DB CONCEPT: 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 CONCEPT
Largest movements
- Cash -€6,826
down €6,826 (-9.9%), from €69,218 to €62,392
mainly Contributions, distributions and other (-€29,412) and Other debts (-€14,118)
- Deferred charges and accrued income -€5,194
down €5,194 (-26.9%), from €19,337 to €14,143
- Tangible fixed assets -€1,419
down €1,419 (-24.6%), from €5,777 to €4,358
of which Furniture and vehicles: -€1,183
- Other debts -€14,118
down €14,118 (-32.4%), from €43,529 to €29,412
- Trade debts -€1,968
down €1,968 (-63.8%), from €3,085 to €1,117
- Reserves +€1,923
up €1,923 (+2.9%), from €67,175 to €69,098
- Turnover +€6,391
up €6,391 (+4.7%), from €136,856 to €143,247
- Gross operating margin +€4,061
up €4,061 (+10.4%), from €39,038 to €43,099
- Purchases and services +€4,019
up €4,019 (+4.1%), from €97,819 to €101,838
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 | €121,668 | €108,129 | -€13,538 | -11.1% |
| Fixed assets | 21/28 | €5,777 | €4,358 | -€1,419 | -24.6% |
| Tangible fixed assets | 22/27 | €5,777 | €4,358 | -€1,419 | -24.6% |
| Furniture and vehicles | 24 | €3,464 | €2,281 | -€1,183 | -34.1% |
| Other tangible fixed assets | 26 | €2,313 | €2,077 | -€237 | -10.2% |
| Current assets | 29/58 | €115,891 | €103,771 | -€12,119 | -10.5% |
| Amounts receivable within one year | 40/41 | €27,335 | €27,237 | -€99 | -0.4% |
| Trade receivables | 40 | €27,233 | €27,237 | +€4 | 0.0% |
| Other amounts receivable | 41 | €103 | €0 | -€103 | -100% |
| Cash at bank and in hand | 54/58 | €69,218 | €62,392 | -€6,826 | -9.9% |
| Deferred charges and accrued income | 490/1 | €19,337 | €14,143 | -€5,194 | -26.9% |
| Total equity and liabilities | 10/49 | €121,668 | €108,129 | -€13,538 | -11.1% |
| Equity | 10/15 | €69,675 | €71,598 | +€1,923 | +2.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €67,175 | €69,098 | +€1,923 | +2.9% |
| Distributable reserves | 133 | €67,175 | €69,098 | +€1,923 | +2.9% |
| Amounts payable | 17/49 | €51,992 | €36,531 | -€15,461 | -29.7% |
| Amounts payable within one year | 42/48 | €51,992 | €36,531 | -€15,461 | -29.7% |
| Trade debts | 44 | €3,085 | €1,117 | -€1,968 | -63.8% |
| Suppliers | 440/4 | €3,085 | €1,117 | -€1,968 | -63.8% |
| Taxes, remuneration and social security | 45 | €5,377 | €6,002 | +€625 | +11.6% |
| Taxes | 450/3 | €5,107 | €6,002 | +€895 | +17.5% |
| Remuneration and social security | 454/9 | €270 | €0 | -€270 | -100% |
| Other amounts payable | 47/48 | €43,529 | €29,412 | -€14,118 | -32.4% |
| Turnover | 70 | €136,856 | €143,247 | +€6,391 | +4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,819 | €101,838 | +€4,019 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €857 | €1,419 | +€562 | +65.6% |
| Other operating charges | 640/8 | €528 | €1,139 | +€611 | +116% |
| Gross operating margin | 9900 | €39,038 | €43,099 | +€4,061 | +10.4% |
| Operating profit (loss) | 9901 | €37,652 | €40,540 | +€2,888 | +7.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €97 | €162 | +€65 | +67.0% |
| Recurring financial charges | 65 | €97 | €162 | +€65 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €37,555 | €40,379 | +€2,823 | +7.5% |
| Income taxes | 67/77 | €8,741 | €9,044 | +€303 | +3.5% |
| Profit (loss) for the period | 9904 | €28,814 | €31,335 | +€2,521 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,814 | €31,335 | +€2,521 | +8.7% |
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 30 October 2026 via checked.be.