DGM CONSULTING: what changed
DGM CONSULTING
Largest movements
- Cash +€63,474
up €63,474 (+112%), from €56,745 to €120,220
mainly Net result for the year (+€39,448) and Receivables within one year (+€16,428)
- Receivables within one year -€16,428
down €16,428 (-62.2%), from €26,401 to €9,972
of which Other amounts receivable: -€12,652
- Tangible fixed assets -€3,760
down €3,760 (-12.3%), from €30,655 to €26,895
of which Land and buildings: -€2,191
- Reserves +€34,121
up €34,121 (+35.1%), from €97,199 to €131,320
- Trade debts +€5,601
up €5,601 (+246%), from €2,275 to €7,876
- Tax, wage and social debts +€2,948
up €2,948 (+39.8%), from €7,409 to €10,357
- Other debts +€2,329
new in 2025: €2,329
- Short-term financial debts -€2,307
down €2,307 (-61.6%), from €3,743 to €1,436
- Gross operating margin +€7,413
up €7,413 (+12.4%), from €59,796 to €67,209
- Taxes +€2,641
up €2,641 (+14.4%), from €18,354 to €20,995
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,825 | €159,518 | +€42,693 | +36.5% |
| Fixed assets | 21/28 | €30,655 | €26,895 | -€3,760 | -12.3% |
| Tangible fixed assets | 22/27 | €30,655 | €26,895 | -€3,760 | -12.3% |
| Land and buildings | 22 | €23,815 | €21,623 | -€2,191 | -9.2% |
| Plant, machinery and equipment | 23 | €1,493 | €1,301 | -€192 | -12.9% |
| Furniture and vehicles | 24 | €5,347 | €3,971 | -€1,376 | -25.7% |
| Current assets | 29/58 | €86,170 | €132,623 | +€46,453 | +53.9% |
| Amounts receivable within one year | 40/41 | €26,401 | €9,972 | -€16,428 | -62.2% |
| Trade receivables | 40 | €13,748 | €9,972 | -€3,776 | -27.5% |
| Other amounts receivable | 41 | €12,652 | €0 | -€12,652 | -100% |
| Cash at bank and in hand | 54/58 | €56,745 | €120,220 | +€63,474 | +112% |
| Deferred charges and accrued income | 490/1 | €3,024 | €2,432 | -€593 | -19.6% |
| Total equity and liabilities | 10/49 | €116,825 | €159,518 | +€42,693 | +36.5% |
| Equity | 10/15 | €103,399 | €137,520 | +€34,121 | +33.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €97,199 | €131,320 | +€34,121 | +35.1% |
| Distributable reserves | 133 | €97,199 | €131,320 | +€34,121 | +35.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,427 | €21,998 | +€8,572 | +63.8% |
| Amounts payable within one year | 42/48 | €13,427 | €21,998 | +€8,572 | +63.8% |
| Financial debts | 43 | €3,743 | €1,436 | -€2,307 | -61.6% |
| Credit institutions | 430/8 | €3,743 | €1,436 | -€2,307 | -61.6% |
| Trade debts | 44 | €2,275 | €7,876 | +€5,601 | +246% |
| Suppliers | 440/4 | €2,275 | €7,876 | +€5,601 | +246% |
| Taxes, remuneration and social security | 45 | €7,409 | €10,357 | +€2,948 | +39.8% |
| Taxes | 450/3 | €7,409 | €10,357 | +€2,948 | +39.8% |
| Other amounts payable | 47/48 | - | €2,329 | +€2,329 | |
| Non-recurring operating income | 76A | - | €10,841 | +€10,841 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,622 | €3,760 | +€138 | +3.8% |
| Other operating charges | 640/8 | €562 | €704 | +€141 | +25.1% |
| Gross operating margin | 9900 | €59,796 | €67,209 | +€7,413 | +12.4% |
| Operating profit (loss) | 9901 | €55,612 | €62,746 | +€7,134 | +12.8% |
| Financial income | 75/76B | €116 | €94 | -€22 | -19.1% |
| Recurring financial income | 75 | €116 | €94 | -€22 | -19.1% |
| Financial charges | 65/66B | €2,291 | €2,397 | +€106 | +4.6% |
| Recurring financial charges | 65 | €2,291 | €2,397 | +€106 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €53,437 | €60,442 | +€7,006 | +13.1% |
| Income taxes | 67/77 | €18,354 | €20,995 | +€2,641 | +14.4% |
| Profit (loss) for the period | 9904 | €35,083 | €39,448 | +€4,365 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,083 | €39,448 | +€4,365 | +12.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.