DGS: 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.
DGS
Largest movements
- Receivables within one year +€41,967
new in 2024: €41,967
- Deferred charges and accrued income -€16,942
down €16,942 (-85.5%), from €19,820 to €2,878
- Tangible fixed assets -€10,016
down €10,016 (-21.1%), from €47,356 to €37,341
of which Other tangible fixed assets: -€8,562
- Cash +€4,687
up €4,687 (+7.0%), from €67,129 to €71,817
mainly Net result for the year (+€43,783) and Deferred charges and accrued income (+€16,942)
- Stocks and contracts -€3,209
down €3,209 (-47.5%), from €6,757 to €3,548
- Profit (loss) carried forward +€43,783
up €43,783 (+108%), from €40,402 to €84,186
- Tax, wage and social debts -€11,941
down €11,941 (-37.5%), from €31,820 to €19,880
of which Remuneration and social security: -€15,460
- Debts after one year -€9,054
down €9,054 (-59.5%), from €15,212 to €6,158
- Other debts -€3,340
down €3,340 (-76.0%), from €4,396 to €1,056
- Accrued charges and deferred income -€2,505
no longer reported in 2024 (was €2,505)
- Staff costs -€49,840
down €49,840 (-27.4%), from €182,041 to €132,201
- Gross operating margin +€23,727
up €23,727 (+14.2%), from €166,589 to €190,316
- Purchases and services -€19,276
down €19,276 (-5.3%), from €363,080 to €343,804
- Depreciation -€5,737
down €5,737 (-35.2%), from €16,321 to €10,584
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,646 | €180,134 | +€16,488 | +10.1% |
| Fixed assets | 21/28 | €69,939 | €59,924 | -€10,016 | -14.3% |
| Tangible fixed assets | 22/27 | €47,356 | €37,341 | -€10,016 | -21.1% |
| Plant, machinery and equipment | 23 | €505 | €203 | -€302 | -59.8% |
| Furniture and vehicles | 24 | €1,567 | €415 | -€1,151 | -73.5% |
| Other tangible fixed assets | 26 | €45,285 | €36,723 | -€8,562 | -18.9% |
| Financial fixed assets | 28 | €22,583 | €22,583 | = | 0.0% |
| Current assets | 29/58 | €93,707 | €120,210 | +€26,503 | +28.3% |
| Stocks and contracts in progress | 3 | €6,757 | €3,548 | -€3,209 | -47.5% |
| Stocks | 30/36 | €6,757 | €3,548 | -€3,209 | -47.5% |
| Amounts receivable within one year | 40/41 | - | €41,967 | +€41,967 | |
| Trade receivables | 40 | - | €41,967 | +€41,967 | |
| Cash at bank and in hand | 54/58 | €67,129 | €71,817 | +€4,687 | +7.0% |
| Deferred charges and accrued income | 490/1 | €19,820 | €2,878 | -€16,942 | -85.5% |
| Total equity and liabilities | 10/49 | €163,646 | €180,134 | +€16,488 | +10.1% |
| Equity | 10/15 | €59,002 | €102,786 | +€43,783 | +74.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,402 | €84,186 | +€43,783 | +108% |
| Amounts payable | 17/49 | €104,644 | €77,348 | -€27,296 | -26.1% |
| Amounts payable after more than one year | 17 | €15,212 | €6,158 | -€9,054 | -59.5% |
| Financial debts | 170/4 | €15,212 | €6,158 | -€9,054 | -59.5% |
| Amounts payable within one year | 42/48 | €86,926 | €71,190 | -€15,736 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €8,840 | €9,054 | +€214 | +2.4% |
| Trade debts | 44 | €41,871 | €41,201 | -€670 | -1.6% |
| Suppliers | 440/4 | €41,871 | €41,201 | -€670 | -1.6% |
| Taxes, remuneration and social security | 45 | €31,820 | €19,880 | -€11,941 | -37.5% |
| Taxes | 450/3 | €6,377 | €9,897 | +€3,519 | +55.2% |
| Remuneration and social security | 454/9 | €25,443 | €9,983 | -€15,460 | -60.8% |
| Other amounts payable | 47/48 | €4,396 | €1,056 | -€3,340 | -76.0% |
| Accrued charges and deferred income | 492/3 | €2,505 | - | -€2,505 | |
| Turnover | 70 | €528,934 | €533,363 | +€4,428 | +0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €363,080 | €343,804 | -€19,276 | -5.3% |
| Remuneration, social security and pensions | 62 | €182,041 | €132,201 | -€49,840 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,321 | €10,584 | -€5,737 | -35.2% |
| Other operating charges | 640/8 | €202 | €207 | +€5 | +2.4% |
| Gross operating margin | 9900 | €166,589 | €190,316 | +€23,727 | +14.2% |
| Operating profit (loss) | 9901 | -€31,976 | €47,323 | +€79,299 | |
| Financial income | 75/76B | €0 | €85 | +€85 | +22,889% |
| Recurring financial income | 75 | €0 | €85 | +€85 | +22,889% |
| Financial charges | 65/66B | €3,850 | €3,625 | -€225 | -5.8% |
| Recurring financial charges | 65 | €3,850 | €3,625 | -€225 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€35,826 | €43,783 | +€79,609 | |
| Profit (loss) for the period | 9904 | -€35,826 | €43,783 | +€79,609 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,826 | €43,783 | +€79,609 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.