DABROW: 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.
DABROW
Largest movements
- Tangible fixed assets -€30,050
down €30,050 (-42.5%), from €70,663 to €40,613
of which Furniture and vehicles: -€34,417
- Receivables within one year -€28,708
down €28,708 (-30.1%), from €95,331 to €66,624
of which Trade receivables: -€36,876
- Cash +€8,183
up €8,183 (+11.6%), from €70,622 to €78,805
mainly Depreciation (+€35,935) and Net result for the year (+€29,180)
- Trade debts -€55,113
down €55,113 (-81.8%), from €67,340 to €12,227
- Reserves +€29,000
up €29,000 (+32.7%), from €88,627 to €117,627
- Debts after one year -€14,566
down €14,566 (-49.1%), from €29,677 to €15,110
- Tax, wage and social debts -€10,600
no longer reported in 2025 (was €10,600)
- Gross operating margin -€9,683
down €9,683 (-9.7%), from €99,993 to €90,310
- Depreciation +€3,983
up €3,983 (+12.5%), from €31,952 to €35,935
- Financial charges +€2,440
up €2,440 (+344%), from €709 to €3,150
- Taxes -€1,290
down €1,290 (-7.2%), from €18,009 to €16,719
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 | €241,585 | €191,010 | -€50,575 | -20.9% |
| Fixed assets | 21/28 | €75,632 | €45,581 | -€30,050 | -39.7% |
| Tangible fixed assets | 22/27 | €70,663 | €40,613 | -€30,050 | -42.5% |
| Plant, machinery and equipment | 23 | €2,635 | €7,002 | +€4,367 | +166% |
| Furniture and vehicles | 24 | €68,028 | €33,611 | -€34,417 | -50.6% |
| Financial fixed assets | 28 | €4,968 | €4,968 | = | 0.0% |
| Current assets | 29/58 | €165,953 | €145,429 | -€20,525 | -12.4% |
| Amounts receivable within one year | 40/41 | €95,331 | €66,624 | -€28,708 | -30.1% |
| Trade receivables | 40 | €45,536 | €8,660 | -€36,876 | -81.0% |
| Other amounts receivable | 41 | €49,795 | €57,963 | +€8,168 | +16.4% |
| Cash at bank and in hand | 54/58 | €70,622 | €78,805 | +€8,183 | +11.6% |
| Total equity and liabilities | 10/49 | €241,585 | €191,010 | -€50,575 | -20.9% |
| Equity | 10/15 | €119,926 | €149,106 | +€29,180 | +24.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €88,627 | €117,627 | +€29,000 | +32.7% |
| Distributable reserves | 133 | €88,627 | €117,627 | +€29,000 | +32.7% |
| Profit (loss) carried forward | 14 | €18,899 | €19,079 | +€180 | +1.0% |
| Amounts payable | 17/49 | €121,659 | €41,904 | -€79,755 | -65.6% |
| Amounts payable after more than one year | 17 | €29,677 | €15,110 | -€14,566 | -49.1% |
| Financial debts | 170/4 | €29,677 | €15,110 | -€14,566 | -49.1% |
| Amounts payable within one year | 42/48 | €91,983 | €26,794 | -€65,189 | -70.9% |
| Current portion of amounts payable after more than one year | 42 | €14,042 | €14,566 | +€524 | +3.7% |
| Trade debts | 44 | €67,340 | €12,227 | -€55,113 | -81.8% |
| Suppliers | 440/4 | €67,340 | €12,227 | -€55,113 | -81.8% |
| Taxes, remuneration and social security | 45 | €10,600 | - | -€10,600 | |
| Taxes | 450/3 | €10,600 | - | -€10,600 | |
| Non-recurring operating income | 76A | €4,050 | - | -€4,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,952 | €35,935 | +€3,983 | +12.5% |
| Other operating charges | 640/8 | €4,482 | €5,379 | +€897 | +20.0% |
| Non-recurring operating charges | 66A | €663 | - | -€663 | |
| Gross operating margin | 9900 | €99,993 | €90,310 | -€9,683 | -9.7% |
| Operating profit (loss) | 9901 | €62,896 | €48,997 | -€13,899 | -22.1% |
| Financial income | 75/76B | €0 | €52 | +€52 | +519,300% |
| Recurring financial income | 75 | €0 | €52 | +€52 | +519,300% |
| Financial charges | 65/66B | €709 | €3,150 | +€2,440 | +344% |
| Recurring financial charges | 65 | €709 | €3,150 | +€2,440 | +344% |
| Profit (loss) for the period before taxes | 9903 | €62,187 | €45,899 | -€16,288 | -26.2% |
| Income taxes | 67/77 | €18,009 | €16,719 | -€1,290 | -7.2% |
| Profit (loss) for the period | 9904 | €44,178 | €29,180 | -€14,998 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,178 | €29,180 | -€14,998 | -33.9% |
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 16 October 2026 via checked.be.