DMGA: 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.
DMGA
Largest movements
- Cash -€4,912
down €4,912 (-70.2%), from €6,998 to €2,086
mainly Tax, wage and social debts (-€3,125) and Receivables within one year (-€2,831)
- Receivables within one year +€2,831
up €2,831 (+7.3%), from €38,869 to €41,700
of which Other amounts receivable: +€25,703
- Tax, wage and social debts -€3,125
down €3,125 (-37.4%), from €8,367 to €5,242
- Profit (loss) carried forward +€3,115
up €3,115 (+9.6%), from €32,332 to €35,447
- Trade debts -€2,071
down €2,071 (-70.4%), from €2,943 to €872
- Gross operating margin -€14,663
down €14,663 (-70.6%), from €20,765 to €6,102
- Taxes -€3,202
down €3,202 (-75.8%), from €4,222 to €1,020
- Financial charges +€1,842
up €1,842 (+1422.9%), from €129 to €1,971
- Other operating charges +€1,202
up €1,202 (+698.7%), from €172 to €1,374
- Financial income +€1,031
up €1,031 (+297.1%), from €347 to €1,378
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.
Cash bridge derived
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 | €46,642 | €44,561 | -€2,081 | -4.5% |
| Fixed assets | 21/28 | €775 | €775 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €775 | €775 | +€0 | 0.0% |
| Furniture and vehicles | 24 | €775 | €775 | +€0 | 0.0% |
| Current assets | 29/58 | €45,867 | €43,786 | -€2,081 | -4.5% |
| Amounts receivable within one year | 40/41 | €38,869 | €41,700 | +€2,831 | +7.3% |
| Trade receivables | 40 | €22,873 | - | -€22,873 | |
| Other amounts receivable | 41 | €15,997 | €41,700 | +€25,703 | +160.7% |
| Cash at bank and in hand | 54/58 | €6,998 | €2,086 | -€4,912 | -70.2% |
| Total equity and liabilities | 10/49 | €46,642 | €44,561 | -€2,081 | -4.5% |
| Equity | 10/15 | €35,332 | €38,447 | +€3,115 | +8.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,332 | €35,447 | +€3,115 | +9.6% |
| Amounts payable | 17/49 | €11,310 | €6,114 | -€5,196 | -45.9% |
| Amounts payable within one year | 42/48 | €11,310 | €6,114 | -€5,196 | -45.9% |
| Trade debts | 44 | €2,943 | €872 | -€2,071 | -70.4% |
| Suppliers | 440/4 | €2,943 | €872 | -€2,071 | -70.4% |
| Taxes, remuneration and social security | 45 | €8,367 | €5,242 | -€3,125 | -37.4% |
| Taxes | 450/3 | €8,367 | €5,242 | -€3,125 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324 | - | -€324 | |
| Other operating charges | 640/8 | €172 | €1,374 | +€1,202 | +698.7% |
| Gross operating margin | 9900 | €20,765 | €6,102 | -€14,663 | -70.6% |
| Operating profit (loss) | 9901 | €20,269 | €4,728 | -€15,541 | -76.7% |
| Financial income | 75/76B | €347 | €1,378 | +€1,031 | +297.1% |
| Recurring financial income | 75 | €347 | €1,378 | +€1,031 | +297.1% |
| Financial charges | 65/66B | €129 | €1,971 | +€1,842 | +1422.9% |
| Recurring financial charges | 65 | €129 | €1,971 | +€1,842 | +1422.9% |
| Profit (loss) for the period before taxes | 9903 | €20,487 | €4,135 | -€16,352 | -79.8% |
| Income taxes | 67/77 | €4,222 | €1,020 | -€3,202 | -75.8% |
| Profit (loss) for the period | 9904 | €16,265 | €3,115 | -€13,150 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,265 | €3,115 | -€13,150 | -80.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.