D.A.B.S.P.: 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.
D.A.B.S.P.
Largest movements
- Tangible fixed assets +€26,138
new in 2025: €26,138
of which Other tangible fixed assets: +€18,985
- Receivables within one year -€24,062
down €24,062 (-79.0%), from €30,462 to €6,400
of which Other amounts receivable: -€23,262
- Cash +€7,576
up €7,576 (+10.0%), from €75,830 to €83,406
mainly Receivables within one year (+€24,062) and Other debts (+€5,514)
- Stocks and contracts -€4,649
down €4,649 (-18.9%), from €24,536 to €19,888
- Trade debts -€7,240
down €7,240 (-63.9%), from €11,327 to €4,087
- Other debts +€5,514
new in 2025: €5,514
- Profit (loss) carried forward +€3,604
up €3,604 (+3.4%), from €105,028 to €108,632
- Tax, wage and social debts +€2,559
up €2,559 (+23.6%), from €10,861 to €13,421
of which Remuneration and social security: +€1,349
- Staff costs +€3,750
up €3,750 (+6.0%), from €62,180 to €65,930
- Financial income -€935
down €935 (-64.3%), from €1,455 to €520
- Gross operating margin -€791
down €791 (-1.1%), from €74,523 to €73,732
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 | €135,276 | €139,715 | +€4,438 | +3.3% |
| Fixed assets | 21/28 | €3,883 | €30,021 | +€26,138 | +673.2% |
| Tangible fixed assets | 22/27 | - | €26,138 | +€26,138 | |
| Plant, machinery and equipment | 23 | - | €1,728 | +€1,728 | |
| Furniture and vehicles | 24 | - | €5,425 | +€5,425 | |
| Other tangible fixed assets | 26 | - | €18,985 | +€18,985 | |
| Financial fixed assets | 28 | €3,883 | €3,883 | = | 0.0% |
| Current assets | 29/58 | €131,394 | €109,694 | -€21,700 | -16.5% |
| Stocks and contracts in progress | 3 | €24,536 | €19,888 | -€4,649 | -18.9% |
| Stocks | 30/36 | €24,536 | €19,888 | -€4,649 | -18.9% |
| Amounts receivable within one year | 40/41 | €30,462 | €6,400 | -€24,062 | -79.0% |
| Trade receivables | 40 | €7,200 | €6,400 | -€800 | -11.1% |
| Other amounts receivable | 41 | €23,262 | - | -€23,262 | |
| Cash at bank and in hand | 54/58 | €75,830 | €83,406 | +€7,576 | +10.0% |
| Deferred charges and accrued income | 490/1 | €565 | - | -€565 | |
| Total equity and liabilities | 10/49 | €135,276 | €139,715 | +€4,438 | +3.3% |
| Equity | 10/15 | €113,088 | €116,692 | +€3,604 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,028 | €108,632 | +€3,604 | +3.4% |
| Amounts payable | 17/49 | €22,188 | €23,022 | +€834 | +3.8% |
| Amounts payable within one year | 42/48 | €22,188 | €23,022 | +€834 | +3.8% |
| Trade debts | 44 | €11,327 | €4,087 | -€7,240 | -63.9% |
| Suppliers | 440/4 | €11,327 | €4,087 | -€7,240 | -63.9% |
| Taxes, remuneration and social security | 45 | €10,861 | €13,421 | +€2,559 | +23.6% |
| Taxes | 450/3 | €1,306 | €2,516 | +€1,210 | +92.7% |
| Remuneration and social security | 454/9 | €9,556 | €10,905 | +€1,349 | +14.1% |
| Other amounts payable | 47/48 | - | €5,514 | +€5,514 | |
| Remuneration, social security and pensions | 62 | €62,180 | €65,930 | +€3,750 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12 | +€12 | |
| Other operating charges | 640/8 | €536 | €952 | +€416 | +77.5% |
| Gross operating margin | 9900 | €74,523 | €73,732 | -€791 | -1.1% |
| Operating profit (loss) | 9901 | €11,807 | €6,838 | -€4,969 | -42.1% |
| Financial income | 75/76B | €1,455 | €520 | -€935 | -64.3% |
| Recurring financial income | 75 | €1,455 | €520 | -€935 | -64.3% |
| Financial charges | 65/66B | €3,756 | €3,031 | -€725 | -19.3% |
| Recurring financial charges | 65 | €3,756 | €3,031 | -€725 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €9,507 | €4,327 | -€5,180 | -54.5% |
| Income taxes | 67/77 | - | €723 | +€723 | |
| Profit (loss) for the period | 9904 | €9,507 | €3,604 | -€5,903 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,507 | €3,604 | -€5,903 | -62.1% |
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 10 October 2026 via checked.be.