DB CUSTOM CREATIONS: 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 CUSTOM CREATIONS
Largest movements
- Tangible fixed assets -€11,885
down €11,885 (-51.0%), from €23,318 to €11,433
of which Plant, machinery and equipment: -€6,267
- Receivables within one year +€6,454
up €6,454 (+184.3%), from €3,502 to €9,956
of which Trade receivables: +€4,978
- Deferred charges and accrued income -€1,796
down €1,796 (-73.4%), from €2,448 to €652
- Cash -€1,239
down €1,239 (-80.9%), from €1,531 to €292
mainly Net result for the year (-€14,698) and Receivables within one year (-€6,454)
- Profit (loss) carried forward -€14,698
new in 2025: -€14,698
- Other debts +€3,954
up €3,954 (+66.3%), from €5,966 to €9,920
- Tax, wage and social debts +€3,795
up €3,795 (+557.0%), from €681 to €4,476
of which Remuneration and social security: +€4,476
- Trade debts -€844
down €844 (-6.3%), from €13,475 to €12,631
- Short-term financial debts -€667
down €667 (-34.0%), from €1,962 to €1,295
- Gross operating margin -€16,485
down €16,485 (-99.7%), from €16,541 to €55
- Depreciation +€2,163
up €2,163 (+18.5%), from €11,722 to €13,885
- Taxes -€678
down €678 (-100.0%), from €678 to €0
- Other operating charges -€447
down €447 (-40.2%), from €1,111 to €664
- Financial charges -€180
down €180 (-46.8%), from €384 to €204
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 | €30,800 | €22,339 | -€8,461 | -27.5% |
| Fixed assets | 21/28 | €23,318 | €11,438 | -€11,880 | -50.9% |
| Tangible fixed assets | 22/27 | €23,318 | €11,433 | -€11,885 | -51.0% |
| Plant, machinery and equipment | 23 | €6,507 | €240 | -€6,267 | -96.3% |
| Furniture and vehicles | 24 | €16,811 | €11,193 | -€5,618 | -33.4% |
| Financial fixed assets | 28 | - | €5 | +€5 | |
| Current assets | 29/58 | €7,482 | €10,900 | +€3,419 | +45.7% |
| Amounts receivable within one year | 40/41 | €3,502 | €9,956 | +€6,454 | +184.3% |
| Trade receivables | 40 | €2,878 | €7,855 | +€4,978 | +173.0% |
| Other amounts receivable | 41 | €624 | €2,100 | +€1,477 | +236.7% |
| Cash at bank and in hand | 54/58 | €1,531 | €292 | -€1,239 | -80.9% |
| Deferred charges and accrued income | 490/1 | €2,448 | €652 | -€1,796 | -73.4% |
| Total equity and liabilities | 10/49 | €30,800 | €22,339 | -€8,461 | -27.5% |
| Equity | 10/15 | €8,715 | -€5,983 | -€14,698 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,715 | €3,715 | = | 0.0% |
| Distributable reserves | 133 | €3,715 | €3,715 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,698 | -€14,698 | |
| Amounts payable | 17/49 | €22,085 | €28,321 | +€6,237 | +28.2% |
| Amounts payable within one year | 42/48 | €22,085 | €28,321 | +€6,237 | +28.2% |
| Financial debts | 43 | €1,962 | €1,295 | -€667 | -34.0% |
| Credit institutions | 430/8 | €1,962 | €1,295 | -€667 | -34.0% |
| Trade debts | 44 | €13,475 | €12,631 | -€844 | -6.3% |
| Suppliers | 440/4 | €13,475 | €12,631 | -€844 | -6.3% |
| Taxes, remuneration and social security | 45 | €681 | €4,476 | +€3,795 | +557.0% |
| Taxes | 450/3 | €681 | €0 | -€681 | -100.0% |
| Remuneration and social security | 454/9 | €0 | €4,476 | +€4,476 | |
| Other amounts payable | 47/48 | €5,966 | €9,920 | +€3,954 | +66.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €3,073 | €0 | -€3,073 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,722 | €13,885 | +€2,163 | +18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,111 | €664 | -€447 | -40.2% |
| Non-recurring operating charges | 66A | €1,223 | €0 | -€1,223 | -100.0% |
| Gross operating margin | 9900 | €16,541 | €55 | -€16,485 | -99.7% |
| Operating profit (loss) | 9901 | €2,485 | -€14,494 | -€16,979 | |
| Financial income | 75/76B | €113 | €1 | -€113 | -99.5% |
| Recurring financial income | 75 | €113 | €1 | -€113 | -99.5% |
| Financial charges | 65/66B | €384 | €204 | -€180 | -46.8% |
| Recurring financial charges | 65 | €384 | €204 | -€180 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €2,214 | -€14,698 | -€16,912 | |
| Income taxes | 67/77 | €678 | €0 | -€678 | -100.0% |
| Profit (loss) for the period | 9904 | €1,536 | -€14,698 | -€16,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,536 | -€14,698 | -€16,233 |
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 10 October 2026 via checked.be.