DGN Consulting: 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.
DGN Consulting
Largest movements
- Cash -€104,317
down €104,317 (-72.5%), from €143,982 to €39,666
mainly Contributions, distributions and other (-€126,458) and Other debts (-€81,344)
- Tangible fixed assets +€5,220
up €5,220 (+36.3%), from €14,366 to €19,587
of which Other tangible fixed assets: +€13,801
- Receivables within one year -€3,815
down €3,815 (-11.7%), from €32,482 to €28,668
- Other debts -€81,344
down €81,344 (-71.5%), from €113,833 to €32,489
- Tax, wage and social debts -€13,300
down €13,300 (-27.3%), from €48,732 to €35,432
of which Taxes: -€10,465
- Current portion of long-term debt -€4,258
down €4,258 (-57.0%), from €7,467 to €3,209
- Debts after one year -€3,209
down €3,209 (-100.0%), from €3,209 to €0
- Staff costs +€7,620
up €7,620 (+19.5%), from €39,123 to €46,743
- Gross operating margin -€3,314
down €3,314 (-1.4%), from €234,763 to €231,449
- Taxes -€2,774
down €2,774 (-5.7%), from €48,954 to €46,180
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 | €193,892 | €89,863 | -€104,029 | -53.7% |
| Fixed assets | 21/28 | €14,366 | €19,587 | +€5,220 | +36.3% |
| Tangible fixed assets | 22/27 | €14,366 | €19,587 | +€5,220 | +36.3% |
| Furniture and vehicles | 24 | €11,885 | €3,304 | -€8,581 | -72.2% |
| Other tangible fixed assets | 26 | €2,481 | €16,283 | +€13,801 | +556.2% |
| Current assets | 29/58 | €179,525 | €70,276 | -€109,249 | -60.9% |
| Amounts receivable within one year | 40/41 | €32,482 | €28,668 | -€3,815 | -11.7% |
| Trade receivables | 40 | €32,482 | €28,668 | -€3,815 | -11.7% |
| Cash at bank and in hand | 54/58 | €143,982 | €39,666 | -€104,317 | -72.5% |
| Deferred charges and accrued income | 490/1 | €3,060 | €1,943 | -€1,118 | -36.5% |
| Total equity and liabilities | 10/49 | €193,892 | €89,863 | -€104,029 | -53.7% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €175,292 | €71,263 | -€104,029 | -59.3% |
| Amounts payable after more than one year | 17 | €3,209 | €0 | -€3,209 | -100.0% |
| Financial debts | 170/4 | €3,209 | €0 | -€3,209 | -100.0% |
| Amounts payable within one year | 42/48 | €172,083 | €71,263 | -€100,819 | -58.6% |
| Current portion of amounts payable after more than one year | 42 | €7,467 | €3,209 | -€4,258 | -57.0% |
| Trade debts | 44 | €2,051 | €133 | -€1,918 | -93.5% |
| Suppliers | 440/4 | €2,051 | €133 | -€1,918 | -93.5% |
| Taxes, remuneration and social security | 45 | €48,732 | €35,432 | -€13,300 | -27.3% |
| Taxes | 450/3 | €45,897 | €35,432 | -€10,465 | -22.8% |
| Remuneration and social security | 454/9 | €2,835 | - | -€2,835 | |
| Other amounts payable | 47/48 | €113,833 | €32,489 | -€81,344 | -71.5% |
| Remuneration, social security and pensions | 62 | €39,123 | €46,743 | +€7,620 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,779 | €10,971 | +€1,192 | +12.2% |
| Other operating charges | 640/8 | €2,537 | €755 | -€1,783 | -70.3% |
| Gross operating margin | 9900 | €234,763 | €231,449 | -€3,314 | -1.4% |
| Operating profit (loss) | 9901 | €183,324 | €172,981 | -€10,343 | -5.6% |
| Financial income | 75/76B | €236 | €26 | -€210 | -89.0% |
| Recurring financial income | 75 | €236 | €26 | -€210 | -89.0% |
| Financial charges | 65/66B | €685 | €369 | -€316 | -46.1% |
| Recurring financial charges | 65 | €685 | €369 | -€316 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €182,875 | €172,638 | -€10,237 | -5.6% |
| Income taxes | 67/77 | €48,954 | €46,180 | -€2,774 | -5.7% |
| Profit (loss) for the period | 9904 | €133,921 | €126,458 | -€7,463 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €133,921 | €126,458 | -€7,463 | -5.6% |
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 4 October 2026 via checked.be.