D'OUWBANK: 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'OUWBANK
Largest movements
- Financial fixed assets +€63,183
up €63,183 (+59.9%), from €105,395 to €168,577
- Cash -€59,378
down €59,378 (-75.2%), from €79,004 to €19,625
mainly Investment in fixed assets (net) (-€71,191) and Accrued charges and deferred income (-€42,093)
- Tangible fixed assets -€13,420
down €13,420 (-18.9%), from €70,823 to €57,404
of which Plant, machinery and equipment: -€8,429
- Receivables within one year -€6,804
down €6,804 (-57.4%), from €11,863 to €5,059
of which Trade receivables: -€9,426
- Accrued charges and deferred income -€42,093
down €42,093 (-100%), from €42,093 to €0
- Trade debts +€41,487
up €41,487 (+1,837%), from €2,259 to €43,746
- Tax, wage and social debts -€26,177
down €26,177 (-29.1%), from €90,062 to €63,886
of which Taxes: -€34,375
- Other debts +€14,892
up €14,892 (+298%), from €4,990 to €19,881
- Debts after one year -€7,123
down €7,123 (-100%), from €7,123 to €0
- Gross operating margin -€44,320
down €44,320 (-15.2%), from €291,346 to €247,027
- Taxes -€13,108
down €13,108 (-67.8%), from €19,333 to €6,225
- Financial income +€3,707
up €3,707, from €0 to €3,707
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 | €278,492 | €262,720 | -€15,773 | -5.7% |
| Fixed assets | 21/28 | €176,218 | €225,981 | +€49,763 | +28.2% |
| Tangible fixed assets | 22/27 | €70,823 | €57,404 | -€13,420 | -18.9% |
| Land and buildings | 22 | €14,367 | €13,477 | -€890 | -6.2% |
| Plant, machinery and equipment | 23 | €40,057 | €31,628 | -€8,429 | -21.0% |
| Furniture and vehicles | 24 | €16,399 | €12,298 | -€4,101 | -25.0% |
| Financial fixed assets | 28 | €105,395 | €168,577 | +€63,183 | +59.9% |
| Current assets | 29/58 | €102,274 | €36,739 | -€65,535 | -64.1% |
| Stocks and contracts in progress | 3 | €11,407 | €11,407 | = | 0.0% |
| Stocks | 30/36 | €11,407 | €11,407 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,863 | €5,059 | -€6,804 | -57.4% |
| Trade receivables | 40 | €11,863 | €2,437 | -€9,426 | -79.5% |
| Other amounts receivable | 41 | - | €2,622 | +€2,622 | |
| Cash at bank and in hand | 54/58 | €79,004 | €19,625 | -€59,378 | -75.2% |
| Deferred charges and accrued income | 490/1 | €0 | €647 | +€647 | |
| Total equity and liabilities | 10/49 | €278,492 | €262,720 | -€15,773 | -5.7% |
| Equity | 10/15 | €125,135 | €128,084 | +€2,949 | +2.4% |
| Contributions | 10/11 | €23,500 | €23,500 | = | 0.0% |
| Reserves | 13 | €101,635 | €104,584 | +€2,949 | +2.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €101,635 | €104,584 | +€2,949 | +2.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €153,357 | €134,636 | -€18,722 | -12.2% |
| Amounts payable after more than one year | 17 | €7,123 | €0 | -€7,123 | -100% |
| Financial debts | 170/4 | €7,123 | €0 | -€7,123 | -100% |
| Amounts payable within one year | 42/48 | €104,141 | €134,636 | +€30,495 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €6,831 | €7,123 | +€292 | +4.3% |
| Trade debts | 44 | €2,259 | €43,746 | +€41,487 | +1,837% |
| Suppliers | 440/4 | €2,259 | €43,746 | +€41,487 | +1,837% |
| Taxes, remuneration and social security | 45 | €90,062 | €63,886 | -€26,177 | -29.1% |
| Taxes | 450/3 | €65,509 | €31,134 | -€34,375 | -52.5% |
| Remuneration and social security | 454/9 | €24,554 | €32,752 | +€8,198 | +33.4% |
| Other amounts payable | 47/48 | €4,990 | €19,881 | +€14,892 | +298% |
| Accrued charges and deferred income | 492/3 | €42,093 | €0 | -€42,093 | -100% |
| Remuneration, social security and pensions | 62 | €206,251 | €206,946 | +€695 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,988 | €21,428 | +€441 | +2.1% |
| Other operating charges | 640/8 | €2,824 | €1,638 | -€1,186 | -42.0% |
| Gross operating margin | 9900 | €291,346 | €247,027 | -€44,320 | -15.2% |
| Operating profit (loss) | 9901 | €61,284 | €17,014 | -€44,269 | -72.2% |
| Financial income | 75/76B | €0 | €3,707 | +€3,707 | |
| Recurring financial income | 75 | €0 | €3,707 | +€3,707 | |
| Financial charges | 65/66B | €4,874 | €2,933 | -€1,941 | -39.8% |
| Recurring financial charges | 65 | €4,874 | €2,933 | -€1,941 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €56,410 | €17,789 | -€38,622 | -68.5% |
| Income taxes | 67/77 | €19,333 | €6,225 | -€13,108 | -67.8% |
| Profit (loss) for the period | 9904 | €37,077 | €11,563 | -€25,514 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,077 | €11,563 | -€25,514 | -68.8% |
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 27 October 2026 via checked.be.