DGL Trading: what changed
Two financial 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 Trading
Largest movements
- Tangible fixed assets -€2,740
down €2,740 (-28.3%), from €9,670 to €6,930
- Cash +€2,645
up €2,645 (+5.5%), from €47,694 to €50,338
mainly Other debts (+€16,634) and Net result for the year (+€11,898)
- Receivables within one year +€1,827
up €1,827 (+1,415%), from €129 to €1,956
of which Trade receivables: +€1,943
- Deferred charges and accrued income +€1,039
up €1,039 (+91.3%), from €1,139 to €2,178
- Profit (loss) carried forward -€20,262
down €20,262 (-91.4%), from €22,160 to €1,898
- Other debts +€16,634
up €16,634 (+135%), from €12,354 to €28,988
- Tax, wage and social debts +€3,500
up €3,500 (+69.7%), from €5,017 to €8,517
- Trade debts +€2,899
up €2,899 (+581%), from €499 to €3,399
- Gross operating margin -€24,641
down €24,641 (-55.1%), from €44,749 to €20,109
- Taxes -€8,739
down €8,739 (-71.7%), from €12,195 to €3,456
- Financial charges +€588
up €588 (+105%), from €557 to €1,145
- Other operating charges -€490
down €490 (-36.0%), from €1,359 to €870
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.
Derived cash bridge
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 | €58,632 | €61,402 | +€2,771 | +4.7% |
| Fixed assets | 21/28 | €9,670 | €6,930 | -€2,740 | -28.3% |
| Tangible fixed assets | 22/27 | €9,670 | €6,930 | -€2,740 | -28.3% |
| Land and buildings | 22 | €5,360 | €4,603 | -€756 | -14.1% |
| Plant, machinery and equipment | 23 | €1,974 | €1,254 | -€720 | -36.5% |
| Furniture and vehicles | 24 | €2,337 | €1,073 | -€1,264 | -54.1% |
| Current assets | 29/58 | €48,961 | €54,472 | +€5,510 | +11.3% |
| Amounts receivable within one year | 40/41 | €129 | €1,956 | +€1,827 | +1,415% |
| Trade receivables | 40 | - | €1,943 | +€1,943 | |
| Other amounts receivable | 41 | €129 | €13 | -€116 | -89.9% |
| Cash at bank and in hand | 54/58 | €47,694 | €50,338 | +€2,645 | +5.5% |
| Deferred charges and accrued income | 490/1 | €1,139 | €2,178 | +€1,039 | +91.3% |
| Total equity and liabilities | 10/49 | €58,632 | €61,402 | +€2,771 | +4.7% |
| Equity | 10/15 | €40,760 | €20,498 | -€20,262 | -49.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,160 | €1,898 | -€20,262 | -91.4% |
| Amounts payable | 17/49 | €17,871 | €40,904 | +€23,033 | +129% |
| Amounts payable within one year | 42/48 | €17,871 | €40,904 | +€23,033 | +129% |
| Trade debts | 44 | €499 | €3,399 | +€2,899 | +581% |
| Suppliers | 440/4 | €499 | €3,399 | +€2,899 | +581% |
| Taxes, remuneration and social security | 45 | €5,017 | €8,517 | +€3,500 | +69.7% |
| Taxes | 450/3 | €5,017 | €8,517 | +€3,500 | +69.7% |
| Other amounts payable | 47/48 | €12,354 | €28,988 | +€16,634 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,624 | €2,740 | +€116 | +4.4% |
| Other operating charges | 640/8 | €1,359 | €870 | -€490 | -36.0% |
| Gross operating margin | 9900 | €44,749 | €20,109 | -€24,641 | -55.1% |
| Operating profit (loss) | 9901 | €40,767 | €16,499 | -€24,267 | -59.5% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €557 | €1,145 | +€588 | +105% |
| Recurring financial charges | 65 | €557 | €1,145 | +€588 | +105% |
| Profit (loss) for the period before taxes | 9903 | €40,218 | €15,354 | -€24,864 | -61.8% |
| Income taxes | 67/77 | €12,195 | €3,456 | -€8,739 | -71.7% |
| Profit (loss) for the period | 9904 | €28,023 | €11,898 | -€16,125 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,023 | €11,898 | -€16,125 | -57.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.