D.B.D. SOFTWARE: 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.
D.B.D. SOFTWARE
Largest movements
- Tangible fixed assets -€27,451
down €27,451 (-4.2%), from €658,106 to €630,654
of which Land and buildings: -€44,120
- Cash +€12,193
up €12,193 (+233.2%), from €5,228 to €17,421
mainly Depreciation (+€50,332) and Net result for the year (+€31,583)
- Receivables within one year -€8,858
down €8,858 (-94.9%), from €9,335 to €476
of which Trade receivables: -€8,780
- Current portion of long-term debt -€45,627
down €45,627 (-83.2%), from €54,812 to €9,185
- Reserves +€31,583
up €31,583 (+7.9%), from €397,540 to €429,122
- Other debts -€9,802
down €9,802 (-5.5%), from €178,225 to €168,423
- Debts after one year +€7,065
up €7,065, from €0 to €7,065
- Gross operating margin +€10,872
up €10,872 (+11.8%), from €92,283 to €103,155
- Financial charges -€4,403
down €4,403 (-53.0%), from €8,303 to €3,900
- Taxes +€3,348
up €3,348 (+35.5%), from €9,445 to €12,794
- Depreciation +€2,237
up €2,237 (+4.7%), from €48,095 to €50,332
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 | €673,653 | €649,791 | -€23,862 | -3.5% |
| Fixed assets | 21/28 | €658,106 | €630,654 | -€27,451 | -4.2% |
| Tangible fixed assets | 22/27 | €658,106 | €630,654 | -€27,451 | -4.2% |
| Land and buildings | 22 | €650,188 | €606,068 | -€44,120 | -6.8% |
| Plant, machinery and equipment | 23 | €5,289 | €3,941 | -€1,349 | -25.5% |
| Furniture and vehicles | 24 | €270 | €18,287 | +€18,017 | +6675.9% |
| Other tangible fixed assets | 26 | €2,358 | €2,358 | = | 0.0% |
| Current assets | 29/58 | €15,548 | €19,137 | +€3,589 | +23.1% |
| Amounts receivable within one year | 40/41 | €9,335 | €476 | -€8,858 | -94.9% |
| Trade receivables | 40 | €8,780 | €0 | -€8,780 | -100.0% |
| Other amounts receivable | 41 | €555 | €476 | -€78 | -14.1% |
| Cash at bank and in hand | 54/58 | €5,228 | €17,421 | +€12,193 | +233.2% |
| Deferred charges and accrued income | 490/1 | €985 | €1,240 | +€255 | +25.9% |
| Total equity and liabilities | 10/49 | €673,653 | €649,791 | -€23,862 | -3.5% |
| Equity | 10/15 | €403,740 | €435,322 | +€31,583 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €397,540 | €429,122 | +€31,583 | +7.9% |
| Distributable reserves | 133 | €397,540 | €429,122 | +€31,583 | +7.9% |
| Amounts payable | 17/49 | €269,914 | €214,469 | -€55,445 | -20.5% |
| Amounts payable after more than one year | 17 | €0 | €7,065 | +€7,065 | |
| Financial debts | 170/4 | €0 | €7,065 | +€7,065 | |
| Amounts payable within one year | 42/48 | €262,644 | €201,172 | -€61,472 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €54,812 | €9,185 | -€45,627 | -83.2% |
| Financial debts | 43 | €10,450 | €8,427 | -€2,023 | -19.4% |
| Credit institutions | 430/8 | €450 | €406 | -€44 | -9.7% |
| Other loans | 439 | €10,000 | €8,020 | -€1,980 | -19.8% |
| Trade debts | 44 | €6,036 | €659 | -€5,377 | -89.1% |
| Suppliers | 440/4 | €6,036 | €659 | -€5,377 | -89.1% |
| Taxes, remuneration and social security | 45 | €13,122 | €14,478 | +€1,357 | +10.3% |
| Taxes | 450/3 | €12,322 | €14,478 | +€2,157 | +17.5% |
| Remuneration and social security | 454/9 | €800 | €0 | -€800 | -100.0% |
| Other amounts payable | 47/48 | €178,225 | €168,423 | -€9,802 | -5.5% |
| Accrued charges and deferred income | 492/3 | €7,270 | €6,233 | -€1,037 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,095 | €50,332 | +€2,237 | +4.7% |
| Other operating charges | 640/8 | €4,018 | €4,547 | +€529 | +13.2% |
| Gross operating margin | 9900 | €92,283 | €103,155 | +€10,872 | +11.8% |
| Operating profit (loss) | 9901 | €40,170 | €48,276 | +€8,106 | +20.2% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €8,303 | €3,900 | -€4,403 | -53.0% |
| Recurring financial charges | 65 | €8,303 | €3,900 | -€4,403 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €31,869 | €44,376 | +€12,507 | +39.2% |
| Income taxes | 67/77 | €9,445 | €12,794 | +€3,348 | +35.5% |
| Profit (loss) for the period | 9904 | €22,424 | €31,583 | +€9,159 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,424 | €31,583 | +€9,159 | +40.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.