DGM PERFORMANCE: 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 PERFORMANCE
Largest movements
- Deferred charges and accrued income +€11,418
up €11,418 (+15,044%), from €76 to €11,494
- Receivables within one year +€5,328
up €5,328 (+36.2%), from €14,738 to €20,066
of which Other amounts receivable: +€4,749
- Stocks and contracts -€2,300
down €2,300 (-44.7%), from €5,150 to €2,850
- Cash -€835
down €835 (-12.0%), from €6,963 to €6,128
mainly Deferred charges and accrued income (-€11,418) and Investment in fixed assets (net) (-€5,614)
- Current portion of long-term debt +€4,954
up €4,954 (+323%), from €1,533 to €6,487
- Profit (loss) carried forward +€4,904
up €4,904 (+45.1%), from -€10,878 to -€5,974
- Other debts +€3,222
up €3,222 (+16.9%), from €19,061 to €22,283
- Tax, wage and social debts +€2,818
up €2,818 (+53.1%), from €5,306 to €8,124
- Trade debts -€1,412
down €1,412 (-18.9%), from €7,475 to €6,063
- Gross operating margin -€26,555
down €26,555 (-56.3%), from €47,137 to €20,583
- Depreciation +€2,448
up €2,448 (+96.2%), from €2,545 to €4,993
- Financial charges +€1,732
up €1,732 (+78.3%), from €2,212 to €3,944
- Taxes -€1,692
down €1,692 (-38.1%), from €4,443 to €2,751
- Other operating charges +€1,393
up €1,393 (+163%), from €854 to €2,247
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 | €50,353 | €64,586 | +€14,232 | +28.3% |
| Fixed assets | 21/28 | €23,427 | €24,048 | +€620 | +2.6% |
| Intangible fixed assets | 21 | €6,385 | €6,385 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,042 | €12,663 | +€620 | +5.2% |
| Plant, machinery and equipment | 23 | €2,796 | €2,392 | -€404 | -14.4% |
| Furniture and vehicles | 24 | €9,246 | €10,270 | +€1,024 | +11.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €26,926 | €40,538 | +€13,612 | +50.6% |
| Stocks and contracts in progress | 3 | €5,150 | €2,850 | -€2,300 | -44.7% |
| Stocks | 30/36 | €5,150 | €2,850 | -€2,300 | -44.7% |
| Amounts receivable within one year | 40/41 | €14,738 | €20,066 | +€5,328 | +36.2% |
| Trade receivables | 40 | €13,938 | €14,517 | +€579 | +4.2% |
| Other amounts receivable | 41 | €800 | €5,549 | +€4,749 | +594% |
| Cash at bank and in hand | 54/58 | €6,963 | €6,128 | -€835 | -12.0% |
| Deferred charges and accrued income | 490/1 | €76 | €11,494 | +€11,418 | +15,044% |
| Total equity and liabilities | 10/49 | €50,353 | €64,586 | +€14,232 | +28.3% |
| Equity | 10/15 | €13,842 | €18,746 | +€4,904 | +35.4% |
| Contributions | 10/11 | €24,720 | €24,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,878 | -€5,974 | +€4,904 | +45.1% |
| Amounts payable | 17/49 | €36,512 | €45,840 | +€9,328 | +25.5% |
| Amounts payable after more than one year | 17 | €3,136 | €2,107 | -€1,030 | -32.8% |
| Financial debts | 170/4 | €3,136 | €2,107 | -€1,030 | -32.8% |
| Amounts payable within one year | 42/48 | €33,376 | €42,957 | +€9,582 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €1,533 | €6,487 | +€4,954 | +323% |
| Trade debts | 44 | €7,475 | €6,063 | -€1,412 | -18.9% |
| Suppliers | 440/4 | €7,475 | €6,063 | -€1,412 | -18.9% |
| Taxes, remuneration and social security | 45 | €5,306 | €8,124 | +€2,818 | +53.1% |
| Taxes | 450/3 | €5,306 | €8,124 | +€2,818 | +53.1% |
| Other amounts payable | 47/48 | €19,061 | €22,283 | +€3,222 | +16.9% |
| Accrued charges and deferred income | 492/3 | - | €776 | +€776 | |
| Non-recurring operating income | 76A | €4,590 | €1,482 | -€3,107 | -67.7% |
| Remuneration, social security and pensions | 62 | €1,575 | €1,603 | +€28 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,545 | €4,993 | +€2,448 | +96.2% |
| Other operating charges | 640/8 | €854 | €2,247 | +€1,393 | +163% |
| Non-recurring operating charges | 66A | €3,322 | €206 | -€3,117 | -93.8% |
| Gross operating margin | 9900 | €47,137 | €20,583 | -€26,555 | -56.3% |
| Operating profit (loss) | 9901 | €38,841 | €11,534 | -€27,307 | -70.3% |
| Financial income | 75/76B | €30 | €65 | +€35 | +114% |
| Recurring financial income | 75 | €30 | €65 | +€35 | +114% |
| Financial charges | 65/66B | €2,212 | €3,944 | +€1,732 | +78.3% |
| Recurring financial charges | 65 | €2,212 | €3,944 | +€1,732 | +78.3% |
| Profit (loss) for the period before taxes | 9903 | €36,659 | €7,655 | -€29,004 | -79.1% |
| Income taxes | 67/77 | €4,443 | €2,751 | -€1,692 | -38.1% |
| Profit (loss) for the period | 9904 | €32,216 | €4,904 | -€27,312 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,216 | €4,904 | -€27,312 | -84.8% |
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.