DB Beheer: 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 Beheer
Largest movements
- Receivables within one year -€12,727
down €12,727 (-52.0%), from €24,456 to €11,728
of which Trade receivables: -€16,052
- Cash +€3,023
up €3,023 (+49.0%), from €6,176 to €9,200
mainly Receivables within one year (+€12,727) and Other debts (+€2,943)
- Debts after one year -€7,703
down €7,703 (-35.7%), from €21,599 to €13,896
- Other debts +€2,943
up €2,943 (+75.5%), from €3,898 to €6,842
- Reserves -€2,750
down €2,750 (-6.5%), from €42,250 to €39,500
- Tax, wage and social debts -€1,231
down €1,231 (-16.8%), from €7,314 to €6,083
of which Taxes: -€631
- Trade debts -€1,104
down €1,104 (-31.1%), from €3,551 to €2,448
- Gross operating margin -€4,388
down €4,388, from €3,754 to -€634
- Taxes -€1,191
down €1,191 (-92.5%), from €1,288 to €97
- Other operating charges +€320
up €320 (+63.0%), from €508 to €828
- Financial charges +€157
up €157 (+14.2%), from €1,103 to €1,260
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.
Cash bridge derived
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 | €96,257 | €86,511 | -€9,745 | -10.1% |
| Fixed assets | 21/28 | €65,584 | €65,584 | = | 0.0% |
| Financial fixed assets | 28 | €65,584 | €65,584 | = | 0.0% |
| Current assets | 29/58 | €30,673 | €20,928 | -€9,745 | -31.8% |
| Amounts receivable within one year | 40/41 | €24,456 | €11,728 | -€12,727 | -52.0% |
| Trade receivables | 40 | €24,456 | €8,404 | -€16,052 | -65.6% |
| Other amounts receivable | 41 | €0 | €3,325 | +€3,325 | |
| Cash at bank and in hand | 54/58 | €6,176 | €9,200 | +€3,023 | +49.0% |
| Deferred charges and accrued income | 490/1 | €42 | €0 | -€42 | -100.0% |
| Total equity and liabilities | 10/49 | €96,257 | €86,511 | -€9,745 | -10.1% |
| Equity | 10/15 | €52,360 | €49,540 | -€2,819 | -5.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €42,250 | €39,500 | -€2,750 | -6.5% |
| Distributable reserves | 133 | €42,250 | €39,500 | -€2,750 | -6.5% |
| Profit (loss) carried forward | 14 | €110 | €40 | -€69 | -63.4% |
| Amounts payable | 17/49 | €43,897 | €36,971 | -€6,926 | -15.8% |
| Amounts payable after more than one year | 17 | €21,599 | €13,896 | -€7,703 | -35.7% |
| Financial debts | 170/4 | €21,599 | €13,896 | -€7,703 | -35.7% |
| Amounts payable within one year | 42/48 | €22,298 | €23,075 | +€777 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €7,535 | €7,703 | +€168 | +2.2% |
| Trade debts | 44 | €3,551 | €2,448 | -€1,104 | -31.1% |
| Suppliers | 440/4 | €3,551 | €2,448 | -€1,104 | -31.1% |
| Taxes, remuneration and social security | 45 | €7,314 | €6,083 | -€1,231 | -16.8% |
| Taxes | 450/3 | €5,014 | €4,383 | -€631 | -12.6% |
| Remuneration and social security | 454/9 | €2,300 | €1,700 | -€600 | -26.1% |
| Other amounts payable | 47/48 | €3,898 | €6,842 | +€2,943 | +75.5% |
| Other operating charges | 640/8 | €508 | €828 | +€320 | +63.0% |
| Gross operating margin | 9900 | €3,754 | -€634 | -€4,388 | |
| Operating profit (loss) | 9901 | €3,246 | -€1,462 | -€4,708 | |
| Financial charges | 65/66B | €1,103 | €1,260 | +€157 | +14.2% |
| Recurring financial charges | 65 | €1,103 | €1,260 | +€157 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €2,143 | -€2,722 | -€4,865 | |
| Income taxes | 67/77 | €1,288 | €97 | -€1,191 | -92.5% |
| Profit (loss) for the period | 9904 | €855 | -€2,819 | -€3,674 | |
| Profit (loss) for the period to be appropriated | 9905 | €855 | -€2,819 | -€3,674 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.