D.B.T.A.: 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.T.A.
Largest movements
- Tangible fixed assets +€15,898
up €15,898 (+27.0%), from €58,826 to €74,724
of which Other tangible fixed assets: +€28,874
- Receivables within one year +€11,517
up €11,517 (+26.5%), from €43,384 to €54,901
of which Trade receivables: +€11,517
- Cash -€7,981
down €7,981 (-34.6%), from €23,062 to €15,081
mainly Investment in fixed assets (net) (-€37,990) and Receivables within one year (-€11,517)
- Deferred charges and accrued income +€5,087
up €5,087 (+4,309%), from €118 to €5,205
- Profit (loss) carried forward +€15,727
up €15,727 (+31.0%), from €50,701 to €66,428
- Trade debts +€4,996
up €4,996 (+37.6%), from €13,295 to €18,291
- Tax, wage and social debts +€3,373
up €3,373 (+50.7%), from €6,650 to €10,022
of which Taxes: +€3,373
- Gross operating margin +€54,314
up €54,314, from -€10,400 to €43,915
- Write-downs +€5,018
new in 2025: €5,018
- Depreciation +€2,171
up €2,171 (+10.9%), from €19,921 to €22,092
- Other operating charges -€630
down €630 (-38.5%), from €1,635 to €1,005
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 | €125,390 | €149,911 | +€24,522 | +19.6% |
| Fixed assets | 21/28 | €58,826 | €74,724 | +€15,898 | +27.0% |
| Tangible fixed assets | 22/27 | €58,826 | €74,724 | +€15,898 | +27.0% |
| Plant, machinery and equipment | 23 | €0 | €897 | +€897 | |
| Furniture and vehicles | 24 | €22,515 | €8,642 | -€13,873 | -61.6% |
| Other tangible fixed assets | 26 | €36,311 | €65,185 | +€28,874 | +79.5% |
| Current assets | 29/58 | €66,564 | €75,188 | +€8,624 | +13.0% |
| Amounts receivable within one year | 40/41 | €43,384 | €54,901 | +€11,517 | +26.5% |
| Trade receivables | 40 | €35,884 | €47,401 | +€11,517 | +32.1% |
| Other amounts receivable | 41 | €7,500 | €7,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,062 | €15,081 | -€7,981 | -34.6% |
| Deferred charges and accrued income | 490/1 | €118 | €5,205 | +€5,087 | +4,309% |
| Total equity and liabilities | 10/49 | €125,390 | €149,911 | +€24,522 | +19.6% |
| Equity | 10/15 | €57,201 | €72,928 | +€15,727 | +27.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,701 | €66,428 | +€15,727 | +31.0% |
| Amounts payable | 17/49 | €68,189 | €76,984 | +€8,795 | +12.9% |
| Amounts payable within one year | 42/48 | €68,189 | €76,984 | +€8,795 | +12.9% |
| Trade debts | 44 | €13,295 | €18,291 | +€4,996 | +37.6% |
| Suppliers | 440/4 | €13,295 | €18,291 | +€4,996 | +37.6% |
| Advances received on contracts in progress | 46 | €5,087 | €5,087 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,650 | €10,022 | +€3,373 | +50.7% |
| Taxes | 450/3 | €6,650 | €10,022 | +€3,373 | +50.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €43,157 | €43,583 | +€426 | +1.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,921 | €22,092 | +€2,171 | +10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,018 | +€5,018 | |
| Other operating charges | 640/8 | €1,635 | €1,005 | -€630 | -38.5% |
| Gross operating margin | 9900 | -€10,400 | €43,915 | +€54,314 | |
| Operating profit (loss) | 9901 | -€31,955 | €15,799 | +€47,755 | |
| Financial income | 75/76B | €169 | €201 | +€33 | +19.3% |
| Recurring financial income | 75 | €169 | €201 | +€33 | +19.3% |
| Financial charges | 65/66B | €188 | €274 | +€86 | +45.8% |
| Recurring financial charges | 65 | €188 | €274 | +€86 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,974 | €15,727 | +€47,701 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€31,974 | €15,727 | +€47,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,974 | €15,727 | +€47,701 |
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 23 October 2026 via checked.be.