DGM IT CONSULT: 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.
DGM IT CONSULT
Largest movements
- Cash +€31,718
up €31,718 (+36.8%), from €86,077 to €117,795
mainly Other debts (+€109,605) and Net result for the year (+€45,091)
- Receivables within one year +€8,619
up €8,619 (+706%), from €1,222 to €9,841
- Other debts +€109,605
up €109,605 (+1,048%), from €10,459 to €120,064
- Profit (loss) carried forward -€64,875
down €64,875 (-99.9%), from €64,909 to €34
- Tax, wage and social debts -€3,695
down €3,695 (-32.8%), from €11,267 to €7,572
- Trade debts -€1,391
no longer reported in 2025 (was €1,391)
- Gross operating margin +€21,274
up €21,274 (+59.8%), from €35,561 to €56,835
- Taxes +€4,660
up €4,660 (+64.5%), from €7,221 to €11,881
- Financial income +€720
up €720 (+24,077%), from €3 to €723
- Financial charges -€718
down €718 (-81.6%), from €880 to €162
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 | €88,526 | €128,170 | +€39,644 | +44.8% |
| Fixed assets | 21/28 | €495 | €71 | -€424 | -85.6% |
| Tangible fixed assets | 22/27 | €495 | €71 | -€424 | -85.6% |
| Furniture and vehicles | 24 | €495 | €71 | -€424 | -85.6% |
| Current assets | 29/58 | €88,031 | €128,099 | +€40,068 | +45.5% |
| Amounts receivable within one year | 40/41 | €1,222 | €9,841 | +€8,619 | +706% |
| Trade receivables | 40 | €1,222 | €9,841 | +€8,619 | +706% |
| Cash at bank and in hand | 54/58 | €86,077 | €117,795 | +€31,718 | +36.8% |
| Deferred charges and accrued income | 490/1 | €732 | €463 | -€269 | -36.8% |
| Total equity and liabilities | 10/49 | €88,526 | €128,170 | +€39,644 | +44.8% |
| Equity | 10/15 | €65,409 | €534 | -€64,875 | -99.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,909 | €34 | -€64,875 | -99.9% |
| Amounts payable | 17/49 | €23,117 | €127,636 | +€104,519 | +452% |
| Amounts payable within one year | 42/48 | €23,117 | €127,636 | +€104,519 | +452% |
| Trade debts | 44 | €1,391 | - | -€1,391 | |
| Suppliers | 440/4 | €1,391 | - | -€1,391 | |
| Taxes, remuneration and social security | 45 | €11,267 | €7,572 | -€3,695 | -32.8% |
| Taxes | 450/3 | €11,267 | €7,572 | -€3,695 | -32.8% |
| Other amounts payable | 47/48 | €10,459 | €120,064 | +€109,605 | +1,048% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €424 | -€3 | -0.7% |
| Other operating charges | 640/8 | €27 | - | -€27 | |
| Gross operating margin | 9900 | €35,561 | €56,835 | +€21,274 | +59.8% |
| Operating profit (loss) | 9901 | €35,108 | €56,411 | +€21,303 | +60.7% |
| Financial income | 75/76B | €3 | €723 | +€720 | +24,077% |
| Recurring financial income | 75 | €3 | €723 | +€720 | +24,077% |
| Financial charges | 65/66B | €880 | €162 | -€718 | -81.6% |
| Recurring financial charges | 65 | €880 | €162 | -€718 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | €34,230 | €56,972 | +€22,741 | +66.4% |
| Income taxes | 67/77 | €7,221 | €11,881 | +€4,660 | +64.5% |
| Profit (loss) for the period | 9904 | €27,010 | €45,091 | +€18,081 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,010 | €45,091 | +€18,081 | +66.9% |
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 24 October 2026 via checked.be.