DGJ Pierres: what changed
What changed
DGJ Pierres
NACE 23.700, Cutting, shaping and finishing of stone
filed annual accounts (NBB)
Net result for the year
€123,321
2024 · €110,463+€12,858
Equity
€566,249
2024 · €564,928+€1,321
Cash
€510,967
2024 · €335,302+€175,665
Balance sheet total
€808,800
2024 · €698,085+€110,715
Largest movements
Assets
- Cash +€175,665
up €175,665 (+52.4%), from €335,302 to €510,967
mainly Net result for the year (+€123,321) and Receivables within one year (+€53,261)
- Receivables within one year -€53,261
down €53,261 (-20.5%), from €260,374 to €207,113
of which Trade receivables: -€53,273
- Tangible fixed assets -€15,408
down €15,408 (-41.8%), from €36,824 to €21,415
of which Furniture and vehicles: -€10,013
Equity and liabilities
- Other debts +€52,000
up €52,000 (+116%), from €45,000 to €97,000
- Debts after one year +€40,807
up €40,807 (+561%), from €7,271 to €48,078
- Trade debts +€8,264
up €8,264 (+14.3%), from €57,812 to €66,077
Income statement
- Staff costs +€23,138
up €23,138 (+16.3%), from €142,162 to €165,300
- Gross operating margin +€22,612
up €22,612 (+7.0%), from €324,840 to €347,452
- Other operating charges -€13,929
down €13,929 (-67.5%), from €20,646 to €6,717
- Depreciation -€4,470
down €4,470 (-20.7%), from €21,562 to €17,092
- Taxes +€4,117
up €4,117 (+10.9%), from €37,778 to €41,896
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€110,463
Gross operating margin
+€22,612
Staff costs
-€23,138
Depreciation
+€4,470
Other operating charges
+€13,929
Financial income
-€1,563
Financial charges
+€664
Taxes
-€4,117
Result 2025
€123,321
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€256,434
Investment
-€1,684
Financing
-€79,085
Cash 2024
€335,302
From operations (derived)
+€256,434
Net result for the year
+€123,321
Depreciation
+€17,092
Stocks and contracts
-€959
Receivables within one year
+€53,261
Deferred charges and accrued income
-€2,760
Trade debts
+€8,264
Tax, wage and social debts
+€6,215
Other debts
+€52,000
Investment (derived)
-€1,684
Investment in fixed assets (net)
-€1,684
Financing
-€79,085
Debts after one year
+€40,807
Current portion of long-term debt
+€2,108
Contributions, distributions and other
-€122,000
Cash 2025
€510,967
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €698,085 | €808,800 | +€110,715 | +15.9% |
| Fixed assets | 21/28 | €36,824 | €21,415 | -€15,408 | -41.8% |
| Tangible fixed assets | 22/27 | €36,824 | €21,415 | -€15,408 | -41.8% |
| Land and buildings | 22 | €12,340 | €9,428 | -€2,912 | -23.6% |
| Plant, machinery and equipment | 23 | €12,712 | €10,229 | -€2,483 | -19.5% |
| Furniture and vehicles | 24 | €11,771 | €1,758 | -€10,013 | -85.1% |
| Current assets | 29/58 | €661,261 | €787,385 | +€126,123 | +19.1% |
| Stocks and contracts in progress | 3 | €62,083 | €63,042 | +€959 | +1.5% |
| Stocks | 30/36 | €62,083 | €63,042 | +€959 | +1.5% |
| Amounts receivable within one year | 40/41 | €260,374 | €207,113 | -€53,261 | -20.5% |
| Trade receivables | 40 | €256,985 | €203,712 | -€53,273 | -20.7% |
| Other amounts receivable | 41 | €3,389 | €3,401 | +€12 | +0.4% |
| Cash at bank and in hand | 54/58 | €335,302 | €510,967 | +€175,665 | +52.4% |
| Deferred charges and accrued income | 490/1 | €3,502 | €6,262 | +€2,760 | +78.8% |
| Total equity and liabilities | 10/49 | €698,085 | €808,800 | +€110,715 | +15.9% |
| Equity | 10/15 | €564,928 | €566,249 | +€1,321 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,110 | €133,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €131,250 | €131,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €413,218 | €414,539 | +€1,321 | +0.3% |
| Amounts payable | 17/49 | €133,157 | €242,551 | +€109,394 | +82.2% |
| Amounts payable after more than one year | 17 | €7,271 | €48,078 | +€40,807 | +561% |
| Financial debts | 170/4 | €7,271 | €48,078 | +€40,807 | +561% |
| Amounts payable within one year | 42/48 | €125,887 | €194,474 | +€68,587 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €14,155 | €16,263 | +€2,108 | +14.9% |
| Trade debts | 44 | €57,812 | €66,077 | +€8,264 | +14.3% |
| Suppliers | 440/4 | €57,812 | €66,077 | +€8,264 | +14.3% |
| Taxes, remuneration and social security | 45 | €8,919 | €15,134 | +€6,215 | +69.7% |
| Taxes | 450/3 | €4,674 | €6,176 | +€1,502 | +32.1% |
| Remuneration and social security | 454/9 | €4,245 | €8,957 | +€4,712 | +111% |
| Other amounts payable | 47/48 | €45,000 | €97,000 | +€52,000 | +116% |
| Remuneration, social security and pensions | 62 | €142,162 | €165,300 | +€23,138 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,562 | €17,092 | -€4,470 | -20.7% |
| Other operating charges | 640/8 | €20,646 | €6,717 | -€13,929 | -67.5% |
| Gross operating margin | 9900 | €324,840 | €347,452 | +€22,612 | +7.0% |
| Operating profit (loss) | 9901 | €140,469 | €158,343 | +€17,874 | +12.7% |
| Financial income | 75/76B | €11,840 | €10,278 | -€1,563 | -13.2% |
| Recurring financial income | 75 | €11,840 | €10,278 | -€1,563 | -13.2% |
| Financial charges | 65/66B | €4,068 | €3,404 | -€664 | -16.3% |
| Recurring financial charges | 65 | €4,068 | €3,404 | -€664 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €148,241 | €165,217 | +€16,975 | +11.5% |
| Income taxes | 67/77 | €37,778 | €41,896 | +€4,117 | +10.9% |
| Profit (loss) for the period | 9904 | €110,463 | €123,321 | +€12,858 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €110,463 | €123,321 | +€12,858 | +11.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.