DGFT Machines: 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.
DGFT Machines
Largest movements
- Cash -€785,100
down €785,100 (-99.2%), from €791,755 to €6,655
mainly Investment in fixed assets (net) (-€578,034) and Other debts (-€517,000)
- Receivables within one year +€246,790
up €246,790 (+106%), from €232,996 to €479,787
of which Trade receivables: +€232,354
- Tangible fixed assets -€162,123
down €162,123 (-10.2%), from €1.6m to €1.4m
of which Leasing and similar rights: -€119,607
- Deferred charges and accrued income +€34,159
up €34,159 (+137%), from €24,977 to €59,137
- Other debts -€517,000
no longer reported in 2025 (was €517,000)
- Debts after one year -€361,082
down €361,082 (-28.1%), from €1.3m to €923,550
- Trade debts +€299,110
up €299,110 (+325%), from €92,138 to €391,248
- Revaluation surpluses -€211,173
down €211,173 (-50.4%), from €418,946 to €207,773
- Reserves +€207,773
up €207,773 (+79.6%), from €260,936 to €468,709
of which Distributable reserves: +€207,773
- Financial income -€295,145
down €295,145 (-99.7%), from €296,010 to €865
- Gross operating margin -€199,408
down €199,408 (-14.6%), from €1.4m to €1.2m
- Staff costs +€127,354
up €127,354 (+35.6%), from €357,742 to €485,096
- Depreciation +€72,240
up €72,240 (+11.1%), from €649,316 to €721,556
- Taxes +€33,788
up €33,788 (+1,828%), from €1,849 to €35,637
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
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 | €3,084,775 | €2,430,296 | -€654,479 | -21.2% |
| Fixed assets | 21/28 | €1,995,860 | €1,852,337 | -€143,523 | -7.2% |
| Tangible fixed assets | 22/27 | €1,595,860 | €1,433,737 | -€162,123 | -10.2% |
| Plant, machinery and equipment | 23 | €1,115,190 | €1,101,011 | -€14,179 | -1.3% |
| Furniture and vehicles | 24 | €43,896 | €15,559 | -€28,337 | -64.6% |
| Leasing and similar rights | 25 | €436,774 | €317,167 | -€119,607 | -27.4% |
| Financial fixed assets | 28 | €400,000 | €418,600 | +€18,600 | +4.7% |
| Current assets | 29/58 | €1,088,915 | €577,959 | -€510,957 | -46.9% |
| Stocks and contracts in progress | 3 | €39,187 | €32,380 | -€6,807 | -17.4% |
| Stocks | 30/36 | €39,187 | €32,380 | -€6,807 | -17.4% |
| Amounts receivable within one year | 40/41 | €232,996 | €479,787 | +€246,790 | +106% |
| Trade receivables | 40 | €203,488 | €435,842 | +€232,354 | +114% |
| Other amounts receivable | 41 | €29,508 | €43,945 | +€14,437 | +48.9% |
| Cash at bank and in hand | 54/58 | €791,755 | €6,655 | -€785,100 | -99.2% |
| Deferred charges and accrued income | 490/1 | €24,977 | €59,137 | +€34,159 | +137% |
| Total equity and liabilities | 10/49 | €3,084,775 | €2,430,296 | -€654,479 | -21.2% |
| Equity | 10/15 | €879,299 | €757,021 | -€122,278 | -13.9% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Revaluation surpluses | 12 | €418,946 | €207,773 | -€211,173 | -50.4% |
| Reserves | 13 | €260,936 | €468,709 | +€207,773 | +79.6% |
| Non-distributable reserves | 130/1 | €11,860 | €11,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,860 | €11,860 | = | 0.0% |
| Distributable reserves | 133 | €249,076 | €456,849 | +€207,773 | +83.4% |
| Profit (loss) carried forward | 14 | €80,816 | -€38,061 | -€118,878 | |
| Amounts payable | 17/49 | €2,205,476 | €1,673,275 | -€532,202 | -24.1% |
| Amounts payable after more than one year | 17 | €1,284,631 | €923,550 | -€361,082 | -28.1% |
| Financial debts | 170/4 | €1,284,631 | €923,550 | -€361,082 | -28.1% |
| Amounts payable within one year | 42/48 | €919,538 | €736,347 | -€183,191 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €247,660 | €261,570 | +€13,910 | +5.6% |
| Trade debts | 44 | €92,138 | €391,248 | +€299,110 | +325% |
| Suppliers | 440/4 | €92,138 | €391,248 | +€299,110 | +325% |
| Taxes, remuneration and social security | 45 | €62,740 | €83,529 | +€20,789 | +33.1% |
| Taxes | 450/3 | €77 | €30,772 | +€30,694 | +39,688% |
| Remuneration and social security | 454/9 | €62,663 | €52,757 | -€9,906 | -15.8% |
| Other amounts payable | 47/48 | €517,000 | - | -€517,000 | |
| Accrued charges and deferred income | 492/3 | €1,307 | €13,378 | +€12,071 | +923% |
| Non-recurring operating income | 76A | €2,992 | €9,452 | +€6,460 | +216% |
| Remuneration, social security and pensions | 62 | €357,742 | €485,096 | +€127,354 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649,316 | €721,556 | +€72,240 | +11.1% |
| Other operating charges | 640/8 | €9,979 | €11,702 | +€1,723 | +17.3% |
| Non-recurring operating charges | 66A | €17,066 | - | -€17,066 | |
| Gross operating margin | 9900 | €1,366,598 | €1,167,190 | -€199,408 | -14.6% |
| Operating profit (loss) | 9901 | €332,495 | -€51,165 | -€383,659 | |
| Financial income | 75/76B | €296,010 | €865 | -€295,145 | -99.7% |
| Recurring financial income | 75 | €296,010 | €865 | -€295,145 | -99.7% |
| Financial charges | 65/66B | €28,840 | €32,941 | +€4,102 | +14.2% |
| Recurring financial charges | 65 | €28,840 | €32,941 | +€4,102 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €599,665 | -€83,241 | -€682,906 | |
| Income taxes | 67/77 | €1,849 | €35,637 | +€33,788 | +1,828% |
| Profit (loss) for the period | 9904 | €597,816 | -€118,878 | -€716,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €597,816 | -€118,878 | -€716,694 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.