DGMN: 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.
DGMN
Largest movements
- Tangible fixed assets -€76,174
down €76,174 (-52.4%), from €145,330 to €69,156
of which Furniture and vehicles: -€56,230
- Cash -€5,952
down €5,952 (-18.5%), from €32,230 to €26,278
mainly Debts after one year (-€55,518) and Current portion of long-term debt (-€20,146)
- Receivables within one year +€5,447
up €5,447 (+18.5%), from €29,380 to €34,827
of which Trade receivables: +€6,219
- Current investments +€2,400
up €2,400 (+1200.0%), from €200 to €2,600
- Debts after one year -€55,518
down €55,518 (-80.1%), from €69,343 to €13,826
- Current portion of long-term debt -€20,146
down €20,146 (-56.4%), from €35,751 to €15,605
- Depreciation -€16,692
down €16,692 (-38.6%), from €43,293 to €26,601
- Gross operating margin -€13,966
down €13,966 (-24.0%), from €58,118 to €44,152
- Other operating charges +€5,128
up €5,128 (+133.1%), from €3,852 to €8,980
- Financial charges +€3,561
up €3,561 (+149.2%), from €2,386 to €5,947
- Taxes +€800
up €800 (+797.9%), from €100 to €900
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,697 | €132,929 | -€75,768 | -36.3% |
| Fixed assets | 21/28 | €145,330 | €69,156 | -€76,174 | -52.4% |
| Tangible fixed assets | 22/27 | €145,330 | €69,156 | -€76,174 | -52.4% |
| Plant, machinery and equipment | 23 | €13,703 | €13,220 | -€483 | -3.5% |
| Furniture and vehicles | 24 | €63,667 | €7,437 | -€56,230 | -88.3% |
| Leasing and similar rights | 25 | €41,639 | €26,608 | -€15,032 | -36.1% |
| Other tangible fixed assets | 26 | €26,320 | €21,892 | -€4,428 | -16.8% |
| Current assets | 29/58 | €63,367 | €63,773 | +€406 | +0.6% |
| Amounts receivable within one year | 40/41 | €29,380 | €34,827 | +€5,447 | +18.5% |
| Trade receivables | 40 | €24,452 | €30,671 | +€6,219 | +25.4% |
| Other amounts receivable | 41 | €4,929 | €4,156 | -€772 | -15.7% |
| Current investments | 50/53 | €200 | €2,600 | +€2,400 | +1200.0% |
| Cash at bank and in hand | 54/58 | €32,230 | €26,278 | -€5,952 | -18.5% |
| Deferred charges and accrued income | 490/1 | €1,556 | €68 | -€1,489 | -95.7% |
| Total equity and liabilities | 10/49 | €208,697 | €132,929 | -€75,768 | -36.3% |
| Equity | 10/15 | €67,121 | €68,201 | +€1,079 | +1.6% |
| Contributions | 10/11 | €21,080 | €21,080 | = | 0.0% |
| Reserves | 13 | €41,012 | €42,924 | +€1,912 | +4.7% |
| Tax-exempt reserves | 132 | €12,990 | €12,990 | = | 0.0% |
| Distributable reserves | 133 | €28,022 | €29,934 | +€1,912 | +6.8% |
| Profit (loss) carried forward | 14 | €5,029 | €4,196 | -€833 | -16.6% |
| Provisions and deferred taxes | 16 | €26,730 | €26,730 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €26,730 | €26,730 | = | 0.0% |
| Pensions and similar obligations | 160 | €26,730 | €26,730 | = | 0.0% |
| Amounts payable | 17/49 | €114,845 | €37,998 | -€76,847 | -66.9% |
| Amounts payable after more than one year | 17 | €69,343 | €13,826 | -€55,518 | -80.1% |
| Financial debts | 170/4 | €69,343 | €13,826 | -€55,518 | -80.1% |
| Amounts payable within one year | 42/48 | €45,502 | €24,173 | -€21,330 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €35,751 | €15,605 | -€20,146 | -56.4% |
| Financial debts | 43 | €1,693 | €1,693 | -€0 | 0.0% |
| Credit institutions | 430/8 | €1,693 | €1,693 | -€0 | 0.0% |
| Trade debts | 44 | €753 | €320 | -€433 | -57.5% |
| Suppliers | 440/4 | €753 | €320 | -€433 | -57.5% |
| Taxes, remuneration and social security | 45 | €2,220 | €2,220 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,220 | €2,220 | = | 0.0% |
| Other amounts payable | 47/48 | €5,086 | €4,336 | -€750 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,293 | €26,601 | -€16,692 | -38.6% |
| Other operating charges | 640/8 | €3,852 | €8,980 | +€5,128 | +133.1% |
| Gross operating margin | 9900 | €58,118 | €44,152 | -€13,966 | -24.0% |
| Operating profit (loss) | 9901 | €10,973 | €8,571 | -€2,402 | -21.9% |
| Financial income | 75/76B | €198 | €189 | -€9 | -4.7% |
| Recurring financial income | 75 | €198 | €189 | -€9 | -4.7% |
| Financial charges | 65/66B | €2,386 | €5,947 | +€3,561 | +149.2% |
| Recurring financial charges | 65 | €2,386 | €5,947 | +€3,561 | +149.2% |
| Profit (loss) for the period before taxes | 9903 | €8,785 | €2,813 | -€5,972 | -68.0% |
| Income taxes | 67/77 | €100 | €900 | +€800 | +797.9% |
| Profit (loss) for the period | 9904 | €8,685 | €1,912 | -€6,772 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,685 | €1,912 | -€6,772 | -78.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.