DGN CORPORATE: 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 CORPORATE
Largest movements
- Stocks and contracts +€200,902
up €200,902 (+134%), from €149,482 to €350,383
- Cash -€48,243
down €48,243 (-83.6%), from €57,735 to €9,492
mainly Stocks and contracts (-€200,902) and Receivables within one year (-€8,204)
- Receivables within one year +€8,204
up €8,204 (+173%), from €4,750 to €12,954
of which Other amounts receivable: +€4,954
- Tangible fixed assets -€7,746
down €7,746 (-57.5%), from €13,461 to €5,715
of which Furniture and vehicles: -€8,773
- Other debts +€70,017
up €70,017 (+78.7%), from €88,971 to €158,987
- Reserves +€60,595
up €60,595 (+65.6%), from €92,300 to €152,895
- Tax, wage and social debts +€15,504
up €15,504 (+39.6%), from €39,185 to €54,688
of which Taxes: +€15,374
- Trade debts +€6,549
up €6,549 (+120%), from €5,469 to €12,018
- Gross operating margin -€19,202
down €19,202 (-17.4%), from €110,533 to €91,331
- Taxes -€4,122
down €4,122 (-14.7%), from €28,005 to €23,883
- Other operating charges +€2,504
up €2,504 (+101%), from €2,480 to €4,984
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 | €227,925 | €380,741 | +€152,816 | +67.0% |
| Fixed assets | 21/28 | €13,511 | €5,765 | -€7,746 | -57.3% |
| Tangible fixed assets | 22/27 | €13,461 | €5,715 | -€7,746 | -57.5% |
| Furniture and vehicles | 24 | €13,461 | €4,689 | -€8,773 | -65.2% |
| Other tangible fixed assets | 26 | - | €1,027 | +€1,027 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €214,413 | €374,975 | +€160,562 | +74.9% |
| Stocks and contracts in progress | 3 | €149,482 | €350,383 | +€200,902 | +134% |
| Stocks | 30/36 | €149,482 | €350,383 | +€200,902 | +134% |
| Amounts receivable within one year | 40/41 | €4,750 | €12,954 | +€8,204 | +173% |
| Trade receivables | 40 | €4,750 | €8,000 | +€3,250 | +68.4% |
| Other amounts receivable | 41 | - | €4,954 | +€4,954 | |
| Cash at bank and in hand | 54/58 | €57,735 | €9,492 | -€48,243 | -83.6% |
| Deferred charges and accrued income | 490/1 | €2,446 | €2,145 | -€301 | -12.3% |
| Total equity and liabilities | 10/49 | €227,925 | €380,741 | +€152,816 | +67.0% |
| Equity | 10/15 | €94,300 | €154,895 | +€60,595 | +64.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €92,300 | €152,895 | +€60,595 | +65.6% |
| Distributable reserves | 133 | €92,300 | €152,895 | +€60,595 | +65.6% |
| Amounts payable | 17/49 | €133,624 | €225,846 | +€92,221 | +69.0% |
| Amounts payable within one year | 42/48 | €133,624 | €225,694 | +€92,069 | +68.9% |
| Trade debts | 44 | €5,469 | €12,018 | +€6,549 | +120% |
| Suppliers | 440/4 | €5,469 | €12,018 | +€6,549 | +120% |
| Taxes, remuneration and social security | 45 | €39,185 | €54,688 | +€15,504 | +39.6% |
| Taxes | 450/3 | €38,065 | €53,438 | +€15,374 | +40.4% |
| Remuneration and social security | 454/9 | €1,120 | €1,250 | +€130 | +11.6% |
| Other amounts payable | 47/48 | €88,971 | €158,987 | +€70,017 | +78.7% |
| Accrued charges and deferred income | 492/3 | - | €152 | +€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,086 | €1,466 | -€620 | -29.7% |
| Other operating charges | 640/8 | €2,480 | €4,984 | +€2,504 | +101% |
| Gross operating margin | 9900 | €110,533 | €91,331 | -€19,202 | -17.4% |
| Operating profit (loss) | 9901 | €105,967 | €84,881 | -€21,086 | -19.9% |
| Financial income | 75/76B | €5 | €2 | -€3 | -56.2% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -56.2% |
| Financial charges | 65/66B | €303 | €405 | +€102 | +33.7% |
| Recurring financial charges | 65 | €303 | €405 | +€102 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €105,668 | €84,478 | -€21,191 | -20.1% |
| Income taxes | 67/77 | €28,005 | €23,883 | -€4,122 | -14.7% |
| Profit (loss) for the period | 9904 | €77,664 | €60,595 | -€17,069 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,664 | €60,595 | -€17,069 | -22.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.