D.B.S. INTERNATIONAL: 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.S. INTERNATIONAL
Largest movements
- Current investments -€400,000
no longer reported in 2025 (was €400,000)
- Cash -€173,378
down €173,378 (-42.5%), from €407,886 to €234,508
mainly Trade debts (-€288,967) and Other debts (-€204,712)
- Receivables within one year +€58,123
up €58,123 (+35.2%), from €165,336 to €223,459
of which Other amounts receivable: +€59,967
- Trade debts -€288,967
down €288,967 (-95.1%), from €303,882 to €14,914
of which Bills of exchange payable: -€300,000
- Other debts -€204,712
down €204,712 (-93.8%), from €218,219 to €13,507
- Debts after one year -€87,200
down €87,200 (-2.9%), from €3.0m to €2.9m
- Profit (loss) carried forward +€44,580
up €44,580 (+6.9%), from -€645,168 to -€600,588
- Revaluation surpluses -€41,857
down €41,857 (-9.2%), from €453,764 to €411,907
- Gross operating margin +€70,220
up €70,220 (+23.5%), from €298,688 to €368,908
- Taxes +€12,062
up €12,062 (+55.4%), from €21,771 to €33,833
- Depreciation +€11,092
up €11,092 (+6.7%), from €164,927 to €176,019
- Financial income -€10,163
down €10,163 (-42.9%), from €23,704 to €13,541
of which Non-recurring financial income: -€10,445
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 | €4,156,964 | €3,641,146 | -€515,818 | -12.4% |
| Fixed assets | 21/28 | €3,183,702 | €3,183,180 | -€523 | 0.0% |
| Tangible fixed assets | 22/27 | €3,183,702 | €3,183,180 | -€523 | 0.0% |
| Land and buildings | 22 | €2,307,228 | €2,191,963 | -€115,265 | -5.0% |
| Plant, machinery and equipment | 23 | €1,524 | €758 | -€766 | -50.3% |
| Furniture and vehicles | 24 | €785 | €356 | -€430 | -54.7% |
| Other tangible fixed assets | 26 | €874,165 | €990,103 | +€115,938 | +13.3% |
| Current assets | 29/58 | €973,262 | €457,967 | -€515,295 | -52.9% |
| Amounts receivable within one year | 40/41 | €165,336 | €223,459 | +€58,123 | +35.2% |
| Trade receivables | 40 | €17,322 | €15,478 | -€1,844 | -10.6% |
| Other amounts receivable | 41 | €148,014 | €207,980 | +€59,967 | +40.5% |
| Current investments | 50/53 | €400,000 | - | -€400,000 | |
| Cash at bank and in hand | 54/58 | €407,886 | €234,508 | -€173,378 | -42.5% |
| Deferred charges and accrued income | 490/1 | €40 | - | -€40 | |
| Total equity and liabilities | 10/49 | €4,156,964 | €3,641,146 | -€515,818 | -12.4% |
| Equity | 10/15 | €516,832 | €561,412 | +€44,580 | +8.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €453,764 | €411,907 | -€41,857 | -9.2% |
| Reserves | 13 | €646,236 | €688,093 | +€41,857 | +6.5% |
| Distributable reserves | 133 | €646,236 | €688,093 | +€41,857 | +6.5% |
| Profit (loss) carried forward | 14 | -€645,168 | -€600,588 | +€44,580 | +6.9% |
| Amounts payable | 17/49 | €3,640,132 | €3,079,735 | -€560,398 | -15.4% |
| Amounts payable after more than one year | 17 | €3,017,205 | €2,930,005 | -€87,200 | -2.9% |
| Financial debts | 170/4 | €3,017,205 | €2,930,005 | -€87,200 | -2.9% |
| Amounts payable within one year | 42/48 | €606,433 | €149,730 | -€456,703 | -75.3% |
| Current portion of amounts payable after more than one year | 42 | €84,332 | €87,475 | +€3,143 | +3.7% |
| Trade debts | 44 | €303,882 | €14,914 | -€288,967 | -95.1% |
| Suppliers | 440/4 | €3,882 | €14,914 | +€11,033 | +284% |
| Bills of exchange payable | 441 | €300,000 | - | -€300,000 | |
| Taxes, remuneration and social security | 45 | - | €33,833 | +€33,833 | |
| Taxes | 450/3 | - | €33,833 | +€33,833 | |
| Other amounts payable | 47/48 | €218,219 | €13,507 | -€204,712 | -93.8% |
| Accrued charges and deferred income | 492/3 | €16,495 | - | -€16,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,927 | €176,019 | +€11,092 | +6.7% |
| Other operating charges | 640/8 | €36,502 | €39,746 | +€3,244 | +8.9% |
| Gross operating margin | 9900 | €298,688 | €368,908 | +€70,220 | +23.5% |
| Operating profit (loss) | 9901 | €97,259 | €153,143 | +€55,884 | +57.5% |
| Financial income | 75/76B | €23,704 | €13,541 | -€10,163 | -42.9% |
| Recurring financial income | 75 | €8,542 | €8,825 | +€283 | +3.3% |
| Non-recurring financial income | 76B | €15,162 | €4,716 | -€10,445 | -68.9% |
| Financial charges | 65/66B | €87,781 | €88,272 | +€491 | +0.6% |
| Recurring financial charges | 65 | €87,445 | €88,272 | +€826 | +0.9% |
| Non-recurring financial charges | 66B | €335 | - | -€335 | |
| Profit (loss) for the period before taxes | 9903 | €33,182 | €78,413 | +€45,231 | +136% |
| Income taxes | 67/77 | €21,771 | €33,833 | +€12,062 | +55.4% |
| Profit (loss) for the period | 9904 | €11,411 | €44,580 | +€33,168 | +291% |
| Profit (loss) for the period to be appropriated | 9905 | €11,411 | €44,580 | +€33,168 | +291% |
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 30 October 2026 via checked.be.