Group DG: 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.
Group DG
Largest movements
- Stocks and contracts +€10,000
up €10,000 (+167%), from €6,000 to €16,000
- Cash -€2,466
down €2,466 (-75.0%), from €3,289 to €823
mainly Stocks and contracts (-€10,000) and Tax, wage and social debts (-€250)
- Other debts +€5,500
up €5,500 (+5.1%), from €106,807 to €112,307
- Depreciation -€2,550
down €2,550 (-75.3%), from €3,384 to €835
- Gross operating margin -€1,999
down €1,999 (-40.7%), from €4,916 to €2,917
- Taxes -€222
down €222, from €207 to -€15
- Financial charges +€86
up €86 (+38.8%), from €221 to €306
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.
Derived cash bridge
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 | €165,416 | €172,070 | +€6,654 | +4.0% |
| Fixed assets | 21/28 | €156,050 | €155,216 | -€835 | -0.5% |
| Tangible fixed assets | 22/27 | €6,050 | €5,216 | -€835 | -13.8% |
| Furniture and vehicles | 24 | €6,050 | €5,216 | -€835 | -13.8% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €9,365 | €16,854 | +€7,489 | +80.0% |
| Stocks and contracts in progress | 3 | €6,000 | €16,000 | +€10,000 | +167% |
| Contracts in progress | 37 | €6,000 | €16,000 | +€10,000 | +167% |
| Amounts receivable within one year | 40/41 | €76 | €31 | -€45 | -59.2% |
| Other amounts receivable | 41 | €76 | €31 | -€45 | -59.2% |
| Cash at bank and in hand | 54/58 | €3,289 | €823 | -€2,466 | -75.0% |
| Total equity and liabilities | 10/49 | €165,416 | €172,070 | +€6,654 | +4.0% |
| Equity | 10/15 | €57,959 | €59,243 | +€1,284 | +2.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €27,959 | €29,243 | +€1,284 | +4.6% |
| Distributable reserves | 133 | €27,959 | €29,243 | +€1,284 | +4.6% |
| Amounts payable | 17/49 | €107,457 | €112,827 | +€5,370 | +5.0% |
| Amounts payable within one year | 42/48 | €107,457 | €112,827 | +€5,370 | +5.0% |
| Trade debts | 44 | €400 | €520 | +€120 | +30.0% |
| Suppliers | 440/4 | €400 | €520 | +€120 | +30.0% |
| Taxes, remuneration and social security | 45 | €250 | - | -€250 | |
| Taxes | 450/3 | €250 | - | -€250 | |
| Other amounts payable | 47/48 | €106,807 | €112,307 | +€5,500 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,384 | €835 | -€2,550 | -75.3% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €4,916 | €2,917 | -€1,999 | -40.7% |
| Operating profit (loss) | 9901 | €1,030 | €1,575 | +€546 | +53.0% |
| Financial charges | 65/66B | €221 | €306 | +€86 | +38.8% |
| Recurring financial charges | 65 | €221 | €306 | +€86 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €809 | €1,269 | +€460 | +56.9% |
| Income taxes | 67/77 | €207 | -€15 | -€222 | |
| Profit (loss) for the period | 9904 | €602 | €1,284 | +€682 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €602 | €1,284 | +€682 | +113% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.