DGR CONSULTING: what changed
Two fiscal 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 CONSULTING
Largest movements
- Cash +€27,830
up €27,830 (+104.4%), from €26,665 to €54,495
mainly Net result for the year (+€50,867) and Other debts (+€42,538)
- Receivables within one year +€12,036
up €12,036 (+1798.2%), from €669 to €12,705
of which Trade receivables: +€12,705
- Deferred charges and accrued income +€1,100
new in 2025: €1,100
- Tangible fixed assets +€834
up €834 (+155.8%), from €536 to €1,370
- Other debts +€42,538
up €42,538 (+2085.8%), from €2,039 to €44,577
- Profit (loss) carried forward -€4,736
down €4,736 (-100.0%), from €4,736 to €0
- Tax, wage and social debts +€2,636
up €2,636 (+16.5%), from €16,021 to €18,657
- Trade debts +€1,362
up €1,362 (+1840.7%), from €74 to €1,436
- Gross operating margin +€100,066
up €100,066, from -€40,683 to €59,383
- Other operating charges -€5,670
down €5,670 (-82.0%), from €6,911 to €1,241
- Taxes +€4,460
up €4,460 (+3391.1%), from €132 to €4,592
- Financial charges -€3,763
down €3,763 (-62.8%), from €5,994 to €2,231
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 | €27,870 | €69,670 | +€41,800 | +150.0% |
| Fixed assets | 21/28 | €536 | €1,370 | +€834 | +155.8% |
| Tangible fixed assets | 22/27 | €536 | €1,370 | +€834 | +155.8% |
| Furniture and vehicles | 24 | €536 | €1,370 | +€834 | +155.8% |
| Current assets | 29/58 | €27,334 | €68,300 | +€40,966 | +149.9% |
| Amounts receivable within one year | 40/41 | €669 | €12,705 | +€12,036 | +1798.2% |
| Trade receivables | 40 | - | €12,705 | +€12,705 | |
| Other amounts receivable | 41 | €669 | - | -€669 | |
| Cash at bank and in hand | 54/58 | €26,665 | €54,495 | +€27,830 | +104.4% |
| Deferred charges and accrued income | 490/1 | - | €1,100 | +€1,100 | |
| Total equity and liabilities | 10/49 | €27,870 | €69,670 | +€41,800 | +150.0% |
| Equity | 10/15 | €9,736 | €5,000 | -€4,736 | -48.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,736 | €0 | -€4,736 | -100.0% |
| Amounts payable | 17/49 | €18,134 | €64,670 | +€46,536 | +256.6% |
| Amounts payable within one year | 42/48 | €18,134 | €64,670 | +€46,536 | +256.6% |
| Trade debts | 44 | €74 | €1,436 | +€1,362 | +1840.7% |
| Suppliers | 440/4 | €74 | €1,436 | +€1,362 | +1840.7% |
| Taxes, remuneration and social security | 45 | €16,021 | €18,657 | +€2,636 | +16.5% |
| Taxes | 450/3 | €16,021 | €18,657 | +€2,636 | +16.5% |
| Other amounts payable | 47/48 | €2,039 | €44,577 | +€42,538 | +2085.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €452 | +€52 | +12.9% |
| Other operating charges | 640/8 | €6,911 | €1,241 | -€5,670 | -82.0% |
| Gross operating margin | 9900 | -€40,683 | €59,383 | +€100,066 | |
| Operating profit (loss) | 9901 | -€47,994 | €57,690 | +€105,684 | |
| Financial charges | 65/66B | €5,994 | €2,231 | -€3,763 | -62.8% |
| Recurring financial charges | 65 | €5,994 | €2,231 | -€3,763 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | -€53,989 | €55,459 | +€109,448 | |
| Income taxes | 67/77 | €132 | €4,592 | +€4,460 | +3391.1% |
| Profit (loss) for the period | 9904 | -€54,120 | €50,867 | +€104,987 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,120 | €50,867 | +€104,987 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.