DB: 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.
DB
Largest movements
- Receivables within one year +€19,785
up €19,785 (+262%), from €7,561 to €27,346
of which Trade receivables: +€19,785
- Deferred charges and accrued income -€6,082
down €6,082 (-87.9%), from €6,916 to €834
- Tangible fixed assets -€3,963
down €3,963 (-19.8%), from €19,982 to €16,019
of which Furniture and vehicles: -€3,171
- Cash -€993
down €993 (-10.3%), from €9,647 to €8,655
mainly Receivables within one year (-€19,785) and Short-term financial debts (-€9,997)
- Profit (loss) carried forward +€14,608
up €14,608 (+75.8%), from -€19,264 to -€4,656
- Short-term financial debts -€9,997
down €9,997 (-100%), from €9,997 to €0
- Other debts +€4,157
up €4,157 (+17.0%), from €24,398 to €28,556
- Trade debts +€870
up €870 (+40.0%), from €2,173 to €3,042
- Gross operating margin +€17,050
up €17,050 (+353%), from €4,836 to €21,886
- Other operating charges +€949
up €949 (+145%), from €657 to €1,606
- Depreciation -€502
down €502 (-11.2%), from €4,465 to €3,963
- Financial charges -€275
down €275 (-13.4%), from €2,058 to €1,783
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 | €44,107 | €52,853 | +€8,747 | +19.8% |
| Fixed assets | 21/28 | €19,982 | €16,019 | -€3,963 | -19.8% |
| Tangible fixed assets | 22/27 | €19,982 | €16,019 | -€3,963 | -19.8% |
| Plant, machinery and equipment | 23 | €2,263 | €1,470 | -€793 | -35.0% |
| Furniture and vehicles | 24 | €4,077 | €907 | -€3,171 | -77.8% |
| Other tangible fixed assets | 26 | €13,643 | €13,643 | = | 0.0% |
| Current assets | 29/58 | €24,124 | €36,834 | +€12,710 | +52.7% |
| Amounts receivable within one year | 40/41 | €7,561 | €27,346 | +€19,785 | +262% |
| Trade receivables | 40 | €7,561 | €27,346 | +€19,785 | +262% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,647 | €8,655 | -€993 | -10.3% |
| Deferred charges and accrued income | 490/1 | €6,916 | €834 | -€6,082 | -87.9% |
| Total equity and liabilities | 10/49 | €44,107 | €52,853 | +€8,747 | +19.8% |
| Equity | 10/15 | €736 | €15,344 | +€14,608 | +1,985% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,264 | -€4,656 | +€14,608 | +75.8% |
| Amounts payable | 17/49 | €43,371 | €37,510 | -€5,861 | -13.5% |
| Amounts payable within one year | 42/48 | €41,459 | €36,094 | -€5,366 | -12.9% |
| Financial debts | 43 | €9,997 | €0 | -€9,997 | -100% |
| Credit institutions | 430/8 | €9,997 | €0 | -€9,997 | -100% |
| Trade debts | 44 | €2,173 | €3,042 | +€870 | +40.0% |
| Suppliers | 440/4 | €2,173 | €3,042 | +€870 | +40.0% |
| Taxes, remuneration and social security | 45 | €4,892 | €4,496 | -€396 | -8.1% |
| Taxes | 450/3 | €4,892 | €4,496 | -€396 | -8.1% |
| Other amounts payable | 47/48 | €24,398 | €28,556 | +€4,157 | +17.0% |
| Accrued charges and deferred income | 492/3 | €1,911 | €1,416 | -€495 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,465 | €3,963 | -€502 | -11.2% |
| Other operating charges | 640/8 | €657 | €1,606 | +€949 | +145% |
| Gross operating margin | 9900 | €4,836 | €21,886 | +€17,050 | +353% |
| Operating profit (loss) | 9901 | -€286 | €16,317 | +€16,603 | |
| Financial income | 75/76B | €31 | €74 | +€43 | +141% |
| Recurring financial income | 75 | €31 | €74 | +€43 | +141% |
| Financial charges | 65/66B | €2,058 | €1,783 | -€275 | -13.4% |
| Recurring financial charges | 65 | €2,058 | €1,783 | -€275 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,313 | €14,608 | +€16,921 | |
| Profit (loss) for the period | 9904 | -€2,313 | €14,608 | +€16,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,313 | €14,608 | +€16,921 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.