DGP INSPECTIONS: 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.
DGP INSPECTIONS
Largest movements
- Receivables within one year +€5,801
up €5,801 (+24.5%), from €23,691 to €29,493
of which Trade receivables: +€4,951
- Tangible fixed assets -€2,464
down €2,464 (-8.4%), from €29,380 to €26,916
of which Plant, machinery and equipment: -€5,028
- Cash -€1,737
down €1,737 (-64.7%), from €2,684 to €947
mainly Other debts (-€9,169) and Investment in fixed assets (net) (-€6,612)
- Other debts -€9,169
down €9,169 (-59.7%), from €15,347 to €6,178
- Short-term financial debts +€4,782
new in 2025: €4,782
- Profit (loss) carried forward +€2,701
up €2,701 (+151%), from €1,791 to €4,492
- Tax, wage and social debts +€2,127
up €2,127 (+40.0%), from €5,313 to €7,440
of which Remuneration and social security: +€1,949
- Trade debts +€656
up €656 (+13.1%), from €4,993 to €5,649
- Gross operating margin +€1,795
up €1,795 (+8.3%), from €21,582 to €23,377
- Depreciation +€1,281
up €1,281 (+16.4%), from €7,794 to €9,076
- Financial charges -€1,099
down €1,099 (-61.4%), from €1,789 to €691
- Other operating charges -€712
down €712 (-38.3%), from €1,856 to €1,144
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 | €55,756 | €57,356 | +€1,600 | +2.9% |
| Fixed assets | 21/28 | €29,380 | €26,916 | -€2,464 | -8.4% |
| Tangible fixed assets | 22/27 | €29,380 | €26,916 | -€2,464 | -8.4% |
| Land and buildings | 22 | €6,317 | €5,447 | -€870 | -13.8% |
| Plant, machinery and equipment | 23 | €15,040 | €10,012 | -€5,028 | -33.4% |
| Furniture and vehicles | 24 | €8,023 | €11,458 | +€3,434 | +42.8% |
| Current assets | 29/58 | €26,376 | €30,439 | +€4,064 | +15.4% |
| Amounts receivable within one year | 40/41 | €23,691 | €29,493 | +€5,801 | +24.5% |
| Trade receivables | 40 | €21,741 | €26,693 | +€4,951 | +22.8% |
| Other amounts receivable | 41 | €1,950 | €2,800 | +€850 | +43.6% |
| Cash at bank and in hand | 54/58 | €2,684 | €947 | -€1,737 | -64.7% |
| Total equity and liabilities | 10/49 | €55,756 | €57,356 | +€1,600 | +2.9% |
| Equity | 10/15 | €29,991 | €32,692 | +€2,701 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,600 | €9,600 | = | 0.0% |
| Distributable reserves | 133 | €9,600 | €9,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,791 | €4,492 | +€2,701 | +151% |
| Amounts payable | 17/49 | €25,765 | €24,664 | -€1,102 | -4.3% |
| Amounts payable within one year | 42/48 | €25,653 | €24,049 | -€1,605 | -6.3% |
| Financial debts | 43 | - | €4,782 | +€4,782 | |
| Credit institutions | 430/8 | - | €4,782 | +€4,782 | |
| Trade debts | 44 | €4,993 | €5,649 | +€656 | +13.1% |
| Suppliers | 440/4 | €4,993 | €5,649 | +€656 | +13.1% |
| Taxes, remuneration and social security | 45 | €5,313 | €7,440 | +€2,127 | +40.0% |
| Taxes | 450/3 | €3,513 | €3,691 | +€178 | +5.1% |
| Remuneration and social security | 454/9 | €1,800 | €3,749 | +€1,949 | +108% |
| Other amounts payable | 47/48 | €15,347 | €6,178 | -€9,169 | -59.7% |
| Accrued charges and deferred income | 492/3 | €112 | €615 | +€503 | +450% |
| Non-recurring operating income | 76A | €7,972 | €8,906 | +€934 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,794 | €9,076 | +€1,281 | +16.4% |
| Other operating charges | 640/8 | €1,856 | €1,144 | -€712 | -38.3% |
| Non-recurring operating charges | 66A | €534 | €3,115 | +€2,582 | +484% |
| Gross operating margin | 9900 | €21,582 | €23,377 | +€1,795 | +8.3% |
| Operating profit (loss) | 9901 | €11,398 | €10,042 | -€1,356 | -11.9% |
| Financial charges | 65/66B | €1,789 | €691 | -€1,099 | -61.4% |
| Recurring financial charges | 65 | €1,789 | €691 | -€1,099 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €9,609 | €9,351 | -€257 | -2.7% |
| Income taxes | 67/77 | €6,808 | €6,650 | -€158 | -2.3% |
| Profit (loss) for the period | 9904 | €2,800 | €2,701 | -€99 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,800 | €2,701 | -€99 | -3.5% |
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 23 October 2026 via checked.be.