DABI: 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.
DABI
Largest movements
- Tangible fixed assets -€30,244
down €30,244 (-28.9%), from €104,829 to €74,585
- Cash +€15,466
up €15,466 (+49.3%), from €31,376 to €46,842
mainly Depreciation (+€36,845) and Other debts (+€26,190)
- Receivables within one year -€13,826
down €13,826 (-44.0%), from €31,415 to €17,589
of which Trade receivables: -€11,710
- Reserves -€31,575
down €31,575 (-50.2%), from €62,909 to €31,334
- Other debts +€26,190
up €26,190 (+109%), from €23,920 to €50,110
- Debts after one year -€22,882
down €22,882 (-60.2%), from €38,013 to €15,130
- Trade debts -€4,481
down €4,481 (-69.1%), from €6,483 to €2,002
- Profit (loss) carried forward +€2,047
up €2,047, from -€2,047 to €0
- Gross operating margin +€7,360
up €7,360 (+14.0%), from €52,502 to €59,862
- Taxes -€1,952
down €1,952 (-38.1%), from €5,124 to €3,172
- Depreciation +€1,697
up €1,697 (+4.8%), from €35,148 to €36,845
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 | €168,511 | €140,329 | -€28,182 | -16.7% |
| Fixed assets | 21/28 | €104,829 | €74,585 | -€30,244 | -28.9% |
| Tangible fixed assets | 22/27 | €104,829 | €74,585 | -€30,244 | -28.9% |
| Plant, machinery and equipment | 23 | €3,413 | €3,293 | -€120 | -3.5% |
| Furniture and vehicles | 24 | €50,159 | €35,408 | -€14,751 | -29.4% |
| Leasing and similar rights | 25 | €20,377 | €10,902 | -€9,475 | -46.5% |
| Other tangible fixed assets | 26 | €30,880 | €24,981 | -€5,899 | -19.1% |
| Current assets | 29/58 | €63,682 | €65,744 | +€2,062 | +3.2% |
| Amounts receivable within one year | 40/41 | €31,415 | €17,589 | -€13,826 | -44.0% |
| Trade receivables | 40 | €28,127 | €16,417 | -€11,710 | -41.6% |
| Other amounts receivable | 41 | €3,288 | €1,172 | -€2,115 | -64.3% |
| Cash at bank and in hand | 54/58 | €31,376 | €46,842 | +€15,466 | +49.3% |
| Deferred charges and accrued income | 490/1 | €892 | €1,313 | +€421 | +47.2% |
| Total equity and liabilities | 10/49 | €168,511 | €140,329 | -€28,182 | -16.7% |
| Equity | 10/15 | €67,062 | €37,534 | -€29,528 | -44.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,909 | €31,334 | -€31,575 | -50.2% |
| Distributable reserves | 133 | €62,909 | €31,334 | -€31,575 | -50.2% |
| Profit (loss) carried forward | 14 | -€2,047 | €0 | +€2,047 | |
| Amounts payable | 17/49 | €101,449 | €102,795 | +€1,345 | +1.3% |
| Amounts payable after more than one year | 17 | €38,013 | €15,130 | -€22,882 | -60.2% |
| Financial debts | 170/4 | €38,013 | €15,130 | -€22,882 | -60.2% |
| Amounts payable within one year | 42/48 | €62,881 | €85,587 | +€22,707 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €22,539 | €22,882 | +€343 | +1.5% |
| Trade debts | 44 | €6,483 | €2,002 | -€4,481 | -69.1% |
| Suppliers | 440/4 | €6,483 | €2,002 | -€4,481 | -69.1% |
| Taxes, remuneration and social security | 45 | €9,938 | €10,592 | +€654 | +6.6% |
| Taxes | 450/3 | €9,938 | €10,592 | +€654 | +6.6% |
| Other amounts payable | 47/48 | €23,920 | €50,110 | +€26,190 | +109% |
| Accrued charges and deferred income | 492/3 | €556 | €2,077 | +€1,521 | +274% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,148 | €36,845 | +€1,697 | +4.8% |
| Other operating charges | 640/8 | €1,762 | €2,081 | +€319 | +18.1% |
| Gross operating margin | 9900 | €52,502 | €59,862 | +€7,360 | +14.0% |
| Operating profit (loss) | 9901 | €15,593 | €20,937 | +€5,344 | +34.3% |
| Financial income | 75/76B | €106 | €125 | +€19 | +18.3% |
| Recurring financial income | 75 | €106 | €125 | +€19 | +18.3% |
| Financial charges | 65/66B | €1,390 | €1,599 | +€209 | +15.0% |
| Recurring financial charges | 65 | €1,390 | €1,599 | +€209 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €14,308 | €19,463 | +€5,154 | +36.0% |
| Income taxes | 67/77 | €5,124 | €3,172 | -€1,952 | -38.1% |
| Profit (loss) for the period | 9904 | €9,184 | €16,291 | +€7,106 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,184 | €16,291 | +€7,106 | +77.4% |
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.