DABRU: 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.
DABRU
Largest movements
- Receivables after one year -€50,167
no longer reported in 2025 (was €50,167)
- Receivables within one year -€33,950
down €33,950 (-48.4%), from €70,113 to €36,163
of which Trade receivables: -€39,351
- Current investments -€29,960
down €29,960 (-21.4%), from €140,000 to €110,040
- Tangible fixed assets -€9,189
down €9,189 (-37.1%), from €24,782 to €15,593
of which Furniture and vehicles: -€7,130
- Stocks and contracts -€8,003
down €8,003 (-33.3%), from €23,997 to €15,995
- Profit (loss) carried forward -€92,538
down €92,538 (-74.0%), from €124,992 to €32,454
- Trade debts -€16,683
down €16,683 (-35.2%), from €47,425 to €30,742
- Provisions -€14,075
no longer reported in 2025 (was €14,075)
- Tax, wage and social debts -€9,691
no longer reported in 2025 (was €9,691)
of which Remuneration and social security: -€8,946
- Debts after one year -€3,828
down €3,828 (-38.9%), from €9,848 to €6,019
- Gross operating margin -€105,224
down €105,224 (-94.2%), from €111,664 to €6,440
- Staff costs -€96,219
down €96,219 (-99.2%), from €97,022 to €803
- Provisions -€14,075
new in 2025: -€14,075
- Depreciation +€3,108
up €3,108 (+51.1%), from €6,081 to €9,189
- Financial income -€1,835
down €1,835 (-49.7%), from €3,689 to €1,854
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 | €329,899 | €193,693 | -€136,207 | -41.3% |
| Fixed assets | 21/28 | €27,832 | €18,643 | -€9,189 | -33.0% |
| Tangible fixed assets | 22/27 | €24,782 | €15,593 | -€9,189 | -37.1% |
| Plant, machinery and equipment | 23 | €5,998 | €3,938 | -€2,059 | -34.3% |
| Furniture and vehicles | 24 | €18,784 | €11,654 | -€7,130 | -38.0% |
| Financial fixed assets | 28 | €3,050 | €3,050 | = | 0.0% |
| Current assets | 29/58 | €302,067 | €175,050 | -€127,017 | -42.0% |
| Amounts receivable after more than one year | 29 | €50,167 | - | -€50,167 | |
| Trade receivables | 290 | €50,167 | - | -€50,167 | |
| Stocks and contracts in progress | 3 | €23,997 | €15,995 | -€8,003 | -33.3% |
| Stocks | 30/36 | €23,997 | €15,995 | -€8,003 | -33.3% |
| Amounts receivable within one year | 40/41 | €70,113 | €36,163 | -€33,950 | -48.4% |
| Trade receivables | 40 | €64,229 | €24,878 | -€39,351 | -61.3% |
| Other amounts receivable | 41 | €5,884 | €11,285 | +€5,401 | +91.8% |
| Current investments | 50/53 | €140,000 | €110,040 | -€29,960 | -21.4% |
| Cash at bank and in hand | 54/58 | €14,946 | €9,202 | -€5,744 | -38.4% |
| Deferred charges and accrued income | 490/1 | €2,843 | €3,650 | +€806 | +28.4% |
| Total equity and liabilities | 10/49 | €329,899 | €193,693 | -€136,207 | -41.3% |
| Equity | 10/15 | €144,752 | €52,214 | -€92,538 | -63.9% |
| Contributions | 10/11 | €19,760 | €19,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,992 | €32,454 | -€92,538 | -74.0% |
| Provisions and deferred taxes | 16 | €14,075 | - | -€14,075 | |
| Provisions for liabilities and charges | 160/5 | €14,075 | - | -€14,075 | |
| Other liabilities and charges | 164/5 | €14,075 | - | -€14,075 | |
| Amounts payable | 17/49 | €171,072 | €141,478 | -€29,594 | -17.3% |
| Amounts payable after more than one year | 17 | €9,848 | €6,019 | -€3,828 | -38.9% |
| Financial debts | 170/4 | €9,848 | €6,019 | -€3,828 | -38.9% |
| Amounts payable within one year | 42/48 | €161,225 | €135,459 | -€25,766 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €3,331 | €3,449 | +€117 | +3.5% |
| Trade debts | 44 | €47,425 | €30,742 | -€16,683 | -35.2% |
| Suppliers | 440/4 | €47,425 | €30,742 | -€16,683 | -35.2% |
| Taxes, remuneration and social security | 45 | €9,691 | - | -€9,691 | |
| Taxes | 450/3 | €745 | - | -€745 | |
| Remuneration and social security | 454/9 | €8,946 | - | -€8,946 | |
| Other amounts payable | 47/48 | €100,777 | €101,268 | +€491 | +0.5% |
| Non-recurring operating income | 76A | €1,788 | - | -€1,788 | |
| Remuneration, social security and pensions | 62 | €97,022 | €803 | -€96,219 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,081 | €9,189 | +€3,108 | +51.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€14,075 | -€14,075 | |
| Other operating charges | 640/8 | €2,344 | €1,278 | -€1,066 | -45.5% |
| Gross operating margin | 9900 | €111,664 | €6,440 | -€105,224 | -94.2% |
| Operating profit (loss) | 9901 | €6,217 | €9,244 | +€3,027 | +48.7% |
| Financial income | 75/76B | €3,689 | €1,854 | -€1,835 | -49.7% |
| Recurring financial income | 75 | €3,689 | €1,854 | -€1,835 | -49.7% |
| Financial charges | 65/66B | €677 | €800 | +€123 | +18.2% |
| Recurring financial charges | 65 | €677 | €800 | +€123 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €9,229 | €10,299 | +€1,069 | +11.6% |
| Income taxes | 67/77 | €2,576 | €2,836 | +€260 | +10.1% |
| Profit (loss) for the period | 9904 | €6,653 | €7,462 | +€809 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,653 | €7,462 | +€809 | +12.2% |
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 13 October 2026 via checked.be.