DGSI: 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.
DGSI
Largest movements
- Receivables within one year -€16,961
down €16,961 (-97.3%), from €17,428 to €467
of which Other amounts receivable: -€17,051
- Cash +€10,017
up €10,017 (+193.1%), from €5,188 to €15,205
mainly Receivables within one year (+€16,961) and Tax, wage and social debts (+€1,350)
- Other debts -€5,341
down €5,341 (-9.8%), from €54,582 to €49,241
- Profit (loss) carried forward -€1,597
down €1,597 (-2.6%), from -€61,599 to -€63,196
- Tax, wage and social debts +€1,350
up €1,350 (+745.6%), from €181 to €1,531
- Debts after one year -€1,050
down €1,050 (-29.4%), from €3,570 to €2,520
- Accrued charges and deferred income -€400
no longer reported in 2025 (was €400)
- Financial charges +€17,170
up €17,170 (+14677.9%), from €117 to €17,287
- Gross operating margin +€14,733
up €14,733 (+1056.1%), from €1,395 to €16,127
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 | €22,616 | €15,749 | -€6,867 | -30.4% |
| Current assets | 29/58 | €22,616 | €15,749 | -€6,867 | -30.4% |
| Amounts receivable within one year | 40/41 | €17,428 | €467 | -€16,961 | -97.3% |
| Trade receivables | 40 | €360 | €450 | +€90 | +25.0% |
| Other amounts receivable | 41 | €17,068 | €18 | -€17,051 | -99.9% |
| Cash at bank and in hand | 54/58 | €5,188 | €15,205 | +€10,017 | +193.1% |
| Deferred charges and accrued income | 490/1 | - | €77 | +€77 | |
| Total equity and liabilities | 10/49 | €22,616 | €15,749 | -€6,867 | -30.4% |
| Equity | 10/15 | -€36,599 | -€38,196 | -€1,597 | -4.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,599 | -€63,196 | -€1,597 | -2.6% |
| Amounts payable | 17/49 | €59,216 | €53,945 | -€5,270 | -8.9% |
| Amounts payable after more than one year | 17 | €3,570 | €2,520 | -€1,050 | -29.4% |
| Other amounts payable | 178/9 | €3,570 | €2,520 | -€1,050 | -29.4% |
| Amounts payable within one year | 42/48 | €55,246 | €51,425 | -€3,821 | -6.9% |
| Trade debts | 44 | €483 | €653 | +€170 | +35.3% |
| Suppliers | 440/4 | €483 | €653 | +€170 | +35.3% |
| Taxes, remuneration and social security | 45 | €181 | €1,531 | +€1,350 | +745.6% |
| Taxes | 450/3 | €181 | €1,531 | +€1,350 | +745.6% |
| Other amounts payable | 47/48 | €54,582 | €49,241 | -€5,341 | -9.8% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Other operating charges | 640/8 | €514 | €496 | -€19 | -3.6% |
| Gross operating margin | 9900 | €1,395 | €16,127 | +€14,733 | +1056.1% |
| Operating profit (loss) | 9901 | €881 | €15,632 | +€14,751 | +1674.8% |
| Financial income | 75/76B | €15 | €59 | +€44 | +288.5% |
| Recurring financial income | 75 | €15 | €59 | +€44 | +288.5% |
| Financial charges | 65/66B | €117 | €17,287 | +€17,170 | +14677.9% |
| Recurring financial charges | 65 | €117 | €17,287 | +€17,170 | +14677.9% |
| Profit (loss) for the period before taxes | 9903 | €779 | -€1,597 | -€2,376 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €779 | -€1,597 | -€2,376 | |
| Profit (loss) for the period to be appropriated | 9905 | €779 | -€1,597 | -€2,376 |
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 9 October 2026 via checked.be.