DGF CONSULT: 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.
DGF CONSULT
Largest movements
- Tangible fixed assets -€25,719
down €25,719 (-4.5%), from €573,550 to €547,831
of which Land and buildings: -€20,290
- Cash -€23,359
down €23,359 (-99.2%), from €23,555 to €196
mainly Other debts (-€45,644) and Debts after one year (-€29,265)
- Receivables within one year -€15,858
down €15,858 (-62.3%), from €25,470 to €9,612
of which Other amounts receivable: -€9,881
- Other debts -€45,644
down €45,644 (-21.4%), from €213,239 to €167,595
- Debts after one year -€29,265
down €29,265 (-7.7%), from €378,700 to €349,435
of which Financial debts: -€29,265
- Trade debts +€13,822
up €13,822 (+278.4%), from €4,965 to €18,787
- Tax, wage and social debts -€8,656
down €8,656 (-73.4%), from €11,799 to €3,144
- Gross operating margin -€19,474
down €19,474 (-24.7%), from €78,733 to €59,259
- Taxes -€5,358
down €5,358 (-62.2%), from €8,615 to €3,256
- Depreciation +€3,480
up €3,480 (+9.4%), from €37,183 to €40,662
- Financial charges -€1,649
down €1,649 (-17.8%), from €9,290 to €7,640
- Financial income -€961
down €961 (-100.0%), from €961 to €0
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 | €623,762 | €558,505 | -€65,257 | -10.5% |
| Fixed assets | 21/28 | €573,550 | €547,831 | -€25,719 | -4.5% |
| Tangible fixed assets | 22/27 | €573,550 | €547,831 | -€25,719 | -4.5% |
| Land and buildings | 22 | €551,503 | €531,212 | -€20,290 | -3.7% |
| Plant, machinery and equipment | 23 | - | €1,289 | +€1,289 | |
| Furniture and vehicles | 24 | €767 | €6,314 | +€5,547 | +723.4% |
| Other tangible fixed assets | 26 | €21,281 | €9,015 | -€12,265 | -57.6% |
| Current assets | 29/58 | €50,212 | €10,674 | -€39,538 | -78.7% |
| Amounts receivable within one year | 40/41 | €25,470 | €9,612 | -€15,858 | -62.3% |
| Trade receivables | 40 | €9,099 | €3,122 | -€5,978 | -65.7% |
| Other amounts receivable | 41 | €16,370 | €6,490 | -€9,881 | -60.4% |
| Cash at bank and in hand | 54/58 | €23,555 | €196 | -€23,359 | -99.2% |
| Deferred charges and accrued income | 490/1 | €1,187 | €867 | -€321 | -27.0% |
| Total equity and liabilities | 10/49 | €623,762 | €558,505 | -€65,257 | -10.5% |
| Equity | 10/15 | -€13,658 | -€9,720 | +€3,938 | +28.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,058 | -€22,120 | +€3,938 | +15.1% |
| Amounts payable | 17/49 | €637,420 | €568,225 | -€69,195 | -10.9% |
| Amounts payable after more than one year | 17 | €378,700 | €349,435 | -€29,265 | -7.7% |
| Financial debts | 170/4 | €372,350 | €343,085 | -€29,265 | -7.9% |
| Other amounts payable | 178/9 | €6,350 | €6,350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €258,721 | €218,791 | -€39,930 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €28,717 | €29,265 | +€547 | +1.9% |
| Trade debts | 44 | €4,965 | €18,787 | +€13,822 | +278.4% |
| Suppliers | 440/4 | €4,965 | €18,787 | +€13,822 | +278.4% |
| Taxes, remuneration and social security | 45 | €11,799 | €3,144 | -€8,656 | -73.4% |
| Taxes | 450/3 | €11,799 | €3,144 | -€8,656 | -73.4% |
| Other amounts payable | 47/48 | €213,239 | €167,595 | -€45,644 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,183 | €40,662 | +€3,480 | +9.4% |
| Other operating charges | 640/8 | €3,280 | €3,762 | +€482 | +14.7% |
| Gross operating margin | 9900 | €78,733 | €59,259 | -€19,474 | -24.7% |
| Operating profit (loss) | 9901 | €38,270 | €14,835 | -€23,435 | -61.2% |
| Financial income | 75/76B | €961 | €0 | -€961 | -100.0% |
| Recurring financial income | 75 | €961 | €0 | -€961 | -100.0% |
| Financial charges | 65/66B | €9,290 | €7,640 | -€1,649 | -17.8% |
| Recurring financial charges | 65 | €9,290 | €7,640 | -€1,649 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €29,942 | €7,194 | -€22,747 | -76.0% |
| Income taxes | 67/77 | €8,615 | €3,256 | -€5,358 | -62.2% |
| Profit (loss) for the period | 9904 | €21,327 | €3,938 | -€17,389 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,327 | €3,938 | -€17,389 | -81.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.