DGM ROUGH: 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 ROUGH
Largest movements
- Receivables within one year -€5,827
down €5,827 (-9.9%), from €58,799 to €52,972
of which Other amounts receivable: -€5,035
- Profit (loss) carried forward -€4,603
down €4,603 (-9.3%), from -€49,545 to -€54,148
- Gross operating margin +€3,517
up €3,517 (+62.2%), from -€5,655 to -€2,138
- Financial charges +€940
new in 2025: €940
- Other operating charges -€379
down €379 (-18.5%), from €2,052 to €1,673
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,783 | €250,956 | -€5,827 | -2.3% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €256,783 | €250,956 | -€5,827 | -2.3% |
| Stocks and contracts in progress | 3 | €197,644 | €197,644 | = | 0.0% |
| Stocks | 30/36 | €197,644 | €197,644 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,799 | €52,972 | -€5,827 | -9.9% |
| Trade receivables | 40 | €8,852 | €8,060 | -€792 | -8.9% |
| Other amounts receivable | 41 | €49,946 | €44,912 | -€5,035 | -10.1% |
| Deferred charges and accrued income | 490/1 | €340 | €340 | = | 0.0% |
| Total equity and liabilities | 10/49 | €256,783 | €250,956 | -€5,827 | -2.3% |
| Equity | 10/15 | €255,327 | €250,724 | -€4,603 | -1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €298,672 | €298,672 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €296,812 | €296,812 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,545 | -€54,148 | -€4,603 | -9.3% |
| Amounts payable | 17/49 | €1,456 | €232 | -€1,224 | -84.1% |
| Amounts payable within one year | 42/48 | €1,456 | €232 | -€1,224 | -84.1% |
| Trade debts | 44 | €1,396 | €171 | -€1,224 | -87.7% |
| Suppliers | 440/4 | €1,396 | €171 | -€1,224 | -87.7% |
| Taxes, remuneration and social security | 45 | €60 | €60 | = | 0.0% |
| Taxes | 450/3 | €60 | €60 | = | 0.0% |
| Other operating charges | 640/8 | €2,052 | €1,673 | -€379 | -18.5% |
| Gross operating margin | 9900 | -€5,655 | -€2,138 | +€3,517 | +62.2% |
| Operating profit (loss) | 9901 | -€7,707 | -€3,810 | +€3,897 | +50.6% |
| Financial income | 75/76B | €108 | €148 | +€40 | +37.2% |
| Recurring financial income | 75 | €108 | €148 | +€40 | +37.2% |
| Financial charges | 65/66B | - | €940 | +€940 | |
| Recurring financial charges | 65 | - | €940 | +€940 | |
| Profit (loss) for the period before taxes | 9903 | -€7,599 | -€4,603 | +€2,997 | +39.4% |
| Profit (loss) for the period | 9904 | -€7,599 | -€4,603 | +€2,997 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,599 | -€4,603 | +€2,997 | +39.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.