D.B.M.: 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.M.
Largest movements
- Receivables within one year +€381
up €381, from €0 to €381
- Cash -€30
no longer reported in 2023 (was €30)
mainly Trade debts (-€2,148) and Net result for the year (-€1,208)
- Other debts +€4,657
up €4,657, from €0 to €4,657
- Trade debts -€2,148
no longer reported in 2023 (was €2,148)
- Profit (loss) carried forward -€1,208
down €1,208 (-5.1%), from -€23,694 to -€24,902
- Short-term financial debts -€859
down €859 (-99.9%), from €860 to €1
- Accrued charges and deferred income -€90
no longer reported in 2023 (was €90)
- Gross operating margin -€15,993
down €15,993, from €14,939 to -€1,054
- Purchases and services +€1,054
new in 2023: €1,054
- Financial income -€800
no longer reported in 2023 (was €800)
- Financial charges -€534
down €534 (-77.6%), from €688 to €154
of which Financial charges: -€534
- Depreciation -€335
no longer reported in 2023 (was €335)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30 | €381 | +€350 | +1149.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €30 | €381 | +€350 | +1149.4% |
| Amounts receivable within one year | 40/41 | €0 | €381 | +€381 | |
| Other amounts receivable | 41 | €0 | €381 | +€381 | |
| Cash at bank and in hand | 54/58 | €30 | - | -€30 | |
| Total equity and liabilities | 10/49 | €30 | €381 | +€350 | +1149.4% |
| Equity | 10/15 | -€3,069 | -€4,277 | -€1,208 | -39.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,694 | -€24,902 | -€1,208 | -5.1% |
| Amounts payable | 17/49 | €3,099 | €4,658 | +€1,559 | +50.3% |
| Amounts payable within one year | 42/48 | €3,009 | €4,658 | +€1,649 | +54.8% |
| Financial debts | 43 | €860 | €1 | -€859 | -99.9% |
| Credit institutions | 430/8 | €860 | €1 | -€859 | -99.9% |
| Trade debts | 44 | €2,148 | - | -€2,148 | |
| Suppliers | 440/4 | €2,148 | - | -€2,148 | |
| Other amounts payable | 47/48 | €0 | €4,657 | +€4,657 | |
| Accrued charges and deferred income | 492/3 | €90 | - | -€90 | |
| Non-recurring operating income | 76A | €16,921 | - | -€16,921 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,054 | +€1,054 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €335 | - | -€335 | |
| Other operating charges | 640/8 | €0 | - | -€0 | |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €14,939 | -€1,054 | -€15,993 | |
| Operating profit (loss) | 9901 | €14,605 | -€1,054 | -€15,659 | |
| Financial income | 75/76B | €800 | - | -€800 | |
| Recurring financial income | 75 | €800 | - | -€800 | |
| Financial charges | 65/66B | €688 | €154 | -€534 | -77.6% |
| Recurring financial charges | 65 | €688 | €154 | -€534 | -77.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €14,716 | -€1,208 | -€15,924 | |
| Profit (loss) for the period | 9904 | €14,716 | -€1,208 | -€15,924 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,716 | -€1,208 | -€15,924 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.