DGJ: 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.
DGJ
Largest movements
- Receivables within one year +€1,441
up €1,441 (+207.2%), from €695 to €2,136
- Deferred charges and accrued income -€378
down €378 (-34.7%), from €1,090 to €712
- Profit (loss) carried forward +€22,711
up €22,711 (+85.2%), from -€26,641 to -€3,930
- Other debts -€12,766
down €12,766 (-85.5%), from €14,930 to €2,164
- Debts after one year -€4,339
down €4,339 (-50.2%), from €8,637 to €4,299
- Current portion of long-term debt -€3,027
down €3,027 (-41.1%), from €7,366 to €4,339
- Reserves -€1,860
down €1,860 (-100.0%), from €1,860 to €0
- Gross operating margin +€6,318
up €6,318 (+36.8%), from €17,147 to €23,465
- Financial charges -€835
down €835 (-20.8%), from €4,023 to €3,188
- Taxes -€722
down €722 (-100.0%), from €722 to €0
- Financial income -€378
down €378 (-34.7%), from €1,090 to €712
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,197 | €30,260 | +€1,063 | +3.6% |
| Current assets | 29/58 | €29,197 | €30,260 | +€1,063 | +3.6% |
| Amounts receivable after more than one year | 29 | €27,412 | €27,412 | = | 0.0% |
| Other amounts receivable | 291 | €27,412 | €27,412 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €695 | €2,136 | +€1,441 | +207.2% |
| Trade receivables | 40 | €695 | €2,136 | +€1,441 | +207.2% |
| Deferred charges and accrued income | 490/1 | €1,090 | €712 | -€378 | -34.7% |
| Total equity and liabilities | 10/49 | €29,197 | €30,260 | +€1,063 | +3.6% |
| Equity | 10/15 | -€14,581 | €6,270 | +€20,851 | |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | -€26,641 | -€3,930 | +€22,711 | +85.2% |
| Amounts payable | 17/49 | €43,779 | €23,990 | -€19,789 | -45.2% |
| Amounts payable after more than one year | 17 | €8,637 | €4,299 | -€4,339 | -50.2% |
| Financial debts | 170/4 | €8,637 | €4,299 | -€4,339 | -50.2% |
| Amounts payable within one year | 42/48 | €35,142 | €19,692 | -€15,450 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €7,366 | €4,339 | -€3,027 | -41.1% |
| Financial debts | 43 | €8,745 | €7,965 | -€780 | -8.9% |
| Credit institutions | 430/8 | €8,745 | €7,965 | -€780 | -8.9% |
| Trade debts | 44 | €387 | €2,099 | +€1,712 | +442.8% |
| Suppliers | 440/4 | €387 | €2,099 | +€1,712 | +442.8% |
| Taxes, remuneration and social security | 45 | €3,715 | €3,126 | -€589 | -15.9% |
| Taxes | 450/3 | €3,715 | €3,126 | -€589 | -15.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,930 | €2,164 | -€12,766 | -85.5% |
| Other operating charges | 640/8 | €309 | €138 | -€171 | -55.3% |
| Gross operating margin | 9900 | €17,147 | €23,465 | +€6,318 | +36.8% |
| Operating profit (loss) | 9901 | €16,838 | €23,327 | +€6,489 | +38.5% |
| Financial income | 75/76B | €1,090 | €712 | -€378 | -34.7% |
| Recurring financial income | 75 | €1,090 | €712 | -€378 | -34.7% |
| Financial charges | 65/66B | €4,023 | €3,188 | -€835 | -20.8% |
| Recurring financial charges | 65 | €4,023 | €3,188 | -€835 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €13,905 | €20,851 | +€6,946 | +50.0% |
| Income taxes | 67/77 | €722 | €0 | -€722 | -100.0% |
| Profit (loss) for the period | 9904 | €13,183 | €20,851 | +€7,669 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,183 | €20,851 | +€7,669 | +58.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.