DGIN DGIN DE NIVELLES: 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.
DGIN DGIN DE NIVELLES
Largest movements
- Stocks and contracts -€5,146
down €5,146 (-34.2%), from €15,035 to €9,889
- Cash +€4,025
up €4,025 (+28.1%), from €14,345 to €18,370
mainly Stocks and contracts (+€5,146) and Contributions, distributions and other (+€3,679)
- Receivables within one year -€1,533
down €1,533 (-34.0%), from €4,505 to €2,972
of which Trade receivables: -€867
- Total equity and liabilities -€2,654
down €2,654 (-7.8%), from €33,885 to €31,231
of which Equity: -€10,079
- Gross operating margin -€16,357
down €16,357, from €15,821 to -€537
- Other operating charges -€6,936
no longer reported in 2024 (was €6,936)
- Write-downs +€3,074
new in 2024: €3,074
- Taxes -€1,777
no longer reported in 2024 (was €1,777)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,885 | €31,231 | -€2,654 | -7.8% |
| Current assets | 29/58 | €33,885 | €31,231 | -€2,654 | -7.8% |
| Stocks and contracts in progress | 3 | €15,035 | €9,889 | -€5,146 | -34.2% |
| Stocks | 30/36 | €15,035 | €9,889 | -€5,146 | -34.2% |
| Amounts receivable within one year | 40/41 | €4,505 | €2,972 | -€1,533 | -34.0% |
| Trade receivables | 40 | €3,839 | €2,972 | -€867 | -22.6% |
| Other amounts receivable | 41 | €665 | - | -€665 | |
| Cash at bank and in hand | 54/58 | €14,345 | €18,370 | +€4,025 | +28.1% |
| Total equity and liabilities | 10/49 | €33,885 | €31,231 | -€2,654 | -7.8% |
| Equity | 10/15 | €17,108 | €7,029 | -€10,079 | -58.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,108 | -€2,971 | -€10,079 | |
| Amounts payable | 17/49 | €23,177 | €24,202 | +€1,025 | +4.4% |
| Amounts payable within one year | 42/48 | €23,177 | €24,202 | +€1,025 | +4.4% |
| Trade debts | 44 | - | €592 | +€592 | |
| Suppliers | 440/4 | - | €592 | +€592 | |
| Taxes, remuneration and social security | 45 | €1,777 | €610 | -€1,166 | -65.6% |
| Taxes | 450/3 | €1,777 | €610 | -€1,166 | -65.6% |
| Other amounts payable | 47/48 | €23,000 | €23,000 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,074 | +€3,074 | |
| Other operating charges | 640/8 | €6,936 | - | -€6,936 | |
| Gross operating margin | 9900 | €15,821 | -€537 | -€16,357 | |
| Operating profit (loss) | 9901 | €8,885 | -€3,610 | -€12,495 | |
| Financial charges | 65/66B | - | €69 | +€69 | |
| Recurring financial charges | 65 | - | €69 | +€69 | |
| Profit (loss) for the period before taxes | 9903 | €8,885 | -€3,679 | -€12,563 | |
| Income taxes | 67/77 | €1,777 | - | -€1,777 | |
| Profit (loss) for the period | 9904 | €7,108 | -€3,679 | -€10,786 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,108 | -€3,679 | -€10,786 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.