D.B.F.: 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.B.F.
Largest movements
- Cash +€2.5m
up €2.5m (+24316.3%), from €10,315 to €2.5m
mainly Net result for the year (+€2.7m) and Tax, wage and social debts (+€267,605)
- Current investments -€51,672
down €51,672 (-11.0%), from €467,829 to €416,157
- Reserves +€2.7m
up €2.7m (+1408.3%), from €190,786 to €2.9m
- Other debts -€491,968
no longer reported in 2025 (was €491,968)
- Tax, wage and social debts +€267,605
up €267,605 (+24801.2%), from €1,079 to €268,684
- Financial income +€2.9m
up €2.9m (+15721.2%), from €18,749 to €3.0m
of which Financial income: +€2.9m
- Taxes +€267,605
up €267,605 (+24801.2%), from €1,079 to €268,684
- Gross operating margin -€3,780
down €3,780, from €2,202 to -€1,578
- Financial charges +€1,300
up €1,300 (+17.3%), from €7,518 to €8,818
- Other operating charges -€1,173
down €1,173 (-75.2%), from €1,560 to €387
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 | €733,412 | €3,195,892 | +€2.5m | +335.8% |
| Fixed assets | 21/28 | €240,682 | €240,432 | -€250 | -0.1% |
| Financial fixed assets | 28 | €240,682 | €240,432 | -€250 | -0.1% |
| Current assets | 29/58 | €492,730 | €2,955,460 | +€2.5m | +499.8% |
| Amounts receivable within one year | 40/41 | €14,586 | €20,766 | +€6,180 | +42.4% |
| Other amounts receivable | 41 | €14,586 | €20,766 | +€6,180 | +42.4% |
| Current investments | 50/53 | €467,829 | €416,157 | -€51,672 | -11.0% |
| Cash at bank and in hand | 54/58 | €10,315 | €2,518,537 | +€2.5m | +24316.3% |
| Total equity and liabilities | 10/49 | €733,412 | €3,195,892 | +€2.5m | +335.8% |
| Equity | 10/15 | €240,365 | €2,927,208 | +€2.7m | +1117.8% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €190,786 | €2,877,629 | +€2.7m | +1408.3% |
| Distributable reserves | 133 | €190,786 | €2,877,629 | +€2.7m | +1408.3% |
| Amounts payable | 17/49 | €493,047 | €268,684 | -€224,363 | -45.5% |
| Amounts payable within one year | 42/48 | €493,047 | €268,684 | -€224,363 | -45.5% |
| Taxes, remuneration and social security | 45 | €1,079 | €268,684 | +€267,605 | +24801.2% |
| Taxes | 450/3 | €1,079 | €268,684 | +€267,605 | +24801.2% |
| Other amounts payable | 47/48 | €491,968 | - | -€491,968 | |
| Other operating charges | 640/8 | €1,560 | €387 | -€1,173 | -75.2% |
| Gross operating margin | 9900 | €2,202 | -€1,578 | -€3,780 | |
| Operating profit (loss) | 9901 | €642 | -€1,965 | -€2,607 | |
| Financial income | 75/76B | €18,749 | €2,966,309 | +€2.9m | +15721.2% |
| Recurring financial income | 75 | €18,749 | €2,965,197 | +€2.9m | +15715.2% |
| Non-recurring financial income | 76B | - | €1,112 | +€1,112 | |
| Financial charges | 65/66B | €7,518 | €8,818 | +€1,300 | +17.3% |
| Recurring financial charges | 65 | €7,518 | €8,818 | +€1,300 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €11,873 | €2,955,526 | +€2.9m | +24792.8% |
| Income taxes | 67/77 | €1,079 | €268,684 | +€267,605 | +24801.2% |
| Profit (loss) for the period | 9904 | €10,794 | €2,686,842 | +€2.7m | +24792.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,794 | €2,686,842 | +€2.7m | +24792.0% |
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 12 October 2026 via checked.be.