DGM RACING SCS: 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 RACING SCS
Largest movements
- Cash +€2,751
up €2,751, from €0 to €2,751
mainly Net result for the year (+€16,980)
- Receivables within one year +€1,585
up €1,585 (+3.2%), from €48,941 to €50,526
of which Trade receivables: +€1,585
- Profit (loss) carried forward +€16,980
up €16,980 (+35.8%), from -€47,437 to -€30,456
- Short-term financial debts -€7,280
no longer reported in 2025 (was €7,280)
- Tax, wage and social debts -€4,782
down €4,782 (-20.7%), from €23,064 to €18,281
of which Remuneration and social security: -€4,000
- Trade debts -€582
down €582 (-33.3%), from €1,746 to €1,164
- Gross operating margin -€16,432
down €16,432 (-48.0%), from €34,200 to €17,768
- Staff costs -€3,062
no longer reported in 2025 (was €3,062)
- Financial charges -€595
down €595 (-60.6%), from €983 to €388
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 | €48,941 | €53,278 | +€4,336 | +8.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €48,941 | €53,278 | +€4,336 | +8.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €48,941 | €50,526 | +€1,585 | +3.2% |
| Trade receivables | 40 | €48,941 | €50,526 | +€1,585 | +3.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | €2,751 | +€2,751 | |
| Total equity and liabilities | 10/49 | €48,941 | €53,278 | +€4,336 | +8.9% |
| Equity | 10/15 | -€46,437 | -€29,456 | +€16,980 | +36.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,437 | -€30,456 | +€16,980 | +35.8% |
| Amounts payable | 17/49 | €95,378 | €82,734 | -€12,644 | -13.3% |
| Amounts payable within one year | 42/48 | €95,378 | €82,734 | -€12,644 | -13.3% |
| Financial debts | 43 | €7,280 | - | -€7,280 | |
| Credit institutions | 430/8 | €7,280 | - | -€7,280 | |
| Trade debts | 44 | €1,746 | €1,164 | -€582 | -33.3% |
| Suppliers | 440/4 | €1,746 | €1,164 | -€582 | -33.3% |
| Taxes, remuneration and social security | 45 | €23,064 | €18,281 | -€4,782 | -20.7% |
| Taxes | 450/3 | €1,642 | €860 | -€782 | -47.6% |
| Remuneration and social security | 454/9 | €21,422 | €17,422 | -€4,000 | -18.7% |
| Other amounts payable | 47/48 | €63,288 | €63,288 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €3,062 | - | -€3,062 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €34,200 | €17,768 | -€16,432 | -48.0% |
| Operating profit (loss) | 9901 | €30,751 | €17,368 | -€13,383 | -43.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €983 | €388 | -€595 | -60.6% |
| Recurring financial charges | 65 | €983 | €388 | -€595 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | €29,768 | €16,980 | -€12,788 | -43.0% |
| Profit (loss) for the period | 9904 | €29,768 | €16,980 | -€12,788 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,768 | €16,980 | -€12,788 | -43.0% |
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.