DGEF: 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.
DGEF
Largest movements
- Cash -€1,072
down €1,072 (-99.0%), from €1,083 to €11
mainly Debts after one year (-€28,306) and Current portion of long-term debt (-€12,038)
- Other debts +€43,505
up €43,505 (+88.3%), from €49,261 to €92,766
- Debts after one year -€28,306
no longer reported in 2023 (was €28,306)
- Current portion of long-term debt -€12,038
no longer reported in 2023 (was €12,038)
- Profit (loss) carried forward -€5,166
down €5,166 (-81.2%), from €6,360 to €1,194
- Trade debts +€1,558
up €1,558 (+63.2%), from €2,465 to €4,023
- Financial income -€24,000
no longer reported in 2023 (was €24,000)
- Financial charges +€807
up €807 (+56.7%), from €1,423 to €2,231
- Other operating charges +€50
new in 2023: €50
- Gross operating margin +€49
up €49 (+1.8%), from -€2,634 to -€2,586
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,630 | €104,182 | -€447 | -0.4% |
| Fixed assets | 21/28 | €101,834 | €101,534 | -€300 | -0.3% |
| Tangible fixed assets | 22/27 | €1,834 | €1,534 | -€300 | -16.4% |
| Plant, machinery and equipment | 23 | €1,834 | €1,534 | -€300 | -16.4% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €2,796 | €2,649 | -€147 | -5.3% |
| Amounts receivable within one year | 40/41 | €1,714 | €2,638 | +€925 | +54.0% |
| Other amounts receivable | 41 | €1,714 | €2,638 | +€925 | +54.0% |
| Cash at bank and in hand | 54/58 | €1,083 | €11 | -€1,072 | -99.0% |
| Total equity and liabilities | 10/49 | €104,630 | €104,182 | -€447 | -0.4% |
| Equity | 10/15 | €12,560 | €7,394 | -€5,166 | -41.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,360 | €1,194 | -€5,166 | -81.2% |
| Amounts payable | 17/49 | €92,070 | €96,789 | +€4,719 | +5.1% |
| Amounts payable after more than one year | 17 | €28,306 | - | -€28,306 | |
| Financial debts | 170/4 | €28,306 | - | -€28,306 | |
| Amounts payable within one year | 42/48 | €63,764 | €96,789 | +€33,025 | +51.8% |
| Current portion of amounts payable after more than one year | 42 | €12,038 | - | -€12,038 | |
| Trade debts | 44 | €2,465 | €4,023 | +€1,558 | +63.2% |
| Suppliers | 440/4 | €2,465 | €4,023 | +€1,558 | +63.2% |
| Other amounts payable | 47/48 | €49,261 | €92,766 | +€43,505 | +88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €300 | = | 0.0% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€2,634 | -€2,586 | +€49 | +1.8% |
| Operating profit (loss) | 9901 | -€2,934 | -€2,936 | -€1 | 0.0% |
| Financial income | 75/76B | €24,000 | - | -€24,000 | |
| Recurring financial income | 75 | €24,000 | - | -€24,000 | |
| Financial charges | 65/66B | €1,423 | €2,231 | +€807 | +56.7% |
| Recurring financial charges | 65 | €1,423 | €2,231 | +€807 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €19,642 | -€5,166 | -€24,809 | |
| Profit (loss) for the period | 9904 | €19,642 | -€5,166 | -€24,809 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,642 | -€5,166 | -€24,809 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.