22.4% |
| Remuneration and social security | 454/9 | €7,404 | €17,995 | +€10,592 | +143.1% |
| Other amounts payable | 47/48 | €382 | - | -€382 | |
| Accrued charges and deferred income | 492/3 | €135 | €0 | -€135 | -100.0% |
| Remuneration, social security and pensions | 62 | €130,832 | €178,850 | +€48,017 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €867 | €1,824 | +€957 | +110.3% |
| Other operating charges | 640/8 | €882 | €934 | +€52 | +5.9% |
| Gross operating margin | 9900 | €162,559 | €177,389 | +€14,830 | +9.1% |
| Operating profit (loss) | 9901 | €29,978 | -€4,219 | -€34,196 | |
| Financial charges | 65/66B | €2,767 | €1,890 | -€877 | -31.7% |
| Recurring financial charges | 65 | €2,767 | €1,890 | -€877 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €27,211 | -€6,109 | -€33,320 | |
| Income taxes | 67/77 | €495 | - | -€495 | |
| Profit (loss) for the period | 9904 | €26,716 | -€6,109 | -€32,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,716 | -€6,109 | -€32,824 |
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 10 October 2026 via checked.be.