DB Châssis: 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 Châssis
Largest movements
- Tangible fixed assets -€29,026
down €29,026 (-45.0%), from €64,452 to €35,426
- Cash +€17,246
up €17,246 (+30.9%), from €55,809 to €73,055
mainly Net result for the year (+€41,070) and Depreciation (+€33,826)
- Receivables within one year +€11,454
up €11,454 (+50.6%), from €22,639 to €34,093
of which Trade receivables: +€13,389
- Profit (loss) carried forward +€41,070
up €41,070 (+182%), from €22,608 to €63,678
- Trade debts -€28,912
no longer reported in 2024 (was €28,912)
- Debts after one year -€28,266
down €28,266 (-32.3%), from €87,380 to €59,114
- Current portion of long-term debt +€15,448
new in 2024: €15,448
- Gross operating margin +€57,060
up €57,060 (+122%), from €46,749 to €103,809
- Staff costs +€16,260
new in 2024: €16,260
- Other operating charges -€9,654
down €9,654 (-87.7%), from €11,013 to €1,359
- Financial charges +€7,819
up €7,819 (+6,799%), from €115 to €7,934
- Taxes +€3,360
new in 2024: €3,360
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 | €142,900 | €142,574 | -€326 | -0.2% |
| Fixed assets | 21/28 | €64,452 | €35,426 | -€29,026 | -45.0% |
| Tangible fixed assets | 22/27 | €64,452 | €35,426 | -€29,026 | -45.0% |
| Furniture and vehicles | 24 | €64,452 | €35,426 | -€29,026 | -45.0% |
| Current assets | 29/58 | €78,448 | €107,148 | +€28,700 | +36.6% |
| Amounts receivable within one year | 40/41 | €22,639 | €34,093 | +€11,454 | +50.6% |
| Trade receivables | 40 | €12,320 | €25,709 | +€13,389 | +109% |
| Other amounts receivable | 41 | €10,319 | €8,384 | -€1,935 | -18.8% |
| Cash at bank and in hand | 54/58 | €55,809 | €73,055 | +€17,246 | +30.9% |
| Total equity and liabilities | 10/49 | €142,900 | €142,574 | -€326 | -0.2% |
| Equity | 10/15 | €26,608 | €67,678 | +€41,070 | +154% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,608 | €63,678 | +€41,070 | +182% |
| Amounts payable | 17/49 | €116,292 | €74,896 | -€41,396 | -35.6% |
| Amounts payable after more than one year | 17 | €87,380 | €59,114 | -€28,266 | -32.3% |
| Financial debts | 170/4 | €87,380 | €59,114 | -€28,266 | -32.3% |
| Amounts payable within one year | 42/48 | €28,912 | €15,782 | -€13,130 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | - | €15,448 | +€15,448 | |
| Trade debts | 44 | €28,912 | - | -€28,912 | |
| Suppliers | 440/4 | €28,912 | - | -€28,912 | |
| Taxes, remuneration and social security | 45 | - | €334 | +€334 | |
| Remuneration and social security | 454/9 | - | €334 | +€334 | |
| Remuneration, social security and pensions | 62 | - | €16,260 | +€16,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,226 | €33,826 | +€1,600 | +5.0% |
| Other operating charges | 640/8 | €11,013 | €1,359 | -€9,654 | -87.7% |
| Non-recurring operating charges | 66A | €164 | - | -€164 | |
| Gross operating margin | 9900 | €46,749 | €103,809 | +€57,060 | +122% |
| Operating profit (loss) | 9901 | €3,346 | €52,364 | +€49,018 | +1,465% |
| Financial charges | 65/66B | €115 | €7,934 | +€7,819 | +6,799% |
| Recurring financial charges | 65 | €115 | €7,934 | +€7,819 | +6,799% |
| Profit (loss) for the period before taxes | 9903 | €3,231 | €44,430 | +€41,199 | +1,275% |
| Income taxes | 67/77 | - | €3,360 | +€3,360 | |
| Profit (loss) for the period | 9904 | €3,231 | €41,070 | +€37,839 | +1,171% |
| Profit (loss) for the period to be appropriated | 9905 | €3,231 | €41,070 | +€37,839 | +1,171% |
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.