DB.INSTITUT.K: 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.INSTITUT.K
Largest movements
- Tangible fixed assets +€20,902
up €20,902 (+375%), from €5,575 to €26,477
of which Furniture and vehicles: +€23,497
- Deferred charges and accrued income +€2,660
new in 2025: €2,660
- Profit (loss) carried forward +€18,270
up €18,270 (+59.0%), from -€30,985 to -€12,715
- Debts after one year +€9,108
new in 2025: €9,108
- Other debts -€8,601
down €8,601 (-19.0%), from €45,237 to €36,636
- Current portion of long-term debt +€4,522
new in 2025: €4,522
- Trade debts -€934
down €934 (-20.3%), from €4,595 to €3,661
- Staff costs -€19,317
down €19,317 (-22.4%), from €86,269 to €66,952
- Gross operating margin -€10,354
down €10,354 (-10.2%), from €101,692 to €91,338
- Depreciation -€9,063
down €9,063 (-66.6%), from €13,601 to €4,538
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 | €51,188 | €74,066 | +€22,878 | +44.7% |
| Fixed assets | 21/28 | €7,453 | €28,355 | +€20,902 | +280% |
| Tangible fixed assets | 22/27 | €5,575 | €26,477 | +€20,902 | +375% |
| Plant, machinery and equipment | 23 | €5,398 | €2,803 | -€2,595 | -48.1% |
| Furniture and vehicles | 24 | €177 | €23,674 | +€23,497 | +13,311% |
| Financial fixed assets | 28 | €1,878 | €1,878 | = | 0.0% |
| Current assets | 29/58 | €43,736 | €45,711 | +€1,976 | +4.5% |
| Stocks and contracts in progress | 3 | €4,583 | €4,128 | -€456 | -9.9% |
| Stocks | 30/36 | €4,583 | €4,128 | -€456 | -9.9% |
| Amounts receivable within one year | 40/41 | €33 | - | -€33 | |
| Other amounts receivable | 41 | €33 | - | -€33 | |
| Cash at bank and in hand | 54/58 | €39,119 | €38,924 | -€195 | -0.5% |
| Deferred charges and accrued income | 490/1 | - | €2,660 | +€2,660 | |
| Total equity and liabilities | 10/49 | €51,188 | €74,066 | +€22,878 | +44.7% |
| Equity | 10/15 | -€8,985 | €9,285 | +€18,270 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,985 | -€12,715 | +€18,270 | +59.0% |
| Amounts payable | 17/49 | €60,173 | €64,781 | +€4,608 | +7.7% |
| Amounts payable after more than one year | 17 | - | €9,108 | +€9,108 | |
| Financial debts | 170/4 | - | €9,108 | +€9,108 | |
| Amounts payable within one year | 42/48 | €60,173 | €55,464 | -€4,710 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,522 | +€4,522 | |
| Trade debts | 44 | €4,595 | €3,661 | -€934 | -20.3% |
| Suppliers | 440/4 | €4,595 | €3,661 | -€934 | -20.3% |
| Taxes, remuneration and social security | 45 | €10,341 | €10,645 | +€304 | +2.9% |
| Taxes | 450/3 | €3,434 | €2,064 | -€1,370 | -39.9% |
| Remuneration and social security | 454/9 | €6,907 | €8,581 | +€1,674 | +24.2% |
| Other amounts payable | 47/48 | €45,237 | €36,636 | -€8,601 | -19.0% |
| Accrued charges and deferred income | 492/3 | - | €209 | +€209 | |
| Remuneration, social security and pensions | 62 | €86,269 | €66,952 | -€19,317 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,601 | €4,538 | -€9,063 | -66.6% |
| Other operating charges | 640/8 | €725 | €272 | -€453 | -62.4% |
| Gross operating margin | 9900 | €101,692 | €91,338 | -€10,354 | -10.2% |
| Operating profit (loss) | 9901 | €1,096 | €19,576 | +€18,480 | +1,686% |
| Financial charges | 65/66B | €777 | €844 | +€67 | +8.6% |
| Recurring financial charges | 65 | €777 | €844 | +€67 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €319 | €18,732 | +€18,413 | +5,774% |
| Income taxes | 67/77 | €217 | €462 | +€245 | +113% |
| Profit (loss) for the period | 9904 | €102 | €18,270 | +€18,169 | +17,886% |
| Profit (loss) for the period to be appropriated | 9905 | €102 | €18,270 | +€18,169 | +17,886% |
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 23 October 2026 via checked.be.