D-Biz: 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-Biz
Largest movements
- Tangible fixed assets -€8,746
down €8,746 (-3.4%), from €258,781 to €250,035
of which Land and buildings: -€6,600
- Cash -€2,882
down €2,882 (-47.8%), from €6,035 to €3,153
mainly Other debts (-€6,277) and Debts after one year (-€2,374)
- Other debts -€6,277
down €6,277 (-31.6%), from €19,872 to €13,595
- Gross operating margin +€388
up €388 (+3.2%), from €12,178 to €12,566
- Depreciation -€295
down €295 (-3.3%), from €9,041 to €8,746
- Financial charges -€188
down €188 (-9.6%), from €1,952 to €1,764
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 | €266,316 | €254,688 | -€11,628 | -4.4% |
| Fixed assets | 21/28 | €260,281 | €251,535 | -€8,746 | -3.4% |
| Tangible fixed assets | 22/27 | €258,781 | €250,035 | -€8,746 | -3.4% |
| Land and buildings | 22 | €250,262 | €243,662 | -€6,600 | -2.6% |
| Plant, machinery and equipment | 23 | €8,519 | €6,373 | -€2,146 | -25.2% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €6,035 | €3,153 | -€2,882 | -47.8% |
| Cash at bank and in hand | 54/58 | €6,035 | €3,153 | -€2,882 | -47.8% |
| Total equity and liabilities | 10/49 | €266,316 | €254,688 | -€11,628 | -4.4% |
| Equity | 10/15 | €205,515 | €204,486 | -€1,029 | -0.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €146,204 | €146,204 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €127,454 | €127,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,761 | €39,732 | -€1,029 | -2.5% |
| Amounts payable | 17/49 | €60,801 | €50,202 | -€10,599 | -17.4% |
| Amounts payable after more than one year | 17 | €33,969 | €31,595 | -€2,374 | -7.0% |
| Financial debts | 170/4 | €33,969 | €31,595 | -€2,374 | -7.0% |
| Amounts payable within one year | 42/48 | €26,832 | €18,607 | -€8,225 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €6,461 | €4,513 | -€1,948 | -30.2% |
| Financial debts | 43 | €499 | €499 | = | 0.0% |
| Credit institutions | 430/8 | €499 | €499 | = | 0.0% |
| Other amounts payable | 47/48 | €19,872 | €13,595 | -€6,277 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,041 | €8,746 | -€295 | -3.3% |
| Other operating charges | 640/8 | €2,993 | €3,085 | +€92 | +3.1% |
| Gross operating margin | 9900 | €12,178 | €12,566 | +€388 | +3.2% |
| Operating profit (loss) | 9901 | €144 | €735 | +€591 | +410% |
| Financial charges | 65/66B | €1,952 | €1,764 | -€188 | -9.6% |
| Recurring financial charges | 65 | €1,952 | €1,764 | -€188 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,808 | -€1,029 | +€779 | +43.1% |
| Profit (loss) for the period | 9904 | -€1,808 | -€1,029 | +€779 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,808 | -€1,029 | +€779 | +43.1% |
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 22 October 2026 via checked.be.