DLGY Projects: 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.
DLGY Projects
Largest movements
- Cash +€57,708
up €57,708 (+310.5%), from €18,585 to €76,293
mainly Net result for the year (+€50,711) and Tax, wage and social debts (+€14,650)
- Receivables within one year +€12,978
up €12,978 (+50.5%), from €25,676 to €38,654
of which Trade receivables: +€11,840
- Tangible fixed assets -€3,340
down €3,340 (-38.4%), from €8,689 to €5,349
- Deferred charges and accrued income +€1,636
up €1,636 (+355.4%), from €460 to €2,096
- Reserves +€50,711
up €50,711 (+155.1%), from €32,690 to €83,401
- Tax, wage and social debts +€14,650
up €14,650 (+157.4%), from €9,308 to €23,958
- Other debts +€2,857
up €2,857 (+50.8%), from €5,630 to €8,487
- Gross operating margin +€27,306
up €27,306 (+61.1%), from €44,709 to €72,016
- Taxes +€9,146
up €9,146 (+105.9%), from €8,633 to €17,780
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 | €53,411 | €122,392 | +€68,982 | +129.2% |
| Fixed assets | 21/28 | €8,689 | €5,349 | -€3,340 | -38.4% |
| Tangible fixed assets | 22/27 | €8,689 | €5,349 | -€3,340 | -38.4% |
| Furniture and vehicles | 24 | €8,689 | €5,349 | -€3,340 | -38.4% |
| Current assets | 29/58 | €44,721 | €117,043 | +€72,322 | +161.7% |
| Amounts receivable within one year | 40/41 | €25,676 | €38,654 | +€12,978 | +50.5% |
| Trade receivables | 40 | €25,676 | €37,516 | +€11,840 | +46.1% |
| Other amounts receivable | 41 | - | €1,138 | +€1,138 | |
| Cash at bank and in hand | 54/58 | €18,585 | €76,293 | +€57,708 | +310.5% |
| Deferred charges and accrued income | 490/1 | €460 | €2,096 | +€1,636 | +355.4% |
| Total equity and liabilities | 10/49 | €53,411 | €122,392 | +€68,982 | +129.2% |
| Equity | 10/15 | €35,190 | €85,901 | +€50,711 | +144.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €32,690 | €83,401 | +€50,711 | +155.1% |
| Distributable reserves | 133 | €32,690 | €83,401 | +€50,711 | +155.1% |
| Amounts payable | 17/49 | €18,221 | €36,491 | +€18,270 | +100.3% |
| Amounts payable within one year | 42/48 | €18,221 | €36,491 | +€18,270 | +100.3% |
| Trade debts | 44 | €3,283 | €4,046 | +€763 | +23.3% |
| Suppliers | 440/4 | €3,283 | €4,046 | +€763 | +23.3% |
| Taxes, remuneration and social security | 45 | €9,308 | €23,958 | +€14,650 | +157.4% |
| Taxes | 450/3 | €9,308 | €23,958 | +€14,650 | +157.4% |
| Other amounts payable | 47/48 | €5,630 | €8,487 | +€2,857 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,386 | €3,340 | -€46 | -1.4% |
| Gross operating margin | 9900 | €44,709 | €72,016 | +€27,306 | +61.1% |
| Operating profit (loss) | 9901 | €41,323 | €68,675 | +€27,352 | +66.2% |
| Financial charges | 65/66B | €0 | €185 | +€184 | +122906.7% |
| Recurring financial charges | 65 | €0 | €185 | +€184 | +122906.7% |
| Profit (loss) for the period before taxes | 9903 | €41,323 | €68,491 | +€27,168 | +65.7% |
| Income taxes | 67/77 | €8,633 | €17,780 | +€9,146 | +105.9% |
| Profit (loss) for the period | 9904 | €32,690 | €50,711 | +€18,022 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,690 | €50,711 | +€18,022 | +55.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.