DGN BURGER: 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.
DGN BURGER
Largest movements
- Cash -€14,418
down €14,418 (-93.8%), from €15,370 to €952
mainly Net result for the year (-€17,491) and Trade debts (-€1,878)
- Stocks and contracts -€860
no longer reported in 2025 (was €860)
- Tangible fixed assets -€744
down €744 (-50.0%), from €1,488 to €744
of which Plant, machinery and equipment: -€551
- Profit (loss) carried forward -€17,491
down €17,491, from €12,840 to -€4,651
- Other debts +€3,985
new in 2025: €3,985
- Trade debts -€1,878
down €1,878 (-76.8%), from €2,445 to €567
- Tax, wage and social debts -€590
no longer reported in 2025 (was €590)
- Gross operating margin -€29,928
down €29,928 (-90.7%), from €33,007 to €3,079
- Staff costs +€1,688
up €1,688 (+10.1%), from €16,647 to €18,335
- Other operating charges -€1,129
down €1,129 (-46.3%), from €2,436 to €1,307
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 | €17,875 | €1,901 | -€15,974 | -89.4% |
| Fixed assets | 21/28 | €1,488 | €744 | -€744 | -50.0% |
| Tangible fixed assets | 22/27 | €1,488 | €744 | -€744 | -50.0% |
| Plant, machinery and equipment | 23 | €1,102 | €551 | -€551 | -50.0% |
| Furniture and vehicles | 24 | €386 | €193 | -€193 | -50.0% |
| Current assets | 29/58 | €16,387 | €1,157 | -€15,230 | -92.9% |
| Stocks and contracts in progress | 3 | €860 | - | -€860 | |
| Stocks | 30/36 | €860 | - | -€860 | |
| Amounts receivable within one year | 40/41 | €157 | €205 | +€48 | +30.5% |
| Other amounts receivable | 41 | €157 | €205 | +€48 | +30.5% |
| Cash at bank and in hand | 54/58 | €15,370 | €952 | -€14,418 | -93.8% |
| Total equity and liabilities | 10/49 | €17,875 | €1,901 | -€15,974 | -89.4% |
| Equity | 10/15 | €14,840 | -€2,651 | -€17,491 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,840 | -€4,651 | -€17,491 | |
| Amounts payable | 17/49 | €3,035 | €4,552 | +€1,517 | +50.0% |
| Amounts payable within one year | 42/48 | €3,035 | €4,552 | +€1,517 | +50.0% |
| Trade debts | 44 | €2,445 | €567 | -€1,878 | -76.8% |
| Suppliers | 440/4 | €2,445 | €567 | -€1,878 | -76.8% |
| Taxes, remuneration and social security | 45 | €590 | - | -€590 | |
| Taxes | 450/3 | €590 | - | -€590 | |
| Other amounts payable | 47/48 | - | €3,985 | +€3,985 | |
| Remuneration, social security and pensions | 62 | €16,647 | €18,335 | +€1,688 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €744 | = | 0.0% |
| Other operating charges | 640/8 | €2,436 | €1,307 | -€1,129 | -46.3% |
| Gross operating margin | 9900 | €33,007 | €3,079 | -€29,928 | -90.7% |
| Operating profit (loss) | 9901 | €13,181 | -€17,306 | -€30,487 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €341 | €185 | -€156 | -45.8% |
| Recurring financial charges | 65 | €341 | €185 | -€156 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €12,840 | -€17,491 | -€30,331 | |
| Profit (loss) for the period | 9904 | €12,840 | -€17,491 | -€30,331 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,840 | -€17,491 | -€30,331 |
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 23 October 2026 via checked.be.