DGR: 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.
DGR
Largest movements
- Tangible fixed assets +€37,958
up €37,958 (+275.0%), from €13,802 to €51,760
of which Furniture and vehicles: +€38,191
- Deferred charges and accrued income +€2,507
up €2,507 (+1153.6%), from €217 to €2,724
- Receivables within one year +€1,128
up €1,128 (+2.7%), from €41,447 to €42,576
of which Trade receivables: +€4,689
- Debts after one year +€30,078
new in 2025: €30,078
- Tax, wage and social debts -€23,174
down €23,174 (-93.7%), from €24,741 to €1,568
of which Remuneration and social security: -€19,909
- Other debts +€17,594
new in 2025: €17,594
- Current portion of long-term debt +€7,914
new in 2025: €7,914
- Profit (loss) carried forward +€5,746
up €5,746 (+17.3%), from €33,192 to €38,938
- Turnover -€52,750
down €52,750 (-29.7%), from €177,818 to €125,069
- Purchases and services -€45,853
down €45,853 (-32.8%), from €139,765 to €93,912
- Gross operating margin -€6,825
down €6,825 (-17.9%), from €38,089 to €31,264
- Taxes -€5,762
down €5,762 (-78.6%), from €7,330 to €1,568
- Depreciation +€5,265
up €5,265 (+119.6%), from €4,401 to €9,666
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.
Cash bridge derived
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 | €66,408 | €107,118 | +€40,711 | +61.3% |
| Fixed assets | 21/28 | €13,802 | €51,760 | +€37,958 | +275.0% |
| Tangible fixed assets | 22/27 | €13,802 | €51,760 | +€37,958 | +275.0% |
| Land and buildings | 22 | €5,615 | €6,781 | +€1,166 | +20.8% |
| Plant, machinery and equipment | 23 | €5,250 | €3,850 | -€1,400 | -26.7% |
| Furniture and vehicles | 24 | €2,937 | €41,128 | +€38,191 | +1300.2% |
| Current assets | 29/58 | €52,606 | €55,359 | +€2,753 | +5.2% |
| Amounts receivable within one year | 40/41 | €41,447 | €42,576 | +€1,128 | +2.7% |
| Trade receivables | 40 | €34,263 | €38,951 | +€4,689 | +13.7% |
| Other amounts receivable | 41 | €7,185 | €3,624 | -€3,560 | -49.6% |
| Cash at bank and in hand | 54/58 | €10,941 | €10,059 | -€882 | -8.1% |
| Deferred charges and accrued income | 490/1 | €217 | €2,724 | +€2,507 | +1153.6% |
| Total equity and liabilities | 10/49 | €66,408 | €107,118 | +€40,711 | +61.3% |
| Equity | 10/15 | €38,192 | €43,938 | +€5,746 | +15.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,192 | €38,938 | +€5,746 | +17.3% |
| Amounts payable | 17/49 | €28,216 | €63,181 | +€34,965 | +123.9% |
| Amounts payable after more than one year | 17 | - | €30,078 | +€30,078 | |
| Financial debts | 170/4 | - | €30,078 | +€30,078 | |
| Amounts payable within one year | 42/48 | €28,216 | €33,102 | +€4,886 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,914 | +€7,914 | |
| Trade debts | 44 | €3,475 | €6,027 | +€2,552 | +73.4% |
| Suppliers | 440/4 | €3,475 | €6,027 | +€2,552 | +73.4% |
| Taxes, remuneration and social security | 45 | €24,741 | €1,568 | -€23,174 | -93.7% |
| Taxes | 450/3 | €4,833 | €1,568 | -€3,265 | -67.6% |
| Remuneration and social security | 454/9 | €19,909 | - | -€19,909 | |
| Other amounts payable | 47/48 | - | €17,594 | +€17,594 | |
| Turnover | 70 | €177,818 | €125,069 | -€52,750 | -29.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €139,765 | €93,912 | -€45,853 | -32.8% |
| Remuneration, social security and pensions | 62 | €6,435 | €10,641 | +€4,207 | +65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,401 | €9,666 | +€5,265 | +119.6% |
| Other operating charges | 640/8 | €995 | €1,281 | +€286 | +28.7% |
| Gross operating margin | 9900 | €38,089 | €31,264 | -€6,825 | -17.9% |
| Operating profit (loss) | 9901 | €26,259 | €9,676 | -€16,582 | -63.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €812 | €2,363 | +€1,551 | +191.0% |
| Recurring financial charges | 65 | €812 | €2,363 | +€1,551 | +191.0% |
| Profit (loss) for the period before taxes | 9903 | €25,447 | €7,313 | -€18,134 | -71.3% |
| Income taxes | 67/77 | €7,330 | €1,568 | -€5,762 | -78.6% |
| Profit (loss) for the period | 9904 | €18,117 | €5,746 | -€12,371 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,117 | €5,746 | -€12,371 | -68.3% |
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 10 October 2026 via checked.be.