DGS COOKING: 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 COOKING
Largest movements
- Cash -€22,707
down €22,707 (-92.8%), from €24,461 to €1,754
mainly Trade debts (-€31,171) and Tax, wage and social debts (-€6,915)
- Receivables within one year +€5,696
up €5,696 (+3.1%), from €186,010 to €191,707
of which Other amounts receivable: +€50,028
- Financial fixed assets -€3,600
down €3,600 (-100%), from €3,600 to €0
- Deferred charges and accrued income -€2,384
down €2,384 (-99.2%), from €2,404 to €20
- Trade debts -€31,171
down €31,171 (-90.9%), from €34,281 to €3,110
- Profit (loss) carried forward +€14,841
up €14,841 (+13.5%), from €110,194 to €125,035
- Tax, wage and social debts -€6,915
down €6,915 (-9.9%), from €70,037 to €63,122
of which Remuneration and social security: -€5,563
- Gross operating margin -€137,309
down €137,309 (-58.3%), from €235,563 to €98,254
- Taxes -€33,533
down €33,533 (-83.1%), from €40,357 to €6,824
- Staff costs -€10,814
down €10,814 (-14.1%), from €76,445 to €65,631
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 | €217,312 | €194,067 | -€23,245 | -10.7% |
| Fixed assets | 21/28 | €4,437 | €587 | -€3,850 | -86.8% |
| Tangible fixed assets | 22/27 | €837 | €587 | -€250 | -29.8% |
| Furniture and vehicles | 24 | €837 | €587 | -€250 | -29.8% |
| Financial fixed assets | 28 | €3,600 | €0 | -€3,600 | -100% |
| Current assets | 29/58 | €212,875 | €193,480 | -€19,395 | -9.1% |
| Amounts receivable within one year | 40/41 | €186,010 | €191,707 | +€5,696 | +3.1% |
| Trade receivables | 40 | €51,322 | €6,990 | -€44,332 | -86.4% |
| Other amounts receivable | 41 | €134,689 | €184,716 | +€50,028 | +37.1% |
| Cash at bank and in hand | 54/58 | €24,461 | €1,754 | -€22,707 | -92.8% |
| Deferred charges and accrued income | 490/1 | €2,404 | €20 | -€2,384 | -99.2% |
| Total equity and liabilities | 10/49 | €217,312 | €194,067 | -€23,245 | -10.7% |
| Equity | 10/15 | €112,194 | €127,035 | +€14,841 | +13.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,194 | €125,035 | +€14,841 | +13.5% |
| Amounts payable | 17/49 | €105,118 | €67,032 | -€38,086 | -36.2% |
| Amounts payable within one year | 42/48 | €105,118 | €67,032 | -€38,086 | -36.2% |
| Trade debts | 44 | €34,281 | €3,110 | -€31,171 | -90.9% |
| Suppliers | 440/4 | €34,281 | €3,110 | -€31,171 | -90.9% |
| Taxes, remuneration and social security | 45 | €70,037 | €63,122 | -€6,915 | -9.9% |
| Taxes | 450/3 | €58,770 | €57,418 | -€1,352 | -2.3% |
| Remuneration and social security | 454/9 | €11,268 | €5,705 | -€5,563 | -49.4% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €76,445 | €65,631 | -€10,814 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162 | €250 | +€88 | +54.0% |
| Other operating charges | 640/8 | €5,229 | €6,439 | +€1,211 | +23.2% |
| Gross operating margin | 9900 | €235,563 | €98,254 | -€137,309 | -58.3% |
| Operating profit (loss) | 9901 | €153,728 | €25,934 | -€127,794 | -83.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,380 | €3,469 | +€1,089 | +45.8% |
| Recurring financial charges | 65 | €2,380 | €3,469 | +€1,089 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €151,352 | €22,465 | -€128,886 | -85.2% |
| Income taxes | 67/77 | €40,357 | €6,824 | -€33,533 | -83.1% |
| Profit (loss) for the period | 9904 | €110,994 | €15,641 | -€95,353 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,994 | €15,641 | -€95,353 | -85.9% |
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 24 October 2026 via checked.be.