DGMA: what changed
Two fiscal 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.
What changed
DGMA
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€15,271
2024 · €9,321+€5,950
Equity
-€22,570
2024 · -€37,842+€15,271
Cash
€22,293
2024 · €17,641+€4,653
Balance sheet total
€481,835
2024 · €484,707-€2,872
Largest movements
Assets
- Receivables within one year -€7,578
down €7,578 (-62.4%), from €12,140 to €4,562
of which Other amounts receivable: -€5,367
Equity and liabilities
- Profit (loss) carried forward +€15,271
up €15,271 (+36.5%), from -€41,842 to -€26,570
- Other debts -€12,899
down €12,899 (-17.2%), from €74,837 to €61,938
- Trade debts -€5,879
down €5,879 (-60.8%), from €9,662 to €3,783
- Current portion of long-term debt +€5,129
up €5,129 (+22.3%), from €22,993 to €28,122
Income statement
- Gross operating margin +€8,429
up €8,429 (+9.4%), from €90,039 to €98,468
- Depreciation +€1,371
up €1,371 (+4.2%), from €32,364 to €33,735
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.
Result 2024
€9,321
Gross operating margin
+€8,429
Staff costs
-€590
Depreciation
-€1,371
Other operating charges
-€327
Financial income
-€134
Financial charges
-€57
Result 2025
€15,271
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.
From operations
+€35,063
Investment
-€34,113
Financing
+€3,703
Cash 2024
€17,641
From operations (derived)
+€35,063
Net result for the year
+€15,271
Depreciation
+€33,735
Stocks and contracts
-€314
Receivables within one year
+€7,578
Deferred charges and accrued income
+€638
Trade debts
-€5,879
Tax, wage and social debts
-€2,885
Other debts
-€12,899
Accrued charges and deferred income
-€182
Investment (derived)
-€34,113
Investment in fixed assets (net)
-€34,113
Financing
+€3,703
Debts after one year
-€1,426
Current portion of long-term debt
+€5,129
Cash 2025
€22,293
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484,707 | €481,835 | -€2,872 | -0.6% |
| Fixed assets | 21/28 | €449,326 | €449,703 | +€377 | +0.1% |
| Intangible fixed assets | 21 | €105 | - | -€105 | |
| Tangible fixed assets | 22/27 | €449,221 | €449,703 | +€483 | +0.1% |
| Land and buildings | 22 | €426,487 | €401,624 | -€24,862 | -5.8% |
| Plant, machinery and equipment | 23 | €17,282 | €14,308 | -€2,975 | -17.2% |
| Furniture and vehicles | 24 | €5,452 | €33,771 | +€28,319 | +519.5% |
| Current assets | 29/58 | €35,381 | €32,132 | -€3,249 | -9.2% |
| Stocks and contracts in progress | 3 | €4,185 | €4,499 | +€314 | +7.5% |
| Stocks | 30/36 | €4,185 | €4,499 | +€314 | +7.5% |
| Amounts receivable within one year | 40/41 | €12,140 | €4,562 | -€7,578 | -62.4% |
| Trade receivables | 40 | €6,455 | €4,244 | -€2,210 | -34.2% |
| Other amounts receivable | 41 | €5,685 | €318 | -€5,367 | -94.4% |
| Cash at bank and in hand | 54/58 | €17,641 | €22,293 | +€4,653 | +26.4% |
| Deferred charges and accrued income | 490/1 | €1,415 | €777 | -€638 | -45.1% |
| Total equity and liabilities | 10/49 | €484,707 | €481,835 | -€2,872 | -0.6% |
| Equity | 10/15 | -€37,842 | -€22,570 | +€15,271 | +40.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,842 | -€26,570 | +€15,271 | +36.5% |
| Amounts payable | 17/49 | €522,549 | €504,405 | -€18,143 | -3.5% |
| Amounts payable after more than one year | 17 | €404,679 | €403,252 | -€1,426 | -0.4% |
| Financial debts | 170/4 | €404,679 | €403,252 | -€1,426 | -0.4% |
| Amounts payable within one year | 42/48 | €116,563 | €100,028 | -€16,535 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €22,993 | €28,122 | +€5,129 | +22.3% |
| Trade debts | 44 | €9,662 | €3,783 | -€5,879 | -60.8% |
| Suppliers | 440/4 | €9,662 | €3,783 | -€5,879 | -60.8% |
| Taxes, remuneration and social security | 45 | €9,071 | €6,186 | -€2,885 | -31.8% |
| Taxes | 450/3 | €4,054 | €1,515 | -€2,539 | -62.6% |
| Remuneration and social security | 454/9 | €5,017 | €4,671 | -€346 | -6.9% |
| Other amounts payable | 47/48 | €74,837 | €61,938 | -€12,899 | -17.2% |
| Accrued charges and deferred income | 492/3 | €1,307 | €1,125 | -€182 | -13.9% |
| Remuneration, social security and pensions | 62 | €42,929 | €43,519 | +€590 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,364 | €33,735 | +€1,371 | +4.2% |
| Other operating charges | 640/8 | €1,028 | €1,355 | +€327 | +31.8% |
| Gross operating margin | 9900 | €90,039 | €98,468 | +€8,429 | +9.4% |
| Operating profit (loss) | 9901 | €13,718 | €19,859 | +€6,141 | +44.8% |
| Financial income | 75/76B | €550 | €416 | -€134 | -24.4% |
| Recurring financial income | 75 | €550 | €416 | -€134 | -24.4% |
| Financial charges | 65/66B | €4,947 | €5,003 | +€57 | +1.1% |
| Recurring financial charges | 65 | €4,947 | €5,003 | +€57 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €9,321 | €15,271 | +€5,950 | +63.8% |
| Profit (loss) for the period | 9904 | €9,321 | €15,271 | +€5,950 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,321 | €15,271 | +€5,950 | +63.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.