DNGL: 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.
DNGL
Largest movements
- Receivables within one year +€97,595
up €97,595 (+160.5%), from €60,802 to €158,397
of which Trade receivables: +€98,837
- Tangible fixed assets -€11,985
down €11,985 (-39.5%), from €30,349 to €18,364
of which Furniture and vehicles: -€11,100
- Cash +€2,411
up €2,411 (+15.8%), from €15,297 to €17,708
mainly Net result for the year (+€58,276) and Trade debts (+€13,193)
- Reserves +€58,276
up €58,276 (+114.5%), from €50,893 to €109,169
- Trade debts +€13,193
up €13,193 (+202.4%), from €6,517 to €19,710
- Tax, wage and social debts +€12,924
up €12,924 (+70.9%), from €18,232 to €31,156
of which Remuneration and social security: +€10,993
- Other debts +€2,558
up €2,558 (+11.8%), from €21,665 to €24,223
- Gross operating margin +€105,818
up €105,818 (+64.0%), from €165,394 to €271,212
- Staff costs +€93,828
up €93,828 (+102.4%), from €91,663 to €185,491
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 | €107,307 | €195,543 | +€88,236 | +82.2% |
| Fixed assets | 21/28 | €30,359 | €18,374 | -€11,985 | -39.5% |
| Tangible fixed assets | 22/27 | €30,349 | €18,364 | -€11,985 | -39.5% |
| Plant, machinery and equipment | 23 | €3,727 | €2,843 | -€885 | -23.7% |
| Furniture and vehicles | 24 | €26,621 | €15,521 | -€11,100 | -41.7% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €76,948 | €177,169 | +€100,221 | +130.2% |
| Amounts receivable within one year | 40/41 | €60,802 | €158,397 | +€97,595 | +160.5% |
| Trade receivables | 40 | €55,631 | €154,468 | +€98,837 | +177.7% |
| Other amounts receivable | 41 | €5,171 | €3,929 | -€1,242 | -24.0% |
| Cash at bank and in hand | 54/58 | €15,297 | €17,708 | +€2,411 | +15.8% |
| Deferred charges and accrued income | 490/1 | €849 | €1,064 | +€215 | +25.3% |
| Total equity and liabilities | 10/49 | €107,307 | €195,543 | +€88,236 | +82.2% |
| Equity | 10/15 | €60,893 | €119,169 | +€58,276 | +95.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €50,893 | €109,169 | +€58,276 | +114.5% |
| Distributable reserves | 133 | €50,893 | €109,169 | +€58,276 | +114.5% |
| Amounts payable | 17/49 | €46,414 | €76,374 | +€29,960 | +64.6% |
| Amounts payable within one year | 42/48 | €46,414 | €76,374 | +€29,960 | +64.6% |
| Financial debts | 43 | - | €1,285 | +€1,285 | |
| Credit institutions | 430/8 | - | €1,285 | +€1,285 | |
| Trade debts | 44 | €6,517 | €19,710 | +€13,193 | +202.4% |
| Suppliers | 440/4 | €6,517 | €19,710 | +€13,193 | +202.4% |
| Taxes, remuneration and social security | 45 | €18,232 | €31,156 | +€12,924 | +70.9% |
| Taxes | 450/3 | €13,098 | €15,029 | +€1,931 | +14.7% |
| Remuneration and social security | 454/9 | €5,134 | €16,127 | +€10,993 | +214.1% |
| Other amounts payable | 47/48 | €21,665 | €24,223 | +€2,558 | +11.8% |
| Remuneration, social security and pensions | 62 | €91,663 | €185,491 | +€93,828 | +102.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,881 | €11,985 | +€2,104 | +21.3% |
| Other operating charges | 640/8 | €226 | €656 | +€429 | +189.5% |
| Gross operating margin | 9900 | €165,394 | €271,212 | +€105,818 | +64.0% |
| Operating profit (loss) | 9901 | €63,624 | €73,081 | +€9,457 | +14.9% |
| Financial income | 75/76B | €46 | €91 | +€45 | +99.6% |
| Recurring financial income | 75 | €46 | €91 | +€45 | +99.6% |
| Financial charges | 65/66B | €2 | €151 | +€149 | +9400.0% |
| Recurring financial charges | 65 | €2 | €151 | +€149 | +9400.0% |
| Profit (loss) for the period before taxes | 9903 | €63,668 | €73,021 | +€9,353 | +14.7% |
| Income taxes | 67/77 | €12,774 | €14,745 | +€1,971 | +15.4% |
| Profit (loss) for the period | 9904 | €50,893 | €58,276 | +€7,382 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,893 | €58,276 | +€7,382 | +14.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.