DB CLINIC: 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 CLINIC
Largest movements
- Tangible fixed assets +€698,565
new in 2025: €698,565
of which Land and buildings: +€349,810
- Intangible fixed assets +€90,027
new in 2025: €90,027
- Receivables within one year +€33,554
new in 2025: €33,554
of which Other amounts receivable: +€33,535
- Cash -€13,828
down €13,828 (-15.4%), from €90,051 to €76,223
mainly Investment in fixed assets (net) (-€890,078) and Receivables within one year (-€33,554)
- Debts after one year +€507,678
new in 2025: €507,678
- Reserves +€129,517
up €129,517 (+247%), from €52,490 to €182,007
- Current portion of long-term debt +€97,779
new in 2025: €97,779
- Trade debts +€55,747
up €55,747 (+745%), from €7,486 to €63,233
- Tax, wage and social debts +€30,161
up €30,161 (+228%), from €13,253 to €43,415
of which Taxes: +€22,797
- Gross operating margin +€315,653
up €315,653 (+473%), from €66,681 to €382,335
- Depreciation +€101,486
new in 2025: €101,486
- Staff costs +€99,089
new in 2025: €99,089
- Financial charges +€19,703
up €19,703 (+2,555%), from €771 to €20,474
- Taxes +€16,643
up €16,643 (+126%), from €13,253 to €29,896
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 | €97,684 | €900,311 | +€802,627 | +822% |
| Fixed assets | 21/28 | - | €788,592 | +€788,592 | |
| Intangible fixed assets | 21 | - | €90,027 | +€90,027 | |
| Tangible fixed assets | 22/27 | - | €698,565 | +€698,565 | |
| Land and buildings | 22 | - | €349,810 | +€349,810 | |
| Plant, machinery and equipment | 23 | - | €67,465 | +€67,465 | |
| Furniture and vehicles | 24 | - | €83,891 | +€83,891 | |
| Leasing and similar rights | 25 | - | €117,932 | +€117,932 | |
| Other tangible fixed assets | 26 | - | €79,466 | +€79,466 | |
| Current assets | 29/58 | €97,684 | €111,719 | +€14,035 | +14.4% |
| Amounts receivable within one year | 40/41 | - | €33,554 | +€33,554 | |
| Trade receivables | 40 | - | €19 | +€19 | |
| Other amounts receivable | 41 | - | €33,535 | +€33,535 | |
| Cash at bank and in hand | 54/58 | €90,051 | €76,223 | -€13,828 | -15.4% |
| Deferred charges and accrued income | 490/1 | €7,633 | €1,941 | -€5,691 | -74.6% |
| Total equity and liabilities | 10/49 | €97,684 | €900,311 | +€802,627 | +822% |
| Equity | 10/15 | €57,490 | €187,007 | +€129,517 | +225% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,490 | €182,007 | +€129,517 | +247% |
| Distributable reserves | 133 | €52,490 | €182,007 | +€129,517 | +247% |
| Amounts payable | 17/49 | €40,194 | €713,304 | +€673,110 | +1,675% |
| Amounts payable after more than one year | 17 | - | €507,678 | +€507,678 | |
| Financial debts | 170/4 | - | €507,678 | +€507,678 | |
| Amounts payable within one year | 42/48 | €40,194 | €205,626 | +€165,432 | +412% |
| Current portion of amounts payable after more than one year | 42 | - | €97,779 | +€97,779 | |
| Trade debts | 44 | €7,486 | €63,233 | +€55,747 | +745% |
| Suppliers | 440/4 | €7,486 | €63,233 | +€55,747 | +745% |
| Taxes, remuneration and social security | 45 | €13,253 | €43,415 | +€30,161 | +228% |
| Taxes | 450/3 | €13,253 | €36,050 | +€22,797 | +172% |
| Remuneration and social security | 454/9 | - | €7,365 | +€7,365 | |
| Other amounts payable | 47/48 | €19,454 | €1,200 | -€18,254 | -93.8% |
| Remuneration, social security and pensions | 62 | - | €99,089 | +€99,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €101,486 | +€101,486 | |
| Other operating charges | 640/8 | €422 | €2,368 | +€1,946 | +461% |
| Gross operating margin | 9900 | €66,681 | €382,335 | +€315,653 | +473% |
| Operating profit (loss) | 9901 | €66,259 | €179,393 | +€113,133 | +171% |
| Financial income | 75/76B | €255 | €494 | +€239 | +93.7% |
| Recurring financial income | 75 | €255 | €494 | +€239 | +93.7% |
| Financial charges | 65/66B | €771 | €20,474 | +€19,703 | +2,555% |
| Recurring financial charges | 65 | €771 | €20,474 | +€19,703 | +2,555% |
| Profit (loss) for the period before taxes | 9903 | €65,743 | €159,413 | +€93,670 | +142% |
| Income taxes | 67/77 | €13,253 | €29,896 | +€16,643 | +126% |
| Profit (loss) for the period | 9904 | €52,490 | €129,517 | +€77,027 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €52,490 | €129,517 | +€77,027 | +147% |
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 17 October 2026 via checked.be.