DGM PERFORMANCE: what changed
DGM PERFORMANCE
Largest movements
- Deferred charges and accrued income +€11,418
up €11,418 (+15,044%), from €76 to €11,494
- Receivables within one year +€5,328
up €5,328 (+36.2%), from €14,738 to €20,066
of which Other amounts receivable: +€4,749
- Stocks and contracts -€2,300
down €2,300 (-44.7%), from €5,150 to €2,850
- Cash -€835
down €835 (-12.0%), from €6,963 to €6,128
mainly Deferred charges and accrued income (-€11,418) and Investment in fixed assets (net) (-€5,614)
- Current portion of long-term debt +€4,954
up €4,954 (+323%), from €1,533 to €6,487
- Profit (loss) carried forward +€4,904
up €4,904 (+45.1%), from -€10,878 to -€5,974
- Other debts +€3,222
up €3,222 (+16.9%), from €19,061 to €22,283
- Tax, wage and social debts +€2,818
up €2,818 (+53.1%), from €5,306 to €8,124
- Trade debts -€1,412
down €1,412 (-18.9%), from €7,475 to €6,063
- Gross operating margin -€26,555
down €26,555 (-56.3%), from €47,137 to €20,583
- Depreciation +€2,448
up €2,448 (+96.2%), from €2,545 to €4,993
- Financial charges +€1,732
up €1,732 (+78.3%), from €2,212 to €3,944
- Taxes -€1,692
down €1,692 (-38.1%), from €4,443 to €2,751
- Other operating charges +€1,393
up €1,393 (+163%), from €854 to €2,247
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,353 | €64,586 | +€14,232 | +28.3% |
| Fixed assets | 21/28 | €23,427 | €24,048 | +€620 | +2.6% |
| Intangible fixed assets | 21 | €6,385 | €6,385 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,042 | €12,663 | +€620 | +5.2% |
| Plant, machinery and equipment | 23 | €2,796 | €2,392 | -€404 | -14.4% |
| Furniture and vehicles | 24 | €9,246 | €10,270 | +€1,024 | +11.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €26,926 | €40,538 | +€13,612 | +50.6% |
| Stocks and contracts in progress | 3 | €5,150 | €2,850 | -€2,300 | -44.7% |
| Stocks | 30/36 | €5,150 | €2,850 | -€2,300 | -44.7% |
| Amounts receivable within one year | 40/41 | €14,738 | €20,066 | +€5,328 | +36.2% |
| Trade receivables | 40 | €13,938 | €14,517 | +€579 | +4.2% |
| Other amounts receivable | 41 | €800 | €5,549 | +€4,749 | +594% |
| Cash at bank and in hand | 54/58 | €6,963 | €6,128 | -€835 | -12.0% |
| Deferred charges and accrued income | 490/1 | €76 | €11,494 | +€11,418 | +15,044% |
| Total equity and liabilities | 10/49 | €50,353 | €64,586 | +€14,232 | +28.3% |
| Equity | 10/15 | €13,842 | €18,746 | +€4,904 | +35.4% |
| Contributions | 10/11 | €24,720 | €24,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,878 | -€5,974 | +€4,904 | +45.1% |
| Amounts payable | 17/49 | €36,512 | €45,840 | +€9,328 | +25.5% |
| Amounts payable after more than one year | 17 | €3,136 | €2,107 | -€1,030 | -32.8% |
| Financial debts | 170/4 | €3,136 | €2,107 | -€1,030 | -32.8% |
| Amounts payable within one year | 42/48 | €33,376 | €42,957 | +€9,582 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €1,533 | €6,487 | +€4,954 | +323% |
| Trade debts | 44 | €7,475 | €6,063 | -€1,412 | -18.9% |
| Suppliers | 440/4 | €7,475 | €6,063 | -€1,412 | -18.9% |
| Taxes, remuneration and social security | 45 | €5,306 | €8,124 | +€2,818 | +53.1% |
| Taxes | 450/3 | €5,306 | €8,124 | +€2,818 | +53.1% |
| Other amounts payable | 47/48 | €19,061 | €22,283 | +€3,222 | +16.9% |
| Accrued charges and deferred income | 492/3 | - | €776 | +€776 | |
| Non-recurring operating income | 76A | €4,590 | €1,482 | -€3,107 | -67.7% |
| Remuneration, social security and pensions | 62 | €1,575 | €1,603 | +€28 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,545 | €4,993 | +€2,448 | +96.2% |
| Other operating charges | 640/8 | €854 | €2,247 | +€1,393 | +163% |
| Non-recurring operating charges | 66A | €3,322 | €206 | -€3,117 | -93.8% |
| Gross operating margin | 9900 | €47,137 | €20,583 | -€26,555 | -56.3% |
| Operating profit (loss) | 9901 | €38,841 | €11,534 | -€27,307 | -70.3% |
| Financial income | 75/76B | €30 | €65 | +€35 | +114% |
| Recurring financial income | 75 | €30 | €65 | +€35 | +114% |
| Financial charges | 65/66B | €2,212 | €3,944 | +€1,732 | +78.3% |
| Recurring financial charges | 65 | €2,212 | €3,944 | +€1,732 | +78.3% |
| Profit (loss) for the period before taxes | 9903 | €36,659 | €7,655 | -€29,004 | -79.1% |
| Income taxes | 67/77 | €4,443 | €2,751 | -€1,692 | -38.1% |
| Profit (loss) for the period | 9904 | €32,216 | €4,904 | -€27,312 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,216 | €4,904 | -€27,312 | -84.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.