DGI: 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.
DGI
Largest movements
- Cash +€58,065
up €58,065 (+68.9%), from €84,330 to €142,395
mainly Trade debts (+€114,845) and Net result for the year (+€26,438)
- Intangible fixed assets -€20,333
no longer reported in 2025 (was €20,333)
- Receivables within one year +€17,832
up €17,832 (+9.0%), from €198,088 to €215,920
of which Trade receivables: +€9,965
- Trade debts +€114,845
up €114,845 (+71.5%), from €160,725 to €275,570
- Advances received -€90,350
no longer reported in 2025 (was €90,350)
- Profit (loss) carried forward +€26,438
up €26,438 (+12.4%), from -€213,737 to -€187,299
- Gross operating margin +€121,544
up €121,544 (+82.9%), from €146,574 to €268,119
- Staff costs -€83,788
down €83,788 (-28.1%), from €297,796 to €214,009
- Depreciation -€14,837
down €14,837 (-41.5%), from €35,760 to €20,923
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 | €306,398 | €359,864 | +€53,467 | +17.5% |
| Fixed assets | 21/28 | €20,923 | - | -€20,923 | |
| Intangible fixed assets | 21 | €20,333 | - | -€20,333 | |
| Tangible fixed assets | 22/27 | €589 | - | -€589 | |
| Furniture and vehicles | 24 | €589 | - | -€589 | |
| Current assets | 29/58 | €285,475 | €359,864 | +€74,389 | +26.1% |
| Amounts receivable within one year | 40/41 | €198,088 | €215,920 | +€17,832 | +9.0% |
| Trade receivables | 40 | €192,958 | €202,923 | +€9,965 | +5.2% |
| Other amounts receivable | 41 | €5,130 | €12,997 | +€7,867 | +153.4% |
| Cash at bank and in hand | 54/58 | €84,330 | €142,395 | +€58,065 | +68.9% |
| Deferred charges and accrued income | 490/1 | €3,057 | €1,549 | -€1,508 | -49.3% |
| Total equity and liabilities | 10/49 | €306,398 | €359,864 | +€53,467 | +17.5% |
| Equity | 10/15 | -€158,737 | -€132,299 | +€26,438 | +16.7% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,737 | -€187,299 | +€26,438 | +12.4% |
| Amounts payable | 17/49 | €465,134 | €492,163 | +€27,029 | +5.8% |
| Amounts payable after more than one year | 17 | €180,000 | €180,000 | = | 0.0% |
| Other amounts payable | 178/9 | €180,000 | €180,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €284,997 | €312,163 | +€27,166 | +9.5% |
| Trade debts | 44 | €160,725 | €275,570 | +€114,845 | +71.5% |
| Suppliers | 440/4 | €160,725 | €275,570 | +€114,845 | +71.5% |
| Advances received on contracts in progress | 46 | €90,350 | - | -€90,350 | |
| Taxes, remuneration and social security | 45 | €20,265 | €22,903 | +€2,638 | +13.0% |
| Taxes | 450/3 | - | €5,794 | +€5,794 | |
| Remuneration and social security | 454/9 | €20,265 | €17,109 | -€3,156 | -15.6% |
| Other amounts payable | 47/48 | €13,657 | €13,691 | +€34 | +0.2% |
| Accrued charges and deferred income | 492/3 | €137 | - | -€137 | |
| Remuneration, social security and pensions | 62 | €297,796 | €214,009 | -€83,788 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,760 | €20,923 | -€14,837 | -41.5% |
| Other operating charges | 640/8 | €1,994 | €2,176 | +€182 | +9.1% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €146,574 | €268,119 | +€121,544 | +82.9% |
| Operating profit (loss) | 9901 | -€188,976 | €30,962 | +€219,937 | |
| Financial income | 75/76B | €230 | €56 | -€174 | -75.7% |
| Recurring financial income | 75 | €230 | €56 | -€174 | -75.7% |
| Financial charges | 65/66B | €4,901 | €4,302 | -€599 | -12.2% |
| Recurring financial charges | 65 | €4,901 | €4,302 | -€599 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€193,646 | €26,716 | +€220,363 | |
| Income taxes | 67/77 | €411 | €278 | -€133 | -32.3% |
| Profit (loss) for the period | 9904 | -€194,057 | €26,438 | +€220,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€194,057 | €26,438 | +€220,495 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.