DB CONTROLS: 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 CONTROLS
Largest movements
- Cash +€324,370
up €324,370 (+11385.7%), from €2,849 to €327,219
mainly Current investments (+€260,000) and Net result for the year (+€67,116)
- Current investments -€260,000
no longer reported in 2025 (was €260,000)
- Tangible fixed assets -€9,392
down €9,392 (-3.4%), from €280,138 to €270,746
of which Land and buildings: -€6,976
- Reserves +€65,550
up €65,550 (+37.9%), from €172,816 to €238,366
- Debts after one year -€13,518
down €13,518 (-8.5%), from €158,382 to €144,864
- Other debts -€8,077
down €8,077 (-3.8%), from €215,019 to €206,941
- Tax, wage and social debts +€7,406
up €7,406 (+32.6%), from €22,697 to €30,103
of which Taxes: +€9,506
- Gross operating margin +€9,326
up €9,326 (+9.9%), from €94,051 to €103,377
- Taxes +€3,009
up €3,009 (+12.6%), from €23,935 to €26,944
- Financial income +€1,790
up €1,790 (+80.1%), from €2,236 to €4,026
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.
Cash bridge derived
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 | €601,182 | €653,093 | +€51,910 | +8.6% |
| Fixed assets | 21/28 | €280,287 | €270,895 | -€9,392 | -3.4% |
| Tangible fixed assets | 22/27 | €280,138 | €270,746 | -€9,392 | -3.4% |
| Land and buildings | 22 | €275,226 | €268,250 | -€6,976 | -2.5% |
| Plant, machinery and equipment | 23 | €222 | - | -€222 | |
| Furniture and vehicles | 24 | €4,690 | €2,496 | -€2,194 | -46.8% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €320,895 | €382,198 | +€61,303 | +19.1% |
| Amounts receivable within one year | 40/41 | €56,664 | €51,541 | -€5,124 | -9.0% |
| Trade receivables | 40 | €54,454 | €51,539 | -€2,915 | -5.4% |
| Other amounts receivable | 41 | €2,210 | €1 | -€2,209 | -99.9% |
| Current investments | 50/53 | €260,000 | - | -€260,000 | |
| Cash at bank and in hand | 54/58 | €2,849 | €327,219 | +€324,370 | +11385.7% |
| Deferred charges and accrued income | 490/1 | €1,382 | €3,438 | +€2,056 | +148.8% |
| Total equity and liabilities | 10/49 | €601,182 | €653,093 | +€51,910 | +8.6% |
| Equity | 10/15 | €191,416 | €256,966 | +€65,550 | +34.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,816 | €238,366 | +€65,550 | +37.9% |
| Distributable reserves | 133 | €172,816 | €238,366 | +€65,550 | +37.9% |
| Amounts payable | 17/49 | €409,766 | €396,127 | -€13,639 | -3.3% |
| Amounts payable after more than one year | 17 | €158,382 | €144,864 | -€13,518 | -8.5% |
| Financial debts | 170/4 | €158,382 | €144,864 | -€13,518 | -8.5% |
| Amounts payable within one year | 42/48 | €251,205 | €251,263 | +€58 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €13,431 | €13,518 | +€87 | +0.6% |
| Trade debts | 44 | €58 | €701 | +€643 | +1109.4% |
| Suppliers | 440/4 | €58 | €701 | +€643 | +1109.4% |
| Taxes, remuneration and social security | 45 | €22,697 | €30,103 | +€7,406 | +32.6% |
| Taxes | 450/3 | €20,597 | €30,103 | +€9,506 | +46.2% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €215,019 | €206,941 | -€8,077 | -3.8% |
| Accrued charges and deferred income | 492/3 | €180 | - | -€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,708 | €9,966 | +€259 | +2.7% |
| Other operating charges | 640/8 | €939 | €848 | -€91 | -9.7% |
| Gross operating margin | 9900 | €94,051 | €103,377 | +€9,326 | +9.9% |
| Operating profit (loss) | 9901 | €83,405 | €92,563 | +€9,158 | +11.0% |
| Financial income | 75/76B | €2,236 | €4,026 | +€1,790 | +80.1% |
| Recurring financial income | 75 | €2,236 | €4,026 | +€1,790 | +80.1% |
| Financial charges | 65/66B | €2,722 | €2,529 | -€192 | -7.1% |
| Recurring financial charges | 65 | €2,722 | €2,529 | -€192 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €82,919 | €94,060 | +€11,141 | +13.4% |
| Income taxes | 67/77 | €23,935 | €26,944 | +€3,009 | +12.6% |
| Profit (loss) for the period | 9904 | €58,984 | €67,116 | +€8,132 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,984 | €67,116 | +€8,132 | +13.8% |
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 11 October 2026 via checked.be.