DGK: 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.
DGK
Largest movements
- Cash +€31,149
up €31,149 (+1178.7%), from €2,643 to €33,791
mainly Trade debts (+€36,307) and Net result for the year (+€18,018)
- Tangible fixed assets +€3,652
new in 2025: €3,652
- Receivables within one year +€2,110
up €2,110 (+10.4%), from €20,270 to €22,380
of which Other amounts receivable: +€5,705
- Trade debts +€36,307
up €36,307 (+284.8%), from €12,747 to €49,054
- Current portion of long-term debt -€34,161
no longer reported in 2025 (was €34,161)
- Profit (loss) carried forward +€18,018
up €18,018 (+40.4%), from -€44,585 to -€26,566
- Other debts +€16,747
up €16,747 (+95.2%), from €17,589 to €34,336
- Turnover -€45,757
no longer reported in 2025 (was €45,757)
- Gross operating margin -€19,585
down €19,585 (-42.8%), from €45,757 to €26,172
- Financial charges +€7,588
up €7,588 (+1461.9%), from €519 to €8,107
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.
Cash bridge derived
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 | €22,912 | €59,824 | +€36,911 | +161.1% |
| Fixed assets | 21/28 | - | €3,652 | +€3,652 | |
| Tangible fixed assets | 22/27 | - | €3,652 | +€3,652 | |
| Furniture and vehicles | 24 | - | €3,652 | +€3,652 | |
| Current assets | 29/58 | €22,912 | €56,171 | +€33,259 | +145.2% |
| Amounts receivable within one year | 40/41 | €20,270 | €22,380 | +€2,110 | +10.4% |
| Trade receivables | 40 | €18,094 | €14,499 | -€3,595 | -19.9% |
| Other amounts receivable | 41 | €2,176 | €7,881 | +€5,705 | +262.2% |
| Cash at bank and in hand | 54/58 | €2,643 | €33,791 | +€31,149 | +1178.7% |
| Total equity and liabilities | 10/49 | €22,912 | €59,824 | +€36,911 | +161.1% |
| Equity | 10/15 | -€41,585 | -€23,566 | +€18,018 | +43.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,585 | -€26,566 | +€18,018 | +40.4% |
| Amounts payable | 17/49 | €64,497 | €83,390 | +€18,893 | +29.3% |
| Amounts payable within one year | 42/48 | €64,497 | €83,390 | +€18,893 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €34,161 | - | -€34,161 | |
| Trade debts | 44 | €12,747 | €49,054 | +€36,307 | +284.8% |
| Suppliers | 440/4 | €12,747 | €49,054 | +€36,307 | +284.8% |
| Other amounts payable | 47/48 | €17,589 | €34,336 | +€16,747 | +95.2% |
| Turnover | 70 | €45,757 | - | -€45,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €49 | +€49 | |
| Gross operating margin | 9900 | €45,757 | €26,172 | -€19,585 | -42.8% |
| Operating profit (loss) | 9901 | €45,757 | €26,123 | -€19,634 | -42.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €519 | €8,107 | +€7,588 | +1461.9% |
| Recurring financial charges | 65 | €519 | €8,107 | +€7,588 | +1461.9% |
| Profit (loss) for the period before taxes | 9903 | €45,238 | €18,018 | -€27,220 | -60.2% |
| Profit (loss) for the period | 9904 | €45,238 | €18,018 | -€27,220 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,238 | €18,018 | -€27,220 | -60.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.