DB COMPTA MANAGEMENT: 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 COMPTA MANAGEMENT
Largest movements
- Cash +€36,493
up €36,493 (+239%), from €15,255 to €51,748
mainly Net result for the year (+€55,445) and Current investments (+€32,500)
- Current investments -€32,500
down €32,500 (-10.7%), from €302,500 to €270,000
- Receivables within one year -€11,600
down €11,600 (-21.7%), from €53,443 to €41,843
of which Other amounts receivable: -€8,843
- Deferred charges and accrued income -€3,962
down €3,962 (-53.6%), from €7,395 to €3,433
- Short-term financial debts -€30,000
no longer reported in 2025 (was €30,000)
- Reserves +€10,140
up €10,140 (+3.4%), from €296,860 to €307,000
- Trade debts +€7,020
up €7,020 (+25.7%), from €27,340 to €34,360
- Gross operating margin +€15,220
up €15,220 (+21.3%), from €71,290 to €86,510
- Taxes +€4,890
up €4,890 (+18.4%), from €26,601 to €31,491
- Financial income -€1,826
down €1,826 (-17.9%), from €10,207 to €8,381
- Other operating charges +€1,073
up €1,073 (+31.1%), from €3,450 to €4,523
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 | €380,335 | €367,985 | -€12,350 | -3.2% |
| Fixed assets | 21/28 | €1,742 | €961 | -€781 | -44.8% |
| Tangible fixed assets | 22/27 | €1,742 | €961 | -€781 | -44.8% |
| Furniture and vehicles | 24 | €1,742 | €961 | -€781 | -44.8% |
| Current assets | 29/58 | €378,593 | €367,024 | -€11,569 | -3.1% |
| Amounts receivable within one year | 40/41 | €53,443 | €41,843 | -€11,600 | -21.7% |
| Trade receivables | 40 | €43,127 | €40,370 | -€2,757 | -6.4% |
| Other amounts receivable | 41 | €10,316 | €1,473 | -€8,843 | -85.7% |
| Current investments | 50/53 | €302,500 | €270,000 | -€32,500 | -10.7% |
| Cash at bank and in hand | 54/58 | €15,255 | €51,748 | +€36,493 | +239% |
| Deferred charges and accrued income | 490/1 | €7,395 | €3,433 | -€3,962 | -53.6% |
| Total equity and liabilities | 10/49 | €380,335 | €367,985 | -€12,350 | -3.2% |
| Equity | 10/15 | €304,509 | €316,954 | +€12,445 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €296,860 | €307,000 | +€10,140 | +3.4% |
| Distributable reserves | 133 | €296,860 | €307,000 | +€10,140 | +3.4% |
| Profit (loss) carried forward | 14 | €1,449 | €3,754 | +€2,305 | +159% |
| Amounts payable | 17/49 | €75,826 | €51,031 | -€24,795 | -32.7% |
| Amounts payable within one year | 42/48 | €75,826 | €51,031 | -€24,795 | -32.7% |
| Financial debts | 43 | €30,000 | - | -€30,000 | |
| Credit institutions | 430/8 | €30,000 | - | -€30,000 | |
| Trade debts | 44 | €27,340 | €34,360 | +€7,020 | +25.7% |
| Suppliers | 440/4 | €27,340 | €34,360 | +€7,020 | +25.7% |
| Advances received on contracts in progress | 46 | €16,975 | €16,425 | -€550 | -3.2% |
| Other amounts payable | 47/48 | €1,511 | €246 | -€1,265 | -83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €781 | €781 | = | 0.0% |
| Other operating charges | 640/8 | €3,450 | €4,523 | +€1,073 | +31.1% |
| Gross operating margin | 9900 | €71,290 | €86,510 | +€15,220 | +21.3% |
| Operating profit (loss) | 9901 | €67,059 | €81,206 | +€14,147 | +21.1% |
| Financial income | 75/76B | €10,207 | €8,381 | -€1,826 | -17.9% |
| Recurring financial income | 75 | €10,207 | €8,381 | -€1,826 | -17.9% |
| Financial charges | 65/66B | €2,923 | €2,651 | -€272 | -9.3% |
| Recurring financial charges | 65 | €2,923 | €2,651 | -€272 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €74,343 | €86,936 | +€12,593 | +16.9% |
| Income taxes | 67/77 | €26,601 | €31,491 | +€4,890 | +18.4% |
| Profit (loss) for the period | 9904 | €47,742 | €55,445 | +€7,703 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,742 | €55,445 | +€7,703 | +16.1% |
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 21 October 2026 via checked.be.