DB EVENTS: what changed
Two fiscal 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.
What changed
DB EVENTS
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€88,438
2024 · €36,218-€124,656
Equity
€277,281
2024 · €365,719-€88,438
Cash
€18,218
2024 · €28,685-€10,467
Balance sheet total
€1.1m
2024 · €1.1m-€45,753
Largest movements
Assets
- Intangible fixed assets -€61,207
down €61,207 (-30.4%), from €201,512 to €140,306
- Stocks and contracts +€32,027
up €32,027 (+21.0%), from €152,848 to €184,875
Equity and liabilities
- Profit (loss) carried forward -€88,438
down €88,438, from €29,662 to -€58,776
- Short-term financial debts +€40,000
new in 2025: €40,000
- Trade debts +€30,274
up €30,274 (+27.9%), from €108,456 to €138,730
- Debts after one year -€26,185
down €26,185 (-5.8%), from €448,646 to €422,460
- Current portion of long-term debt +€13,204
up €13,204 (+19.0%), from €69,356 to €82,560
Income statement
- Gross operating margin -€85,614
down €85,614 (-37.4%), from €228,794 to €143,180
- Staff costs +€46,565
new in 2025: €46,565
- Taxes -€22,452
down €22,452 (-99.1%), from €22,662 to €210
- Depreciation +€15,376
up €15,376 (+10.3%), from €148,891 to €164,267
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.
Result 2024
€36,218
Gross operating margin
-€85,614
Staff costs
-€46,565
Depreciation
-€15,376
Write-downs
-€144
Other operating charges
+€277
Financial income
+€309
Financial charges
+€5
Taxes
+€22,452
Result 2025
-€88,438
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.
From operations
+€55,260
Investment
-€92,745
Financing
+€27,019
Cash 2024
€28,685
From operations (derived)
+€55,260
Net result for the year
-€88,438
Depreciation
+€164,267
Stocks and contracts
-€32,027
Receivables within one year
-€2,324
Deferred charges and accrued income
-€1,885
Trade debts
+€30,274
Tax, wage and social debts
-€10,720
Other debts
-€3,887
Investment (derived)
-€92,745
Investment in fixed assets (net)
-€92,745
Financing
+€27,019
Debts after one year
-€26,185
Current portion of long-term debt
+€13,204
Short-term financial debts
+€40,000
Cash 2025
€18,218
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,115,619 | €1,069,866 | -€45,753 | -4.1% |
| Fixed assets | 21/28 | €793,522 | €722,000 | -€71,522 | -9.0% |
| Intangible fixed assets | 21 | €201,512 | €140,306 | -€61,207 | -30.4% |
| Tangible fixed assets | 22/27 | €591,766 | €581,451 | -€10,315 | -1.7% |
| Land and buildings | 22 | €490,014 | €463,975 | -€26,039 | -5.3% |
| Plant, machinery and equipment | 23 | €45,145 | €26,756 | -€18,389 | -40.7% |
| Furniture and vehicles | 24 | €56,606 | €90,719 | +€34,113 | +60.3% |
| Financial fixed assets | 28 | €244 | €244 | = | 0.0% |
| Current assets | 29/58 | €322,097 | €347,866 | +€25,769 | +8.0% |
| Stocks and contracts in progress | 3 | €152,848 | €184,875 | +€32,027 | +21.0% |
| Stocks | 30/36 | €152,848 | €184,875 | +€32,027 | +21.0% |
| Amounts receivable within one year | 40/41 | €140,564 | €142,888 | +€2,324 | +1.7% |
| Trade receivables | 40 | €139,363 | €142,888 | +€3,525 | +2.5% |
| Other amounts receivable | 41 | €1,201 | - | -€1,201 | |
| Cash at bank and in hand | 54/58 | €28,685 | €18,218 | -€10,467 | -36.5% |
| Deferred charges and accrued income | 490/1 | - | €1,885 | +€1,885 | |
| Total equity and liabilities | 10/49 | €1,115,619 | €1,069,866 | -€45,753 | -4.1% |
| Equity | 10/15 | €365,719 | €277,281 | -€88,438 | -24.2% |
| Contributions | 10/11 | €246,200 | €246,200 | = | 0.0% |
| Reserves | 13 | €89,857 | €89,857 | = | 0.0% |
| Distributable reserves | 133 | €89,857 | €89,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,662 | -€58,776 | -€88,438 | |
| Amounts payable | 17/49 | €749,900 | €792,585 | +€42,685 | +5.7% |
| Amounts payable after more than one year | 17 | €448,646 | €422,460 | -€26,185 | -5.8% |
| Financial debts | 170/4 | €448,646 | €422,460 | -€26,185 | -5.8% |
| Amounts payable within one year | 42/48 | €301,255 | €370,125 | +€68,870 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €69,356 | €82,560 | +€13,204 | +19.0% |
| Financial debts | 43 | - | €40,000 | +€40,000 | |
| Credit institutions | 430/8 | - | €40,000 | +€40,000 | |
| Trade debts | 44 | €108,456 | €138,730 | +€30,274 | +27.9% |
| Suppliers | 440/4 | €108,456 | €138,730 | +€30,274 | +27.9% |
| Taxes, remuneration and social security | 45 | €25,003 | €14,283 | -€10,720 | -42.9% |
| Taxes | 450/3 | €25,003 | €10,184 | -€14,819 | -59.3% |
| Remuneration and social security | 454/9 | - | €4,099 | +€4,099 | |
| Other amounts payable | 47/48 | €98,440 | €94,553 | -€3,887 | -3.9% |
| Remuneration, social security and pensions | 62 | - | €46,565 | +€46,565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,891 | €164,267 | +€15,376 | +10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€144 | - | +€144 | |
| Other operating charges | 640/8 | €4,384 | €4,107 | -€277 | -6.3% |
| Gross operating margin | 9900 | €228,794 | €143,180 | -€85,614 | -37.4% |
| Operating profit (loss) | 9901 | €75,663 | -€71,759 | -€147,422 | |
| Financial income | 75/76B | €106 | €415 | +€309 | +292.5% |
| Recurring financial income | 75 | €106 | €415 | +€309 | +292.5% |
| Financial charges | 65/66B | €16,889 | €16,883 | -€5 | 0.0% |
| Recurring financial charges | 65 | €16,889 | €16,883 | -€5 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €58,880 | -€88,228 | -€147,108 | |
| Income taxes | 67/77 | €22,662 | €210 | -€22,452 | -99.1% |
| Profit (loss) for the period | 9904 | €36,218 | -€88,438 | -€124,656 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,218 | -€88,438 | -€124,656 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.