DGM CONSULT: 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.
DGM CONSULT
Largest movements
- Receivables within one year -€22,130
down €22,130 (-71.2%), from €31,081 to €8,951
of which Trade receivables: -€25,265
- Cash -€21,615
down €21,615 (-19.2%), from €112,795 to €91,180
mainly Contributions, distributions and other (-€80,000) and Other debts (-€62,000)
- Receivables after one year -€10,650
down €10,650 (-23.3%), from €45,650 to €35,000
- Other debts -€62,000
down €62,000 (-41.3%), from €150,000 to €88,000
- Profit (loss) carried forward +€11,851
up €11,851 (+59.0%), from €20,078 to €31,929
- Tax, wage and social debts -€6,559
down €6,559 (-41.1%), from €15,942 to €9,383
- Gross operating margin +€34,319
up €34,319 (+41.9%), from €81,830 to €116,149
- Taxes +€6,385
up €6,385 (+34.2%), from €18,678 to €25,063
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 | €191,945 | €136,938 | -€55,007 | -28.7% |
| Fixed assets | 21/28 | €2,419 | €1,807 | -€612 | -25.3% |
| Tangible fixed assets | 22/27 | €2,419 | €1,807 | -€612 | -25.3% |
| Furniture and vehicles | 24 | €2,419 | €1,807 | -€612 | -25.3% |
| Current assets | 29/58 | €189,526 | €135,131 | -€54,395 | -28.7% |
| Amounts receivable after more than one year | 29 | €45,650 | €35,000 | -€10,650 | -23.3% |
| Other amounts receivable | 291 | €45,650 | €35,000 | -€10,650 | -23.3% |
| Amounts receivable within one year | 40/41 | €31,081 | €8,951 | -€22,130 | -71.2% |
| Trade receivables | 40 | €26,058 | €792 | -€25,265 | -97.0% |
| Other amounts receivable | 41 | €5,023 | €8,159 | +€3,136 | +62.4% |
| Cash at bank and in hand | 54/58 | €112,795 | €91,180 | -€21,615 | -19.2% |
| Total equity and liabilities | 10/49 | €191,945 | €136,938 | -€55,007 | -28.7% |
| Equity | 10/15 | €21,078 | €32,929 | +€11,851 | +56.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,078 | €31,929 | +€11,851 | +59.0% |
| Amounts payable | 17/49 | €170,867 | €104,009 | -€66,858 | -39.1% |
| Amounts payable within one year | 42/48 | €170,867 | €104,009 | -€66,858 | -39.1% |
| Trade debts | 44 | €4,925 | €6,626 | +€1,701 | +34.5% |
| Suppliers | 440/4 | €4,925 | €6,626 | +€1,701 | +34.5% |
| Taxes, remuneration and social security | 45 | €15,942 | €9,383 | -€6,559 | -41.1% |
| Taxes | 450/3 | €15,942 | €9,383 | -€6,559 | -41.1% |
| Other amounts payable | 47/48 | €150,000 | €88,000 | -€62,000 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €434 | €612 | +€178 | +41.2% |
| Other operating charges | 640/8 | €239 | €786 | +€547 | +228.6% |
| Gross operating margin | 9900 | €81,830 | €116,149 | +€34,319 | +41.9% |
| Operating profit (loss) | 9901 | €81,157 | €114,751 | +€33,594 | +41.4% |
| Financial income | 75/76B | €2,404 | €2,736 | +€333 | +13.8% |
| Recurring financial income | 75 | €2,404 | €2,736 | +€333 | +13.8% |
| Financial charges | 65/66B | €687 | €572 | -€115 | -16.7% |
| Recurring financial charges | 65 | €687 | €572 | -€115 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €82,874 | €116,915 | +€34,041 | +41.1% |
| Income taxes | 67/77 | €18,678 | €25,063 | +€6,385 | +34.2% |
| Profit (loss) for the period | 9904 | €64,196 | €91,851 | +€27,656 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,196 | €91,851 | +€27,656 | +43.1% |
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.