DGS ACCOUNTANCY: 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 ACCOUNTANCY
Largest movements
- Financial fixed assets +€62,182
up €62,182 (+30.7%), from €202,481 to €264,663
- Cash +€35,759
up €35,759 (+130%), from €27,461 to €63,220
mainly Net result for the year (+€141,327) and Depreciation (+€24,510)
- Receivables within one year +€18,494
up €18,494 (+105%), from €17,614 to €36,108
of which Trade receivables: +€21,175
- Reserves +€141,327
up €141,327 (+38.8%), from €364,560 to €505,887
of which Distributable reserves: +€141,327
- Debts after one year -€33,377
down €33,377 (-15.8%), from €211,881 to €178,503
- Tax, wage and social debts +€14,915
up €14,915 (+55.8%), from €26,743 to €41,658
- Current portion of long-term debt -€9,923
down €9,923 (-22.9%), from €43,300 to €33,377
- Financial income +€95,769
up €95,769 (+201%), from €47,659 to €143,428
- Gross operating margin -€11,685
down €11,685 (-15.6%), from €75,084 to €63,399
- Depreciation +€9,989
up €9,989 (+68.8%), from €14,522 to €24,510
- Taxes +€3,697
up €3,697 (+16.4%), from €22,539 to €26,236
- Other operating charges +€978
up €978 (+25.7%), from €3,801 to €4,779
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
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 | €670,584 | €780,696 | +€110,112 | +16.4% |
| Fixed assets | 21/28 | €525,510 | €580,732 | +€55,222 | +10.5% |
| Tangible fixed assets | 22/27 | €323,028 | €316,069 | -€6,960 | -2.2% |
| Land and buildings | 22 | €311,821 | €300,365 | -€11,457 | -3.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €11,207 | €15,704 | +€4,497 | +40.1% |
| Financial fixed assets | 28 | €202,481 | €264,663 | +€62,182 | +30.7% |
| Current assets | 29/58 | €145,074 | €199,964 | +€54,889 | +37.8% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,614 | €36,108 | +€18,494 | +105% |
| Trade receivables | 40 | - | €21,175 | +€21,175 | |
| Other amounts receivable | 41 | €17,614 | €14,933 | -€2,681 | -15.2% |
| Cash at bank and in hand | 54/58 | €27,461 | €63,220 | +€35,759 | +130% |
| Deferred charges and accrued income | 490/1 | €0 | €636 | +€636 | |
| Total equity and liabilities | 10/49 | €670,584 | €780,696 | +€110,112 | +16.4% |
| Equity | 10/15 | €383,160 | €524,487 | +€141,327 | +36.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €364,560 | €505,887 | +€141,327 | +38.8% |
| Tax-exempt reserves | 132 | €7,750 | €7,750 | = | 0.0% |
| Distributable reserves | 133 | €356,810 | €498,137 | +€141,327 | +39.6% |
| Amounts payable | 17/49 | €287,424 | €256,209 | -€31,215 | -10.9% |
| Amounts payable after more than one year | 17 | €211,881 | €178,503 | -€33,377 | -15.8% |
| Financial debts | 170/4 | €211,881 | €178,503 | -€33,377 | -15.8% |
| Amounts payable within one year | 42/48 | €75,544 | €77,705 | +€2,162 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €43,300 | €33,377 | -€9,923 | -22.9% |
| Financial debts | 43 | - | €92 | +€92 | |
| Credit institutions | 430/8 | - | €92 | +€92 | |
| Trade debts | 44 | €5,500 | €2,578 | -€2,922 | -53.1% |
| Suppliers | 440/4 | €5,500 | €2,578 | -€2,922 | -53.1% |
| Taxes, remuneration and social security | 45 | €26,743 | €41,658 | +€14,915 | +55.8% |
| Taxes | 450/3 | €26,743 | €41,658 | +€14,915 | +55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,522 | €24,510 | +€9,989 | +68.8% |
| Other operating charges | 640/8 | €3,801 | €4,779 | +€978 | +25.7% |
| Gross operating margin | 9900 | €75,084 | €63,399 | -€11,685 | -15.6% |
| Operating profit (loss) | 9901 | €56,761 | €34,110 | -€22,651 | -39.9% |
| Financial income | 75/76B | €47,659 | €143,428 | +€95,769 | +201% |
| Recurring financial income | 75 | €47,659 | €143,428 | +€95,769 | +201% |
| Financial charges | 65/66B | €10,386 | €9,976 | -€410 | -4.0% |
| Recurring financial charges | 65 | €10,386 | €9,976 | -€410 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €94,034 | €167,563 | +€73,529 | +78.2% |
| Income taxes | 67/77 | €22,539 | €26,236 | +€3,697 | +16.4% |
| Profit (loss) for the period | 9904 | €71,496 | €141,327 | +€69,831 | +97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,496 | €141,327 | +€69,831 | +97.7% |
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 30 October 2026 via checked.be.