DGP Invest: 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.
What changed
DGP Invest
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€4,924
2024 · €15,115-€20,039
Equity
€261,773
2024 · €266,697-€4,924
Cash
€34,356
2024 · €9,091+€25,264
Balance sheet total
€1.0m
2024 · €1.1m-€116,831
Largest movements
Assets
- Tangible fixed assets -€70,832
down €70,832 (-7.5%), from €940,761 to €869,929
of which Land and buildings: -€61,077
- Deferred charges and accrued income -€48,537
down €48,537 (-62.2%), from €78,093 to €29,556
- Cash +€25,264
up €25,264 (+278%), from €9,091 to €34,356
mainly Depreciation (+€74,764) and Deferred charges and accrued income (+€48,537)
- Receivables within one year -€22,726
down €22,726 (-23.4%), from €96,926 to €74,200
of which Other amounts receivable: -€17,507
Equity and liabilities
- Other debts -€56,619
down €56,619 (-11.2%), from €505,095 to €448,476
- Debts after one year -€49,787
down €49,787 (-30.2%), from €164,596 to €114,809
of which Financial debts: -€49,787
- Tax, wage and social debts +€20,330
up €20,330 (+32.9%), from €61,817 to €82,148
of which Taxes: +€20,358
- Current portion of long-term debt -€17,234
down €17,234 (-25.7%), from €67,031 to €49,797
Income statement
- Gross operating margin -€30,132
down €30,132 (-17.9%), from €168,638 to €138,506
- Depreciation -€13,458
down €13,458 (-15.3%), from €88,222 to €74,764
- Taxes +€9,719
up €9,719 (+75.9%), from €12,803 to €22,521
- Financial charges -€9,338
down €9,338 (-24.4%), from €38,305 to €28,967
- Other operating charges +€2,990
up €2,990 (+21.1%), from €14,193 to €17,182
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.
Result 2024
€15,115
Gross operating margin
-€30,132
Depreciation
+€13,458
Other operating charges
-€2,990
Financial income
+€5
Financial charges
+€9,338
Taxes
-€9,719
Result 2025
-€4,924
raises the resultlowers the result
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.
From operations
+€95,878
Investment
-€3,933
Financing
-€66,682
Cash 2024
€9,091
From operations (derived)
+€95,878
Net result for the year
-€4,924
Depreciation
+€74,764
Receivables within one year
+€22,726
Deferred charges and accrued income
+€48,537
Trade debts
-€5,708
Tax, wage and social debts
+€20,330
Other debts
-€56,619
Accrued charges and deferred income
-€3,229
Investment (derived)
-€3,933
Investment in fixed assets (net)
-€3,933
Financing
-€66,682
Debts after one year
-€49,787
Current portion of long-term debt
-€17,234
Short-term financial debts
+€339
Cash 2025
€34,356
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,124,923 | €1,008,093 | -€116,831 | -10.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €940,812 | €869,981 | -€70,832 | -7.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €940,761 | €869,929 | -€70,832 | -7.5% |
| Land and buildings | 22 | €926,658 | €865,581 | -€61,077 | -6.6% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €14,103 | €4,349 | -€9,755 | -69.2% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €51 | €51 | = | 0.0% |
| Current assets | 29/58 | €184,111 | €138,112 | -€45,999 | -25.0% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €96,926 | €74,200 | -€22,726 | -23.4% |
| Trade receivables | 40 | €5,219 | €0 | -€5,219 | -100% |
| Other amounts receivable | 41 | €91,707 | €74,200 | -€17,507 | -19.1% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €9,091 | €34,356 | +€25,264 | +278% |
| Deferred charges and accrued income | 490/1 | €78,093 | €29,556 | -€48,537 | -62.2% |
| Total equity and liabilities | 10/49 | €1,124,923 | €1,008,093 | -€116,831 | -10.4% |
| Equity | 10/15 | €266,697 | €261,773 | -€4,924 | -1.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €99,982 | €99,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €99,982 | +€87,482 | +700% |
| Reserves not available under the articles | 1311 | €12,500 | €0 | -€12,500 | -100% |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €99,982 | +€99,982 | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | €87,482 | €0 | -€87,482 | -100% |
| Profit (loss) carried forward | 14 | €41,715 | €36,791 | -€4,924 | -11.8% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €858,226 | €746,319 | -€111,907 | -13.0% |
| Amounts payable after more than one year | 17 | €164,596 | €114,809 | -€49,787 | -30.2% |
| Financial debts | 170/4 | €164,596 | €114,809 | -€49,787 | -30.2% |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €654,948 | €596,057 | -€58,891 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €67,031 | €49,797 | -€17,234 | -25.7% |
| Financial debts | 43 | €10,000 | €10,339 | +€339 | +3.4% |
| Credit institutions | 430/8 | €10,000 | €10,339 | +€339 | +3.4% |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €11,005 | €5,298 | -€5,708 | -51.9% |
| Suppliers | 440/4 | €11,005 | €5,298 | -€5,708 | -51.9% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €61,817 | €82,148 | +€20,330 | +32.9% |
| Taxes | 450/3 | €53,259 | €73,616 | +€20,358 | +38.2% |
| Remuneration and social security | 454/9 | €8,558 | €8,531 | -€27 | -0.3% |
| Other amounts payable | 47/48 | €505,095 | €448,476 | -€56,619 | -11.2% |
| Accrued charges and deferred income | 492/3 | €38,682 | €35,453 | -€3,229 | -8.3% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,222 | €74,764 | -€13,458 | -15.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €14,193 | €17,182 | +€2,990 | +21.1% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €168,638 | €138,506 | -€30,132 | -17.9% |
| Operating profit (loss) | 9901 | €66,223 | €46,560 | -€19,663 | -29.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €38,305 | €28,967 | -€9,338 | -24.4% |
| Recurring financial charges | 65 | €38,305 | €28,967 | -€9,338 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €27,918 | €17,597 | -€10,320 | -37.0% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €12,803 | €22,521 | +€9,719 | +75.9% |
| Profit (loss) for the period | 9904 | €15,115 | -€4,924 | -€20,039 | |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €15,115 | -€4,924 | -€20,039 |
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 1 November 2026 via checked.be.