DB FINASSUR: 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 FINASSUR
Largest movements
- Deferred charges and accrued income +€12,304
up €12,304 (+41.9%), from €29,348 to €41,652
- Cash +€10,189
up €10,189 (+87.9%), from €11,595 to €21,784
mainly Net result for the year (+€15,294) and Depreciation (+€11,430)
- Receivables within one year -€9,359
down €9,359 (-73.1%), from €12,809 to €3,450
- Tangible fixed assets +€2,634
up €2,634 (+1.6%), from €167,327 to €169,961
of which Land and buildings: +€4,652
- Profit (loss) carried forward +€11,811
no longer reported in 2025 (was -€11,811)
- Debts after one year -€9,916
down €9,916 (-7.3%), from €135,902 to €125,986
of which Other amounts payable: -€4,990
- Accrued charges and deferred income +€6,778
up €6,778 (+2,454%), from €276 to €7,054
- Reserves +€3,483
up €3,483 (+4.6%), from €75,594 to €79,076
of which Distributable reserves: +€3,483
- Short-term financial debts +€3,333
new in 2025: €3,333
- Gross operating margin +€35,173
up €35,173 (+449%), from €7,827 to €43,000
- Staff costs +€3,768
new in 2025: €3,768
- Taxes +€3,216
up €3,216 (+651%), from €494 to €3,710
- Depreciation +€1,362
up €1,362 (+13.5%), from €10,068 to €11,430
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 | €221,442 | €237,210 | +€15,768 | +7.1% |
| Fixed assets | 21/28 | €167,690 | €170,324 | +€2,634 | +1.6% |
| Tangible fixed assets | 22/27 | €167,327 | €169,961 | +€2,634 | +1.6% |
| Land and buildings | 22 | €144,750 | €149,403 | +€4,652 | +3.2% |
| Plant, machinery and equipment | 23 | €3,416 | €4,592 | +€1,177 | +34.4% |
| Furniture and vehicles | 24 | €15,488 | €13,574 | -€1,914 | -12.4% |
| Other tangible fixed assets | 26 | €3,673 | €2,392 | -€1,281 | -34.9% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €53,752 | €66,886 | +€13,134 | +24.4% |
| Amounts receivable within one year | 40/41 | €12,809 | €3,450 | -€9,359 | -73.1% |
| Other amounts receivable | 41 | €12,809 | €3,450 | -€9,359 | -73.1% |
| Cash at bank and in hand | 54/58 | €11,595 | €21,784 | +€10,189 | +87.9% |
| Deferred charges and accrued income | 490/1 | €29,348 | €41,652 | +€12,304 | +41.9% |
| Total equity and liabilities | 10/49 | €221,442 | €237,210 | +€15,768 | +7.1% |
| Equity | 10/15 | €69,983 | €85,276 | +€15,294 | +21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,594 | €79,076 | +€3,483 | +4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,734 | €77,216 | +€3,483 | +4.7% |
| Profit (loss) carried forward | 14 | -€11,811 | - | +€11,811 | |
| Amounts payable | 17/49 | €151,459 | €151,934 | +€474 | +0.3% |
| Amounts payable after more than one year | 17 | €135,902 | €125,986 | -€9,916 | -7.3% |
| Financial debts | 170/4 | €130,913 | €125,986 | -€4,927 | -3.8% |
| Other amounts payable | 178/9 | €4,990 | - | -€4,990 | |
| Amounts payable within one year | 42/48 | €15,281 | €18,893 | +€3,612 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €4,941 | €5,156 | +€215 | +4.4% |
| Financial debts | 43 | - | €3,333 | +€3,333 | |
| Credit institutions | 430/8 | - | €3,333 | +€3,333 | |
| Trade debts | 44 | €7,183 | €4,396 | -€2,788 | -38.8% |
| Suppliers | 440/4 | €7,183 | €4,396 | -€2,788 | -38.8% |
| Taxes, remuneration and social security | 45 | €3,156 | €4,635 | +€1,479 | +46.9% |
| Remuneration and social security | 454/9 | €3,156 | €4,635 | +€1,479 | +46.9% |
| Other amounts payable | 47/48 | - | €1,373 | +€1,373 | |
| Accrued charges and deferred income | 492/3 | €276 | €7,054 | +€6,778 | +2,454% |
| Remuneration, social security and pensions | 62 | - | €3,768 | +€3,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,068 | €11,430 | +€1,362 | +13.5% |
| Other operating charges | 640/8 | €1,853 | €1,833 | -€20 | -1.1% |
| Gross operating margin | 9900 | €7,827 | €43,000 | +€35,173 | +449% |
| Operating profit (loss) | 9901 | -€4,094 | €25,969 | +€30,063 | |
| Financial income | 75/76B | €59 | €47 | -€13 | -21.3% |
| Recurring financial income | 75 | €59 | €47 | -€13 | -21.3% |
| Financial charges | 65/66B | €7,282 | €7,012 | -€270 | -3.7% |
| Recurring financial charges | 65 | €7,282 | €7,012 | -€270 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,317 | €19,003 | +€30,321 | |
| Income taxes | 67/77 | €494 | €3,710 | +€3,216 | +651% |
| Profit (loss) for the period | 9904 | -€11,811 | €15,294 | +€27,105 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,811 | €15,294 | +€27,105 |
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 16 October 2026 via checked.be.