DGLK: 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.
DGLK
Largest movements
- Cash -€9,431
down €9,431 (-86.6%), from €10,887 to €1,456
mainly Receivables within one year (-€7,456) and Other debts (-€4,552)
- Receivables within one year +€7,456
up €7,456 (+1397.3%), from €534 to €7,990
of which Trade receivables: +€7,376
- Stocks and contracts +€1,716
new in 2025: €1,716
- Tangible fixed assets -€1,193
down €1,193 (-24.3%), from €4,908 to €3,715
of which Plant, machinery and equipment: -€1,080
- Trade debts +€5,600
new in 2025: €5,600
- Other debts -€4,552
down €4,552 (-48.1%), from €9,467 to €4,915
- Profit (loss) carried forward -€4,515
down €4,515, from €4,476 to -€38
- Advances received +€2,196
new in 2025: €2,196
- Tax, wage and social debts -€207
down €207 (-33.9%), from €610 to €403
- Gross operating margin -€3,768
down €3,768, from €1,254 to -€2,514
- Other operating charges -€451
no longer reported in 2025 (was €451)
- Depreciation +€105
up €105 (+6.2%), from €1,695 to €1,800
- Financial charges +€44
up €44 (+28.0%), from €157 to €201
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 | €16,353 | €14,876 | -€1,477 | -9.0% |
| Fixed assets | 21/28 | €4,908 | €3,715 | -€1,193 | -24.3% |
| Tangible fixed assets | 22/27 | €4,908 | €3,715 | -€1,193 | -24.3% |
| Plant, machinery and equipment | 23 | €3,428 | €2,348 | -€1,080 | -31.5% |
| Furniture and vehicles | 24 | €1,480 | €1,367 | -€113 | -7.7% |
| Current assets | 29/58 | €11,445 | €11,161 | -€284 | -2.5% |
| Stocks and contracts in progress | 3 | - | €1,716 | +€1,716 | |
| Stocks | 30/36 | - | €1,716 | +€1,716 | |
| Amounts receivable within one year | 40/41 | €534 | €7,990 | +€7,456 | +1397.3% |
| Trade receivables | 40 | €419 | €7,795 | +€7,376 | +1762.5% |
| Other amounts receivable | 41 | €115 | €195 | +€80 | +69.3% |
| Cash at bank and in hand | 54/58 | €10,887 | €1,456 | -€9,431 | -86.6% |
| Deferred charges and accrued income | 490/1 | €24 | - | -€24 | |
| Total equity and liabilities | 10/49 | €16,353 | €14,876 | -€1,477 | -9.0% |
| Equity | 10/15 | €6,276 | €1,762 | -€4,515 | -71.9% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,476 | -€38 | -€4,515 | |
| Amounts payable | 17/49 | €10,077 | €13,114 | +€3,037 | +30.1% |
| Amounts payable within one year | 42/48 | €10,077 | €13,114 | +€3,037 | +30.1% |
| Trade debts | 44 | - | €5,600 | +€5,600 | |
| Suppliers | 440/4 | - | €5,600 | +€5,600 | |
| Advances received on contracts in progress | 46 | - | €2,196 | +€2,196 | |
| Taxes, remuneration and social security | 45 | €610 | €403 | -€207 | -33.9% |
| Taxes | 450/3 | €610 | €403 | -€207 | -33.9% |
| Other amounts payable | 47/48 | €9,467 | €4,915 | -€4,552 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,695 | €1,800 | +€105 | +6.2% |
| Other operating charges | 640/8 | €451 | - | -€451 | |
| Gross operating margin | 9900 | €1,254 | -€2,514 | -€3,768 | |
| Operating profit (loss) | 9901 | -€892 | -€4,314 | -€3,422 | -383.5% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €157 | €201 | +€44 | +28.0% |
| Recurring financial charges | 65 | €157 | €201 | +€44 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,039 | -€4,515 | -€3,476 | -334.6% |
| Profit (loss) for the period | 9904 | -€1,039 | -€4,515 | -€3,476 | -334.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,039 | -€4,515 | -€3,476 | -334.6% |
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 11 October 2026 via checked.be.