DGNT FREELANCE: what changed
DGNT FREELANCE
Largest movements
- Receivables within one year +€129,096
up €129,096 (+306%), from €42,242 to €171,339
of which Other amounts receivable: +€126,846
- Receivables after one year -€80,000
down €80,000 (-100%), from €80,000 to €0
- Deferred charges and accrued income +€5,056
up €5,056 (+168%), from €3,016 to €8,072
- Cash -€1,832
down €1,832 (-39.2%), from €4,671 to €2,839
mainly Receivables within one year (-€129,096) and Contributions, distributions and other (-€30,000)
- Other debts +€27,300
up €27,300 (+1,011%), from €2,700 to €30,000
- Tax, wage and social debts +€14,378
up €14,378 (+118%), from €12,204 to €26,583
- Profit (loss) carried forward +€13,806
up €13,806 (+12.7%), from €108,525 to €122,331
- Advances received -€4,000
down €4,000 (-100%), from €4,000 to €0
- Gross operating margin +€31,069
up €31,069 (+123%), from €25,185 to €56,253
- Taxes +€12,644
up €12,644 (+165%), from €7,643 to €20,287
- Financial income +€5,056
up €5,056 (+168%), from €3,016 to €8,072
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,929 | €182,249 | +€52,320 | +40.3% |
| Current assets | 29/58 | €129,929 | €182,249 | +€52,320 | +40.3% |
| Amounts receivable after more than one year | 29 | €80,000 | €0 | -€80,000 | -100% |
| Other amounts receivable | 291 | €80,000 | €0 | -€80,000 | -100% |
| Amounts receivable within one year | 40/41 | €42,242 | €171,339 | +€129,096 | +306% |
| Trade receivables | 40 | - | €2,250 | +€2,250 | |
| Other amounts receivable | 41 | €42,242 | €169,089 | +€126,846 | +300% |
| Cash at bank and in hand | 54/58 | €4,671 | €2,839 | -€1,832 | -39.2% |
| Deferred charges and accrued income | 490/1 | €3,016 | €8,072 | +€5,056 | +168% |
| Total equity and liabilities | 10/49 | €129,929 | €182,249 | +€52,320 | +40.3% |
| Equity | 10/15 | €111,025 | €124,831 | +€13,806 | +12.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,525 | €122,331 | +€13,806 | +12.7% |
| Amounts payable | 17/49 | €18,904 | €57,418 | +€38,514 | +204% |
| Amounts payable within one year | 42/48 | €18,904 | €57,418 | +€38,514 | +204% |
| Trade debts | 44 | - | €835 | +€835 | |
| Suppliers | 440/4 | - | €835 | +€835 | |
| Advances received on contracts in progress | 46 | €4,000 | €0 | -€4,000 | -100% |
| Taxes, remuneration and social security | 45 | €12,204 | €26,583 | +€14,378 | +118% |
| Taxes | 450/3 | €12,204 | €26,583 | +€14,378 | +118% |
| Other amounts payable | 47/48 | €2,700 | €30,000 | +€27,300 | +1,011% |
| Gross operating margin | 9900 | €25,185 | €56,253 | +€31,069 | +123% |
| Operating profit (loss) | 9901 | €25,185 | €56,253 | +€31,069 | +123% |
| Financial income | 75/76B | €3,016 | €8,072 | +€5,056 | +168% |
| Recurring financial income | 75 | €3,016 | €8,072 | +€5,056 | +168% |
| Financial charges | 65/66B | €153 | €232 | +€79 | +51.5% |
| Recurring financial charges | 65 | €153 | €232 | +€79 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €28,048 | €64,093 | +€36,045 | +129% |
| Income taxes | 67/77 | €7,643 | €20,287 | +€12,644 | +165% |
| Profit (loss) for the period | 9904 | €20,405 | €43,806 | +€23,402 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €20,405 | €43,806 | +€23,402 | +115% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.