D.B. parts: 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. parts
Largest movements
- Receivables within one year +€6,582
up €6,582 (+12.8%), from €51,513 to €58,095
of which Other amounts receivable: +€6,582
- Cash -€1,247
down €1,247 (-99.3%), from €1,256 to €9
mainly Receivables within one year (-€6,582) and Other debts (-€3,751)
- Profit (loss) carried forward +€6,970
up €6,970 (+31.0%), from -€22,495 to -€15,524
- Other debts -€3,751
down €3,751 (-6.5%), from €58,014 to €54,264
- Trade debts +€1,310
up €1,310 (+14.2%), from €9,203 to €10,513
- Tax, wage and social debts +€806
up €806 (+190%), from €424 to €1,230
- Gross operating margin -€3,547
down €3,547 (-31.6%), from €11,212 to €7,665
- Taxes +€1,184
up €1,184 (+694%), from €170 to €1,354
- Financial income +€487
up €487 (+19.5%), from €2,490 to €2,977
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 | €53,203 | €58,539 | +€5,336 | +10.0% |
| Fixed assets | 21/28 | €435 | €435 | = | 0.0% |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €52,768 | €58,104 | +€5,336 | +10.1% |
| Amounts receivable within one year | 40/41 | €51,513 | €58,095 | +€6,582 | +12.8% |
| Trade receivables | 40 | €696 | €696 | = | 0.0% |
| Other amounts receivable | 41 | €50,817 | €57,399 | +€6,582 | +13.0% |
| Cash at bank and in hand | 54/58 | €1,256 | €9 | -€1,247 | -99.3% |
| Total equity and liabilities | 10/49 | €53,203 | €58,539 | +€5,336 | +10.0% |
| Equity | 10/15 | -€14,438 | -€7,468 | +€6,970 | +48.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,495 | -€15,524 | +€6,970 | +31.0% |
| Amounts payable | 17/49 | €67,641 | €66,006 | -€1,635 | -2.4% |
| Amounts payable within one year | 42/48 | €67,641 | €66,006 | -€1,635 | -2.4% |
| Trade debts | 44 | €9,203 | €10,513 | +€1,310 | +14.2% |
| Suppliers | 440/4 | €9,203 | €10,513 | +€1,310 | +14.2% |
| Taxes, remuneration and social security | 45 | €424 | €1,230 | +€806 | +190% |
| Taxes | 450/3 | €424 | €1,230 | +€806 | +190% |
| Other amounts payable | 47/48 | €58,014 | €54,264 | -€3,751 | -6.5% |
| Other operating charges | 640/8 | €428 | €367 | -€62 | -14.4% |
| Gross operating margin | 9900 | €11,212 | €7,665 | -€3,547 | -31.6% |
| Operating profit (loss) | 9901 | €10,784 | €7,298 | -€3,485 | -32.3% |
| Financial income | 75/76B | €2,490 | €2,977 | +€487 | +19.5% |
| Recurring financial income | 75 | €2,490 | €2,977 | +€487 | +19.5% |
| Financial charges | 65/66B | €1,992 | €1,950 | -€42 | -2.1% |
| Recurring financial charges | 65 | €1,992 | €1,950 | -€42 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €11,281 | €8,324 | -€2,957 | -26.2% |
| Income taxes | 67/77 | €170 | €1,354 | +€1,184 | +694% |
| Profit (loss) for the period | 9904 | €11,111 | €6,970 | -€4,140 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,111 | €6,970 | -€4,140 | -37.3% |
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 26 October 2026 via checked.be.