DGL FINANCES: 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.
DGL FINANCES
Largest movements
- Cash -€41,334
down €41,334 (-25.7%), from €160,841 to €119,507
mainly Contributions, distributions and other (-€150,000) and Tax, wage and social debts (-€45,377)
- Tangible fixed assets +€3,834
up €3,834 (+350.0%), from €1,095 to €4,929
of which Plant, machinery and equipment: +€4,312
- Tax, wage and social debts -€45,377
down €45,377 (-48.4%), from €93,790 to €48,413
of which Taxes: -€56,363
- Other debts +€10,000
up €10,000 (+7.1%), from €140,000 to €150,000
- Profit (loss) carried forward -€4,469
down €4,469 (-65.7%), from €6,803 to €2,333
- Gross operating margin +€19,816
up €19,816 (+4.4%), from €454,987 to €474,803
- Staff costs +€18,106
up €18,106 (+7.2%), from €252,438 to €270,544
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 | €276,294 | €238,093 | -€38,201 | -13.8% |
| Fixed assets | 21/28 | €1,095 | €4,929 | +€3,834 | +350.0% |
| Tangible fixed assets | 22/27 | €1,095 | €4,929 | +€3,834 | +350.0% |
| Plant, machinery and equipment | 23 | - | €4,312 | +€4,312 | |
| Furniture and vehicles | 24 | €1,095 | €617 | -€478 | -43.7% |
| Current assets | 29/58 | €275,199 | €233,164 | -€42,035 | -15.3% |
| Amounts receivable within one year | 40/41 | €108,673 | €110,372 | +€1,699 | +1.6% |
| Trade receivables | 40 | €108,613 | €99,264 | -€9,349 | -8.6% |
| Other amounts receivable | 41 | €60 | €11,107 | +€11,047 | +18400.0% |
| Cash at bank and in hand | 54/58 | €160,841 | €119,507 | -€41,334 | -25.7% |
| Deferred charges and accrued income | 490/1 | €5,684 | €3,286 | -€2,399 | -42.2% |
| Total equity and liabilities | 10/49 | €276,294 | €238,093 | -€38,201 | -13.8% |
| Equity | 10/15 | €11,303 | €6,833 | -€4,469 | -39.5% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,803 | €2,333 | -€4,469 | -65.7% |
| Amounts payable | 17/49 | €264,991 | €231,260 | -€33,732 | -12.7% |
| Amounts payable within one year | 42/48 | €264,785 | €230,958 | -€33,827 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €28,730 | €30,482 | +€1,752 | +6.1% |
| Trade debts | 44 | €2,265 | €2,063 | -€202 | -8.9% |
| Suppliers | 440/4 | €2,265 | €2,063 | -€202 | -8.9% |
| Taxes, remuneration and social security | 45 | €93,790 | €48,413 | -€45,377 | -48.4% |
| Taxes | 450/3 | €67,102 | €10,739 | -€56,363 | -84.0% |
| Remuneration and social security | 454/9 | €26,688 | €37,675 | +€10,987 | +41.2% |
| Other amounts payable | 47/48 | €140,000 | €150,000 | +€10,000 | +7.1% |
| Accrued charges and deferred income | 492/3 | €206 | €301 | +€95 | +46.2% |
| Remuneration, social security and pensions | 62 | €252,438 | €270,544 | +€18,106 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | €1,485 | +€1,145 | +337.0% |
| Other operating charges | 640/8 | €1,029 | €1,707 | +€677 | +65.8% |
| Gross operating margin | 9900 | €454,987 | €474,803 | +€19,816 | +4.4% |
| Operating profit (loss) | 9901 | €201,180 | €201,068 | -€112 | -0.1% |
| Financial income | 75/76B | €1,667 | €1,175 | -€491 | -29.5% |
| Recurring financial income | 75 | €1,667 | €1,175 | -€491 | -29.5% |
| Financial charges | 65/66B | €2,851 | €4,355 | +€1,504 | +52.8% |
| Recurring financial charges | 65 | €2,851 | €4,355 | +€1,504 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €199,996 | €197,888 | -€2,107 | -1.1% |
| Income taxes | 67/77 | €53,970 | €52,358 | -€1,612 | -3.0% |
| Profit (loss) for the period | 9904 | €146,026 | €145,531 | -€495 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €146,026 | €145,531 | -€495 | -0.3% |
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 6 October 2026 via checked.be.