D.B.M.: 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.M.
Largest movements
- Cash +€29,438
up €29,438 (+98.6%), from €29,858 to €59,296
mainly Trade debts (+€16,939) and Net result for the year (+€16,316)
- Receivables within one year -€13,595
down €13,595 (-14.4%), from €94,189 to €80,593
of which Trade receivables: -€13,569
- Trade debts +€16,939
up €16,939 (+1,251%), from €1,354 to €18,293
- Current portion of long-term debt -€10,000
down €10,000 (-100%), from €10,000 to €0
- Reserves +€8,316
up €8,316 (+13.5%), from €61,701 to €70,017
- Other debts +€1,421
up €1,421 (+18.4%), from €7,720 to €9,141
- Financial charges -€1,341
down €1,341 (-14.1%), from €9,536 to €8,195
- Financial income -€1,088
down €1,088 (-8.9%), from €12,158 to €11,070
- Gross operating margin +€956
up €956 (+5.1%), from €18,824 to €19,780
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 | €124,047 | €139,889 | +€15,843 | +12.8% |
| Current assets | 29/58 | €124,047 | €139,889 | +€15,843 | +12.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €94,189 | €80,593 | -€13,595 | -14.4% |
| Trade receivables | 40 | €92,475 | €78,905 | -€13,569 | -14.7% |
| Other amounts receivable | 41 | €1,714 | €1,688 | -€26 | -1.5% |
| Cash at bank and in hand | 54/58 | €29,858 | €59,296 | +€29,438 | +98.6% |
| Total equity and liabilities | 10/49 | €124,047 | €139,889 | +€15,843 | +12.8% |
| Equity | 10/15 | €80,301 | €88,617 | +€8,316 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,701 | €70,017 | +€8,316 | +13.5% |
| Distributable reserves | 133 | €61,701 | €70,017 | +€8,316 | +13.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,745 | €51,272 | +€7,527 | +17.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €43,298 | €50,799 | +€7,501 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €0 | -€10,000 | -100% |
| Trade debts | 44 | €1,354 | €18,293 | +€16,939 | +1,251% |
| Suppliers | 440/4 | €1,354 | €18,293 | +€16,939 | +1,251% |
| Taxes, remuneration and social security | 45 | €24,224 | €23,365 | -€859 | -3.5% |
| Taxes | 450/3 | €24,224 | €23,365 | -€859 | -3.5% |
| Other amounts payable | 47/48 | €7,720 | €9,141 | +€1,421 | +18.4% |
| Accrued charges and deferred income | 492/3 | €447 | €473 | +€26 | +5.8% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €18,824 | €19,780 | +€956 | +5.1% |
| Operating profit (loss) | 9901 | €18,311 | €19,252 | +€942 | +5.1% |
| Financial income | 75/76B | €12,158 | €11,070 | -€1,088 | -8.9% |
| Recurring financial income | 75 | €12,158 | €11,070 | -€1,088 | -8.9% |
| Financial charges | 65/66B | €9,536 | €8,195 | -€1,341 | -14.1% |
| Recurring financial charges | 65 | €9,536 | €8,195 | -€1,341 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €20,932 | €22,128 | +€1,196 | +5.7% |
| Income taxes | 67/77 | €5,786 | €5,812 | +€26 | +0.4% |
| Profit (loss) for the period | 9904 | €15,146 | €16,316 | +€1,169 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,146 | €16,316 | +€1,169 | +7.7% |
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 16 October 2026 via checked.be.