DGI CONSULTING: 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.
DGI CONSULTING
Largest movements
- Cash +€31,562
up €31,562 (+48.8%), from €64,697 to €96,260
mainly Net result for the year (+€48,437) and Depreciation (+€20,230)
- Receivables within one year +€29,797
up €29,797 (+17.2%), from €172,976 to €202,773
of which Trade receivables: +€21,198
- Tangible fixed assets -€18,279
down €18,279 (-82.5%), from €22,147 to €3,868
of which Furniture and vehicles: -€17,839
- Deferred charges and accrued income -€5,680
down €5,680 (-63.3%), from €8,970 to €3,290
- Reserves +€48,437
up €48,437 (+10.8%), from €450,050 to €498,487
- Current portion of long-term debt -€12,284
down €12,284 (-100%), from €12,284 to €0
- Gross operating margin +€14,071
up €14,071 (+19.8%), from €71,136 to €85,207
- Taxes +€4,080
up €4,080 (+28.1%), from €14,529 to €18,609
- Financial income +€1,120
up €1,120 (+33.3%), from €3,362 to €4,482
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 | €484,324 | €522,761 | +€38,437 | +7.9% |
| Fixed assets | 21/28 | €22,147 | €3,868 | -€18,279 | -82.5% |
| Tangible fixed assets | 22/27 | €22,147 | €3,868 | -€18,279 | -82.5% |
| Plant, machinery and equipment | 23 | €934 | €493 | -€441 | -47.2% |
| Furniture and vehicles | 24 | €21,213 | €3,374 | -€17,839 | -84.1% |
| Current assets | 29/58 | €462,178 | €518,893 | +€56,716 | +12.3% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €172,976 | €202,773 | +€29,797 | +17.2% |
| Trade receivables | 40 | €6,899 | €28,096 | +€21,198 | +307% |
| Other amounts receivable | 41 | €166,078 | €174,677 | +€8,599 | +5.2% |
| Current investments | 50/53 | €115,534 | €116,571 | +€1,037 | +0.9% |
| Cash at bank and in hand | 54/58 | €64,697 | €96,260 | +€31,562 | +48.8% |
| Deferred charges and accrued income | 490/1 | €8,970 | €3,290 | -€5,680 | -63.3% |
| Total equity and liabilities | 10/49 | €484,324 | €522,761 | +€38,437 | +7.9% |
| Equity | 10/15 | €456,250 | €504,687 | +€48,437 | +10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €450,050 | €498,487 | +€48,437 | +10.8% |
| Distributable reserves | 133 | €450,050 | €498,487 | +€48,437 | +10.8% |
| Amounts payable | 17/49 | €28,074 | €18,074 | -€10,000 | -35.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €26,909 | €16,313 | -€10,596 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €12,284 | €0 | -€12,284 | -100% |
| Trade debts | 44 | €1,609 | €496 | -€1,113 | -69.2% |
| Suppliers | 440/4 | €1,609 | €496 | -€1,113 | -69.2% |
| Taxes, remuneration and social security | 45 | €2,548 | €5,795 | +€3,247 | +127% |
| Taxes | 450/3 | €2,548 | €5,795 | +€3,247 | +127% |
| Other amounts payable | 47/48 | €10,468 | €10,022 | -€445 | -4.3% |
| Accrued charges and deferred income | 492/3 | €1,165 | €1,761 | +€596 | +51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,707 | €20,230 | -€477 | -2.3% |
| Other operating charges | 640/8 | €1,014 | €738 | -€276 | -27.2% |
| Gross operating margin | 9900 | €71,136 | €85,207 | +€14,071 | +19.8% |
| Operating profit (loss) | 9901 | €49,416 | €64,239 | +€14,823 | +30.0% |
| Financial income | 75/76B | €3,362 | €4,482 | +€1,120 | +33.3% |
| Recurring financial income | 75 | €3,362 | €4,482 | +€1,120 | +33.3% |
| Financial charges | 65/66B | €1,638 | €1,676 | +€38 | +2.3% |
| Recurring financial charges | 65 | €1,638 | €1,676 | +€38 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €51,140 | €67,045 | +€15,905 | +31.1% |
| Income taxes | 67/77 | €14,529 | €18,609 | +€4,080 | +28.1% |
| Profit (loss) for the period | 9904 | €36,611 | €48,437 | +€11,826 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,611 | €48,437 | +€11,826 | +32.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.