B.DAHBI: 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.
B.DAHBI
Largest movements
- Current investments +€72,916
new in 2025: €72,916
- Cash -€8,784
no longer reported in 2025 (was €8,784)
mainly Current investments (-€72,916) and Deferred charges and accrued income (-€5,503)
- Deferred charges and accrued income +€5,503
new in 2025: €5,503
- Tangible fixed assets -€5,333
down €5,333 (-40.2%), from €13,266 to €7,933
- Receivables within one year -€4,346
down €4,346 (-14.7%), from €29,619 to €25,274
of which Other amounts receivable: -€4,630
- Reserves +€96,683
new in 2025: €96,683
- Profit (loss) carried forward -€34,882
no longer reported in 2025 (was €34,882)
- Trade debts -€5,140
down €5,140 (-46.8%), from €10,984 to €5,845
- Other debts +€3,194
new in 2025: €3,194
- Gross operating margin +€38,662
up €38,662 (+66.5%), from €58,097 to €96,760
- Taxes +€7,630
up €7,630 (+81.0%), from €9,424 to €17,054
- Depreciation +€2,693
up €2,693 (+93.9%), from €2,868 to €5,561
- Staff costs +€2,012
up €2,012 (+19.9%), from €10,106 to €12,118
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 | €52,674 | €112,402 | +€59,728 | +113% |
| Formation expenses | 20 | €1,004 | €777 | -€228 | -22.7% |
| Fixed assets | 21/28 | €13,266 | €7,933 | -€5,333 | -40.2% |
| Tangible fixed assets | 22/27 | €13,266 | €7,933 | -€5,333 | -40.2% |
| Furniture and vehicles | 24 | €13,266 | €7,933 | -€5,333 | -40.2% |
| Current assets | 29/58 | €38,403 | €103,693 | +€65,289 | +170% |
| Amounts receivable within one year | 40/41 | €29,619 | €25,274 | -€4,346 | -14.7% |
| Trade receivables | 40 | €20,044 | €20,328 | +€284 | +1.4% |
| Other amounts receivable | 41 | €9,576 | €4,946 | -€4,630 | -48.4% |
| Current investments | 50/53 | - | €72,916 | +€72,916 | |
| Cash at bank and in hand | 54/58 | €8,784 | - | -€8,784 | |
| Deferred charges and accrued income | 490/1 | - | €5,503 | +€5,503 | |
| Total equity and liabilities | 10/49 | €52,674 | €112,402 | +€59,728 | +113% |
| Equity | 10/15 | €38,882 | €100,683 | +€61,802 | +159% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €96,683 | +€96,683 | |
| Distributable reserves | 133 | - | €96,683 | +€96,683 | |
| Profit (loss) carried forward | 14 | €34,882 | - | -€34,882 | |
| Amounts payable | 17/49 | €13,792 | €11,718 | -€2,074 | -15.0% |
| Amounts payable within one year | 42/48 | €13,339 | €11,718 | -€1,620 | -12.1% |
| Trade debts | 44 | €10,984 | €5,845 | -€5,140 | -46.8% |
| Suppliers | 440/4 | €10,984 | €5,845 | -€5,140 | -46.8% |
| Taxes, remuneration and social security | 45 | €2,354 | €2,680 | +€325 | +13.8% |
| Taxes | 450/3 | €1,633 | €2,680 | +€1,047 | +64.1% |
| Remuneration and social security | 454/9 | €722 | - | -€722 | |
| Other amounts payable | 47/48 | - | €3,194 | +€3,194 | |
| Accrued charges and deferred income | 492/3 | €453 | - | -€453 | |
| Remuneration, social security and pensions | 62 | €10,106 | €12,118 | +€2,012 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,868 | €5,561 | +€2,693 | +93.9% |
| Other operating charges | 640/8 | €699 | €184 | -€515 | -73.7% |
| Gross operating margin | 9900 | €58,097 | €96,760 | +€38,662 | +66.5% |
| Operating profit (loss) | 9901 | €44,424 | €78,897 | +€34,473 | +77.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €118 | €41 | -€77 | -65.7% |
| Recurring financial charges | 65 | €118 | €41 | -€77 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €44,306 | €78,856 | +€34,550 | +78.0% |
| Income taxes | 67/77 | €9,424 | €17,054 | +€7,630 | +81.0% |
| Profit (loss) for the period | 9904 | €34,882 | €61,802 | +€26,920 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,882 | €61,802 | +€26,920 | +77.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.