DGP Management: 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 Management
Largest movements
- Tangible fixed assets -€21,656
down €21,656 (-43.2%), from €50,147 to €28,491
- Deferred charges and accrued income +€1,129
up €1,129 (+221%), from €510 to €1,639
- Receivables within one year +€732
new in 2025: €732
- Profit (loss) carried forward -€27,660
down €27,660 (-14.6%), from -€189,906 to -€217,566
- Trade debts +€3,963
up €3,963 (+1,943%), from €204 to €4,167
- Short-term financial debts +€2,264
up €2,264 (+45.0%), from €5,027 to €7,291
- Other debts +€1,529
up €1,529 (+1.7%), from €90,526 to €92,055
- Gross operating margin +€47,019
up €47,019 (+94.3%), from -€49,875 to -€2,856
- Depreciation -€1,653
down €1,653 (-7.1%), from €23,309 to €21,656
- Financial charges +€879
up €879 (+101%), from €871 to €1,750
- Other operating charges +€603
up €603 (+428%), from €141 to €744
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,657 | €30,862 | -€19,795 | -39.1% |
| Fixed assets | 21/28 | €50,147 | €28,491 | -€21,656 | -43.2% |
| Tangible fixed assets | 22/27 | €50,147 | €28,491 | -€21,656 | -43.2% |
| Furniture and vehicles | 24 | €50,147 | €28,491 | -€21,656 | -43.2% |
| Current assets | 29/58 | €510 | €2,371 | +€1,861 | +365% |
| Amounts receivable within one year | 40/41 | - | €732 | +€732 | |
| Trade receivables | 40 | - | €732 | +€732 | |
| Deferred charges and accrued income | 490/1 | €510 | €1,639 | +€1,129 | +221% |
| Total equity and liabilities | 10/49 | €50,657 | €30,862 | -€19,795 | -39.1% |
| Equity | 10/15 | -€48,208 | -€75,868 | -€27,660 | -57.4% |
| Contributions | 10/11 | €141,698 | €141,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,906 | -€217,566 | -€27,660 | -14.6% |
| Amounts payable | 17/49 | €98,865 | €106,730 | +€7,865 | +8.0% |
| Amounts payable within one year | 42/48 | €98,865 | €106,730 | +€7,865 | +8.0% |
| Financial debts | 43 | €5,027 | €7,291 | +€2,264 | +45.0% |
| Credit institutions | 430/8 | €5,027 | €7,291 | +€2,264 | +45.0% |
| Trade debts | 44 | €204 | €4,167 | +€3,963 | +1,943% |
| Suppliers | 440/4 | €204 | €4,167 | +€3,963 | +1,943% |
| Taxes, remuneration and social security | 45 | €3,108 | €3,217 | +€109 | +3.5% |
| Taxes | 450/3 | €3,108 | €3,217 | +€109 | +3.5% |
| Other amounts payable | 47/48 | €90,526 | €92,055 | +€1,529 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,309 | €21,656 | -€1,653 | -7.1% |
| Other operating charges | 640/8 | €141 | €744 | +€603 | +428% |
| Gross operating margin | 9900 | -€49,875 | -€2,856 | +€47,019 | +94.3% |
| Operating profit (loss) | 9901 | -€73,325 | -€25,256 | +€48,069 | +65.6% |
| Financial income | 75/76B | €101 | - | -€101 | |
| Recurring financial income | 75 | €101 | - | -€101 | |
| Financial charges | 65/66B | €871 | €1,750 | +€879 | +101% |
| Recurring financial charges | 65 | €871 | €1,750 | +€879 | +101% |
| Profit (loss) for the period before taxes | 9903 | -€74,095 | -€27,006 | +€47,089 | +63.6% |
| Income taxes | 67/77 | €560 | €654 | +€94 | +16.8% |
| Profit (loss) for the period | 9904 | -€74,655 | -€27,660 | +€46,995 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,655 | -€27,660 | +€46,995 | +62.9% |
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 31 October 2026 via checked.be.