DGJ.VHU: what changed
DGJ.VHU
Largest movements
- Receivables within one year -€120,305
down €120,305 (-25.2%), from €477,416 to €357,111
of which Other amounts receivable: -€80,500
- Other debts -€618,270
down €618,270 (-49.7%), from €1.2m to €626,042
- Reserves +€603,200
up €603,200 (+679%), from €88,900 to €692,100
- Debts after one year -€141,408
down €141,408 (-22.3%), from €633,945 to €492,538
- Tax, wage and social debts +€28,907
up €28,907 (+65.2%), from €44,335 to €73,241
- Financial income +€270,000
up €270,000 (+67.5%), from €400,000 to €670,000
- Taxes +€51,430
up €51,430 (+579%), from €8,890 to €60,320
- Financial charges -€4,541
down €4,541 (-12.0%), from €37,922 to €33,381
- Gross operating margin -€4,242
down €4,242 (-13.1%), from €32,344 to €28,102
- Other operating charges +€611
up €611 (+104%), from €587 to €1,198
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,297,978 | €2,176,546 | -€121,432 | -5.3% |
| Fixed assets | 21/28 | €1,807,750 | €1,807,750 | = | 0.0% |
| Financial fixed assets | 28 | €1,807,750 | €1,807,750 | = | 0.0% |
| Current assets | 29/58 | €490,228 | €368,796 | -€121,432 | -24.8% |
| Amounts receivable within one year | 40/41 | €477,416 | €357,111 | -€120,305 | -25.2% |
| Trade receivables | 40 | €61,585 | €21,780 | -€39,805 | -64.6% |
| Other amounts receivable | 41 | €415,831 | €335,331 | -€80,500 | -19.4% |
| Cash at bank and in hand | 54/58 | €12,812 | €11,685 | -€1,127 | -8.8% |
| Total equity and liabilities | 10/49 | €2,297,978 | €2,176,546 | -€121,432 | -5.3% |
| Equity | 10/15 | €228,980 | €832,182 | +€603,203 | +263% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €88,900 | €692,100 | +€603,200 | +679% |
| Distributable reserves | 133 | €88,900 | €692,100 | +€603,200 | +679% |
| Profit (loss) carried forward | 14 | €80 | €82 | +€3 | +3.3% |
| Amounts payable | 17/49 | €2,068,998 | €1,344,364 | -€724,634 | -35.0% |
| Amounts payable after more than one year | 17 | €633,945 | €492,538 | -€141,408 | -22.3% |
| Financial debts | 170/4 | €633,945 | €492,538 | -€141,408 | -22.3% |
| Amounts payable within one year | 42/48 | €1,426,800 | €843,565 | -€583,235 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €136,899 | €141,408 | +€4,508 | +3.3% |
| Trade debts | 44 | €1,254 | €2,874 | +€1,620 | +129% |
| Suppliers | 440/4 | €1,254 | €2,874 | +€1,620 | +129% |
| Taxes, remuneration and social security | 45 | €44,335 | €73,241 | +€28,907 | +65.2% |
| Taxes | 450/3 | €44,335 | €73,241 | +€28,907 | +65.2% |
| Other amounts payable | 47/48 | €1,244,312 | €626,042 | -€618,270 | -49.7% |
| Accrued charges and deferred income | 492/3 | €8,253 | €8,261 | +€9 | +0.1% |
| Other operating charges | 640/8 | €587 | €1,198 | +€611 | +104% |
| Gross operating margin | 9900 | €32,344 | €28,102 | -€4,242 | -13.1% |
| Operating profit (loss) | 9901 | €31,757 | €26,904 | -€4,853 | -15.3% |
| Financial income | 75/76B | €400,000 | €670,000 | +€270,000 | +67.5% |
| Recurring financial income | 75 | €400,000 | €670,000 | +€270,000 | +67.5% |
| Financial charges | 65/66B | €37,922 | €33,381 | -€4,541 | -12.0% |
| Recurring financial charges | 65 | €37,922 | €33,381 | -€4,541 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €393,835 | €663,523 | +€269,688 | +68.5% |
| Income taxes | 67/77 | €8,890 | €60,320 | +€51,430 | +579% |
| Profit (loss) for the period | 9904 | €384,945 | €603,203 | +€218,258 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €384,945 | €603,203 | +€218,258 | +56.7% |
Next steps
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 5 November 2026 via checked.be.