DGC²: 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.
DGC²
Largest movements
- Receivables within one year +€44,783
up €44,783 (+30.3%), from €147,712 to €192,495
of which Other amounts receivable: +€40,122
- Tangible fixed assets -€18,370
down €18,370 (-12.0%), from €153,427 to €135,057
of which Plant, machinery and equipment: -€9,458
- Cash +€6,597
new in 2024: €6,597
mainly Trade debts (+€71,780) and Depreciation (+€23,914)
- Trade debts +€71,780
up €71,780 (+156.5%), from €45,871 to €117,650
- Short-term financial debts -€25,160
no longer reported in 2024 (was €25,160)
- Debts after one year -€22,246
down €22,246 (-24.8%), from €89,568 to €67,322
- Profit (loss) carried forward +€9,193
up €9,193 (+53.2%), from €17,269 to €26,462
- Other debts -€5,770
down €5,770 (-13.6%), from €42,453 to €36,683
- Gross operating margin -€9,174
down €9,174 (-17.6%), from €52,054 to €42,879
- Taxes +€2,878
new in 2024: €2,878
- Depreciation -€2,185
down €2,185 (-8.4%), from €26,099 to €23,914
- Other operating charges -€1,246
down €1,246 (-48.7%), from €2,556 to €1,310
- Financial income +€1,187
up €1,187 (+11872300.0%), from €0 to €1,187
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,210 | €334,606 | +€32,395 | +10.7% |
| Fixed assets | 21/28 | €153,427 | €135,057 | -€18,370 | -12.0% |
| Tangible fixed assets | 22/27 | €153,427 | €135,057 | -€18,370 | -12.0% |
| Plant, machinery and equipment | 23 | €90,851 | €81,393 | -€9,458 | -10.4% |
| Furniture and vehicles | 24 | €7,213 | €3,454 | -€3,759 | -52.1% |
| Other tangible fixed assets | 26 | €55,363 | €50,210 | -€5,153 | -9.3% |
| Current assets | 29/58 | €148,783 | €199,548 | +€50,765 | +34.1% |
| Amounts receivable within one year | 40/41 | €147,712 | €192,495 | +€44,783 | +30.3% |
| Trade receivables | 40 | €138,030 | €142,690 | +€4,660 | +3.4% |
| Other amounts receivable | 41 | €9,682 | €49,804 | +€40,122 | +414.4% |
| Cash at bank and in hand | 54/58 | - | €6,597 | +€6,597 | |
| Deferred charges and accrued income | 490/1 | €1,071 | €456 | -€615 | -57.4% |
| Total equity and liabilities | 10/49 | €302,210 | €334,606 | +€32,395 | +10.7% |
| Equity | 10/15 | €75,885 | €85,078 | +€9,193 | +12.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €57,116 | €57,116 | = | 0.0% |
| Distributable reserves | 133 | €57,116 | €57,116 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,269 | €26,462 | +€9,193 | +53.2% |
| Amounts payable | 17/49 | €226,326 | €249,528 | +€23,202 | +10.3% |
| Amounts payable after more than one year | 17 | €89,568 | €67,322 | -€22,246 | -24.8% |
| Financial debts | 170/4 | €89,568 | €67,322 | -€22,246 | -24.8% |
| Amounts payable within one year | 42/48 | €136,329 | €181,542 | +€45,212 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | €21,944 | €22,246 | +€301 | +1.4% |
| Financial debts | 43 | €25,160 | - | -€25,160 | |
| Credit institutions | 430/8 | €25,160 | - | -€25,160 | |
| Trade debts | 44 | €45,871 | €117,650 | +€71,780 | +156.5% |
| Suppliers | 440/4 | €45,871 | €117,650 | +€71,780 | +156.5% |
| Taxes, remuneration and social security | 45 | €902 | €4,963 | +€4,061 | +450.1% |
| Taxes | 450/3 | €902 | €4,963 | +€4,061 | +450.1% |
| Other amounts payable | 47/48 | €42,453 | €36,683 | -€5,770 | -13.6% |
| Accrued charges and deferred income | 492/3 | €428 | €663 | +€235 | +55.0% |
| Remuneration, social security and pensions | 62 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,099 | €23,914 | -€2,185 | -8.4% |
| Other operating charges | 640/8 | €2,556 | €1,310 | -€1,246 | -48.7% |
| Gross operating margin | 9900 | €52,054 | €42,879 | -€9,174 | -17.6% |
| Operating profit (loss) | 9901 | €23,399 | €17,622 | -€5,777 | -24.7% |
| Financial income | 75/76B | €0 | €1,187 | +€1,187 | +11872300.0% |
| Recurring financial income | 75 | €0 | €1,187 | +€1,187 | +11872300.0% |
| Financial charges | 65/66B | €6,598 | €6,738 | +€140 | +2.1% |
| Recurring financial charges | 65 | €6,598 | €6,738 | +€140 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €16,801 | €12,071 | -€4,730 | -28.2% |
| Income taxes | 67/77 | - | €2,878 | +€2,878 | |
| Profit (loss) for the period | 9904 | €16,801 | €9,193 | -€7,607 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,801 | €9,193 | -€7,607 | -45.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.