D.R.B.: 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.R.B.
Largest movements
- Receivables within one year +€1,358
up €1,358 (+1,002%), from €135 to €1,494
of which Other amounts receivable: +€1,358
- Stocks and contracts +€700
up €700 (+10.2%), from €6,861 to €7,561
of which Stocks: +€700
- Tangible fixed assets -€264
down €264 (-100%), from €264 to €0
of which Furniture and vehicles: -€264
- Cash +€243
up €243 (+11.2%), from €2,176 to €2,419
mainly Trade debts (+€4,523) and Short-term financial debts (+€1,217)
- Trade debts +€4,523
up €4,523 (+141%), from €3,205 to €7,729
- Profit (loss) carried forward -€3,175
down €3,175 (-8.5%), from -€37,269 to -€40,444
- Short-term financial debts +€1,217
up €1,217 (+6.5%), from €18,783 to €20,000
- Tax, wage and social debts -€433
down €433 (-9.3%), from €4,675 to €4,242
of which Remuneration and social security: -€456
- Purchases and services +€24,580
up €24,580 (+34.9%), from €70,478 to €95,058
- Other operating charges -€4,973
down €4,973 (-83.6%), from €5,945 to €972
- Staff costs +€1,432
up €1,432 (+6.9%), from €20,748 to €22,181
- Gross operating margin -€477
down €477 (-2.0%), from €23,524 to €23,047
- Financial charges -€425
down €425 (-15.2%), from €2,803 to €2,378
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 | €10,437 | €12,474 | +€2,037 | +19.5% |
| Fixed assets | 21/28 | €1,264 | €1,000 | -€264 | -20.9% |
| Tangible fixed assets | 22/27 | €264 | €0 | -€264 | -100% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €264 | €0 | -€264 | -100% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €9,173 | €11,474 | +€2,301 | +25.1% |
| Stocks and contracts in progress | 3 | €6,861 | €7,561 | +€700 | +10.2% |
| Stocks | 30/36 | €6,861 | €7,561 | +€700 | +10.2% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €135 | €1,494 | +€1,358 | +1,002% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €135 | €1,494 | +€1,358 | +1,002% |
| Cash at bank and in hand | 54/58 | €2,176 | €2,419 | +€243 | +11.2% |
| Total equity and liabilities | 10/49 | €10,437 | €12,474 | +€2,037 | +19.5% |
| Equity | 10/15 | -€16,336 | -€19,511 | -€3,175 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,333 | €2,333 | = | 0.0% |
| Distributable reserves | 133 | €2,333 | €2,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,269 | -€40,444 | -€3,175 | -8.5% |
| Amounts payable | 17/49 | €26,773 | €31,985 | +€5,212 | +19.5% |
| Amounts payable within one year | 42/48 | €26,773 | €31,985 | +€5,212 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €18,783 | €20,000 | +€1,217 | +6.5% |
| Credit institutions | 430/8 | €18,783 | €20,000 | +€1,217 | +6.5% |
| Trade debts | 44 | €3,205 | €7,729 | +€4,523 | +141% |
| Suppliers | 440/4 | €3,205 | €7,729 | +€4,523 | +141% |
| Taxes, remuneration and social security | 45 | €4,675 | €4,242 | -€433 | -9.3% |
| Taxes | 450/3 | €118 | €141 | +€23 | +19.7% |
| Remuneration and social security | 454/9 | €4,557 | €4,101 | -€456 | -10.0% |
| Other amounts payable | 47/48 | €109 | €15 | -€94 | -86.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,478 | €95,058 | +€24,580 | +34.9% |
| Remuneration, social security and pensions | 62 | €20,748 | €22,181 | +€1,432 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €264 | = | 0.0% |
| Other operating charges | 640/8 | €5,945 | €972 | -€4,973 | -83.6% |
| Gross operating margin | 9900 | €23,524 | €23,047 | -€477 | -2.0% |
| Operating profit (loss) | 9901 | -€3,433 | -€370 | +€3,064 | +89.2% |
| Financial income | 75/76B | €13 | €1 | -€12 | -92.3% |
| Recurring financial income | 75 | €13 | €1 | -€12 | -92.3% |
| Financial charges | 65/66B | €2,803 | €2,378 | -€425 | -15.2% |
| Recurring financial charges | 65 | €2,803 | €2,378 | -€425 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,224 | -€2,747 | +€3,477 | +55.9% |
| Income taxes | 67/77 | €148 | €428 | +€280 | +189% |
| Profit (loss) for the period | 9904 | -€6,372 | -€3,175 | +€3,197 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,372 | -€3,175 | +€3,197 | +50.2% |
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 17 October 2026 via checked.be.