DGRAMME: 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.
DGRAMME
Largest movements
- Receivables within one year +€35,225
up €35,225 (+39.4%), from €89,297 to €124,523
of which Trade receivables: +€22,646
- Tangible fixed assets -€14,001
down €14,001 (-26.0%), from €53,884 to €39,883
- Formation expenses -€6,775
down €6,775 (-50.0%), from €13,550 to €6,775
- Intangible fixed assets -€4,380
down €4,380 (-13.3%), from €33,017 to €28,637
- Deferred charges and accrued income +€2,299
up €2,299 (+378.6%), from €607 to €2,906
- Other debts +€19,915
up €19,915 (+16.7%), from €118,933 to €138,847
- Debts after one year -€11,097
down €11,097 (-100.0%), from €11,097 to €0
- Trade debts +€2,575
up €2,575 (+31.6%), from €8,138 to €10,713
- Tax, wage and social debts +€2,094
up €2,094 (+42.6%), from €4,914 to €7,007
of which Remuneration and social security: +€3,430
- Current portion of long-term debt -€2,079
down €2,079 (-15.8%), from €13,175 to €11,097
- Gross operating margin +€18,045
up €18,045 (+30.6%), from €58,899 to €76,944
- Staff costs +€12,796
up €12,796 (+47.9%), from €26,733 to €39,529
- Other operating charges +€4,348
up €4,348 (+75.5%), from €5,761 to €10,108
- Financial income -€3,176
down €3,176 (-86.2%), from €3,683 to €507
- Depreciation -€784
down €784 (-3.0%), from €25,939 to €25,156
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 | €193,955 | €204,744 | +€10,789 | +5.6% |
| Formation expenses | 20 | €13,550 | €6,775 | -€6,775 | -50.0% |
| Fixed assets | 21/28 | €88,151 | €69,770 | -€18,380 | -20.9% |
| Intangible fixed assets | 21 | €33,017 | €28,637 | -€4,380 | -13.3% |
| Tangible fixed assets | 22/27 | €53,884 | €39,883 | -€14,001 | -26.0% |
| Furniture and vehicles | 24 | €53,884 | €39,883 | -€14,001 | -26.0% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €92,255 | €128,199 | +€35,944 | +39.0% |
| Amounts receivable within one year | 40/41 | €89,297 | €124,523 | +€35,225 | +39.4% |
| Trade receivables | 40 | €6,157 | €28,803 | +€22,646 | +367.8% |
| Other amounts receivable | 41 | €83,140 | €95,720 | +€12,579 | +15.1% |
| Cash at bank and in hand | 54/58 | €2,350 | €770 | -€1,580 | -67.2% |
| Deferred charges and accrued income | 490/1 | €607 | €2,906 | +€2,299 | +378.6% |
| Total equity and liabilities | 10/49 | €193,955 | €204,744 | +€10,789 | +5.6% |
| Equity | 10/15 | €33,999 | €35,162 | +€1,163 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €15,000 | +€2,000 | +15.4% |
| Distributable reserves | 133 | €13,000 | €15,000 | +€2,000 | +15.4% |
| Profit (loss) carried forward | 14 | €999 | €162 | -€837 | -83.8% |
| Amounts payable | 17/49 | €159,956 | €169,582 | +€9,626 | +6.0% |
| Amounts payable after more than one year | 17 | €11,097 | €0 | -€11,097 | -100.0% |
| Financial debts | 170/4 | €11,097 | €0 | -€11,097 | -100.0% |
| Amounts payable within one year | 42/48 | €148,860 | €169,582 | +€20,723 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €13,175 | €11,097 | -€2,079 | -15.8% |
| Financial debts | 43 | €0 | - | = | |
| Trade debts | 44 | €8,138 | €10,713 | +€2,575 | +31.6% |
| Suppliers | 440/4 | €8,138 | €10,713 | +€2,575 | +31.6% |
| Advances received on contracts in progress | 46 | €3,700 | €1,918 | -€1,782 | -48.2% |
| Taxes, remuneration and social security | 45 | €4,914 | €7,007 | +€2,094 | +42.6% |
| Taxes | 450/3 | €3,109 | €1,772 | -€1,336 | -43.0% |
| Remuneration and social security | 454/9 | €1,805 | €5,235 | +€3,430 | +190.0% |
| Other amounts payable | 47/48 | €118,933 | €138,847 | +€19,915 | +16.7% |
| Remuneration, social security and pensions | 62 | €26,733 | €39,529 | +€12,796 | +47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,939 | €25,156 | -€784 | -3.0% |
| Other operating charges | 640/8 | €5,761 | €10,108 | +€4,348 | +75.5% |
| Gross operating margin | 9900 | €58,899 | €76,944 | +€18,045 | +30.6% |
| Operating profit (loss) | 9901 | €466 | €2,151 | +€1,685 | +361.4% |
| Financial income | 75/76B | €3,683 | €507 | -€3,176 | -86.2% |
| Recurring financial income | 75 | €3,683 | €507 | -€3,176 | -86.2% |
| Financial charges | 65/66B | €942 | €830 | -€112 | -11.9% |
| Recurring financial charges | 65 | €942 | €830 | -€112 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €3,207 | €1,828 | -€1,379 | -43.0% |
| Income taxes | 67/77 | €802 | €665 | -€136 | -17.0% |
| Profit (loss) for the period | 9904 | €2,405 | €1,163 | -€1,242 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,405 | €1,163 | -€1,242 | -51.7% |
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 28 September 2026 via checked.be.