DB BUSINESS SERVICES: 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 BUSINESS SERVICES
Largest movements
- Receivables within one year +€72,379
up €72,379 (+79.0%), from €91,636 to €164,015
of which Trade receivables: +€77,816
- Cash -€21,766
down €21,766 (-99.7%), from €21,822 to €56
mainly Receivables within one year (-€72,379) and Investment in fixed assets (net) (-€24,473)
- Financial fixed assets +€20,000
new in 2024: €20,000
- Receivables after one year +€10,500
new in 2024: €10,500
- Tangible fixed assets +€2,468
up €2,468 (+35.4%), from €6,964 to €9,432
- Profit (loss) carried forward +€55,775
up €55,775 (+110%), from €50,797 to €106,572
- Trade debts +€29,715
up €29,715 (+97.6%), from €30,451 to €60,166
- Tax, wage and social debts -€4,550
down €4,550 (-23.1%), from €19,661 to €15,111
- Other debts +€2,642
new in 2024: €2,642
- Gross operating margin +€13,671
up €13,671 (+26.7%), from €51,112 to €64,782
- Other operating charges +€5,380
up €5,380 (+4,679%), from €115 to €5,495
- Depreciation +€2,005
new in 2024: €2,005
- Financial charges +€1,238
up €1,238 (+804%), from €154 to €1,392
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,422 | €204,003 | +€83,581 | +69.4% |
| Fixed assets | 21/28 | €6,964 | €29,432 | +€22,468 | +323% |
| Tangible fixed assets | 22/27 | €6,964 | €9,432 | +€2,468 | +35.4% |
| Furniture and vehicles | 24 | €6,964 | €9,432 | +€2,468 | +35.4% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €113,458 | €174,571 | +€61,113 | +53.9% |
| Amounts receivable after more than one year | 29 | - | €10,500 | +€10,500 | |
| Other amounts receivable | 291 | - | €10,500 | +€10,500 | |
| Amounts receivable within one year | 40/41 | €91,636 | €164,015 | +€72,379 | +79.0% |
| Trade receivables | 40 | €6,460 | €84,275 | +€77,816 | +1,205% |
| Other amounts receivable | 41 | €85,176 | €79,739 | -€5,437 | -6.4% |
| Cash at bank and in hand | 54/58 | €21,822 | €56 | -€21,766 | -99.7% |
| Total equity and liabilities | 10/49 | €120,422 | €204,003 | +€83,581 | +69.4% |
| Equity | 10/15 | €70,310 | €126,085 | +€55,775 | +79.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,513 | €18,513 | = | 0.0% |
| Distributable reserves | 133 | €18,513 | €18,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,797 | €106,572 | +€55,775 | +110% |
| Amounts payable | 17/49 | €50,112 | €77,919 | +€27,806 | +55.5% |
| Amounts payable within one year | 42/48 | €50,112 | €77,919 | +€27,806 | +55.5% |
| Trade debts | 44 | €30,451 | €60,166 | +€29,715 | +97.6% |
| Suppliers | 440/4 | €30,451 | €60,166 | +€29,715 | +97.6% |
| Taxes, remuneration and social security | 45 | €19,661 | €15,111 | -€4,550 | -23.1% |
| Taxes | 450/3 | €19,661 | €15,111 | -€4,550 | -23.1% |
| Other amounts payable | 47/48 | - | €2,642 | +€2,642 | |
| Remuneration, social security and pensions | 62 | €50 | €115 | +€65 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,005 | +€2,005 | |
| Other operating charges | 640/8 | €115 | €5,495 | +€5,380 | +4,679% |
| Gross operating margin | 9900 | €51,112 | €64,782 | +€13,671 | +26.7% |
| Operating profit (loss) | 9901 | €50,947 | €57,167 | +€6,220 | +12.2% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €154 | €1,392 | +€1,238 | +804% |
| Recurring financial charges | 65 | €154 | €1,392 | +€1,238 | +804% |
| Profit (loss) for the period before taxes | 9903 | €50,797 | €55,775 | +€4,978 | +9.8% |
| Profit (loss) for the period | 9904 | €50,797 | €55,775 | +€4,978 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,797 | €55,775 | +€4,978 | +9.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.