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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.

What changed

D.B.M.

BE 0462.916.167
NACE 46.190, Agents in non-specialised wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€16,316
2024 · €15,146+€1,169
Equity
€88,617
2024 · €80,301+€8,316
Cash
€59,296
2024 · €29,858+€29,438
Balance sheet total
€139,889
2024 · €124,047+€15,843

Largest movements

2024 to 2025
Assets
  • 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

Equity and liabilities
  • 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

Income statement
  • 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

effect on the 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.

Result 2024 €15,146
Gross operating margin +€956
Other operating charges -€14
Financial income -€1,088
Financial charges +€1,341
Taxes -€26
Result 2025 €16,316
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€47,438
Investment €0
Financing -€18,000
Cash 2024 €29,858
Net result for the year +€16,316
Receivables within one year +€13,595
Trade debts +€16,939
Tax, wage and social debts -€859
Other debts +€1,421
Accrued charges and deferred income +€26
Current portion of long-term debt -€10,000
Contributions, distributions and other -€8,000
Cash 2025 €59,296
brings cash intakes cash out
Every line side by side 36 lines
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.