DB DIAGNOSTICS: 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 DIAGNOSTICS
Largest movements
- Cash +€240,370
up €240,370 (+4,313%), from €5,573 to €245,943
mainly Net result for the year (+€197,077) and Tax, wage and social debts (+€59,725)
- Tangible fixed assets +€28,035
new in 2025: €28,035
- Deferred charges and accrued income -€17,389
no longer reported in 2025 (was €17,389)
- Reserves +€197,077
up €197,077 (+7,874%), from €2,503 to €199,580
- Tax, wage and social debts +€59,725
up €59,725 (+3,513%), from €1,700 to €61,425
- Other debts -€5,839
down €5,839 (-51.9%), from €11,261 to €5,422
- Gross operating margin +€262,199
up €262,199 (+6,046%), from €4,337 to €266,536
- Taxes +€59,725
up €59,725 (+3,513%), from €1,700 to €61,425
- Depreciation +€7,989
new in 2025: €7,989
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 | €22,962 | €273,978 | +€251,016 | +1,093% |
| Fixed assets | 21/28 | - | €28,035 | +€28,035 | |
| Tangible fixed assets | 22/27 | - | €28,035 | +€28,035 | |
| Land and buildings | 22 | - | €28,035 | +€28,035 | |
| Current assets | 29/58 | €22,962 | €245,943 | +€222,981 | +971% |
| Cash at bank and in hand | 54/58 | €5,573 | €245,943 | +€240,370 | +4,313% |
| Deferred charges and accrued income | 490/1 | €17,389 | - | -€17,389 | |
| Total equity and liabilities | 10/49 | €22,962 | €273,978 | +€251,016 | +1,093% |
| Equity | 10/15 | €7,503 | €204,580 | +€197,077 | +2,627% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,503 | €199,580 | +€197,077 | +7,874% |
| Distributable reserves | 133 | €2,503 | €199,580 | +€197,077 | +7,874% |
| Amounts payable | 17/49 | €15,459 | €69,398 | +€53,939 | +349% |
| Amounts payable within one year | 42/48 | €15,459 | €69,398 | +€53,939 | +349% |
| Trade debts | 44 | €2,498 | €2,551 | +€53 | +2.1% |
| Suppliers | 440/4 | €2,498 | €2,551 | +€53 | +2.1% |
| Taxes, remuneration and social security | 45 | €1,700 | €61,425 | +€59,725 | +3,513% |
| Taxes | 450/3 | €1,700 | €61,425 | +€59,725 | +3,513% |
| Other amounts payable | 47/48 | €11,261 | €5,422 | -€5,839 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,989 | +€7,989 | |
| Gross operating margin | 9900 | €4,337 | €266,536 | +€262,199 | +6,046% |
| Operating profit (loss) | 9901 | €4,337 | €258,547 | +€254,210 | +5,861% |
| Financial charges | 65/66B | €134 | €45 | -€89 | -66.4% |
| Recurring financial charges | 65 | €134 | €45 | -€89 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €4,203 | €258,502 | +€254,299 | +6,050% |
| Income taxes | 67/77 | €1,700 | €61,425 | +€59,725 | +3,513% |
| Profit (loss) for the period | 9904 | €2,503 | €197,077 | +€194,574 | +7,774% |
| Profit (loss) for the period to be appropriated | 9905 | €2,503 | €197,077 | +€194,574 | +7,774% |
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 13 October 2026 via checked.be.