DB-invest: 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-invest
Largest movements
- Cash -€1,631
down €1,631 (-91.5%), from €1,784 to €152
mainly Debts after one year (-€75,000) and Net result for the year (-€5,580)
- Other debts +€79,000
up €79,000 (+290%), from €27,268 to €106,268
- Debts after one year -€75,000
no longer reported in 2025 (was €75,000)
- Profit (loss) carried forward -€5,580
down €5,580 (-34.3%), from -€16,257 to -€21,836
- Financial charges +€88
up €88 (+1.9%), from €4,645 to €4,733
- Gross operating margin +€64
up €64 (+12.6%), from -€511 to -€447
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €111,909 | €110,278 | -€1,631 | -1.5% |
| Current assets | 29/58 | €111,909 | €110,278 | -€1,631 | -1.5% |
| Stocks and contracts in progress | 3 | €110,125 | €110,125 | = | 0.0% |
| Stocks | 30/36 | €110,125 | €110,125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,784 | €152 | -€1,631 | -91.5% |
| Total equity and liabilities | 10/49 | €111,909 | €110,278 | -€1,631 | -1.5% |
| Equity | 10/15 | €8,743 | €3,164 | -€5,580 | -63.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,257 | -€21,836 | -€5,580 | -34.3% |
| Amounts payable | 17/49 | €103,166 | €107,114 | +€3,948 | +3.8% |
| Amounts payable after more than one year | 17 | €75,000 | - | -€75,000 | |
| Financial debts | 170/4 | €75,000 | - | -€75,000 | |
| Amounts payable within one year | 42/48 | €27,268 | €106,268 | +€79,000 | +290% |
| Other amounts payable | 47/48 | €27,268 | €106,268 | +€79,000 | +290% |
| Accrued charges and deferred income | 492/3 | €898 | €847 | -€52 | -5.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€511 | -€447 | +€64 | +12.6% |
| Operating profit (loss) | 9901 | -€898 | -€847 | +€52 | +5.8% |
| Financial charges | 65/66B | €4,645 | €4,733 | +€88 | +1.9% |
| Recurring financial charges | 65 | €4,645 | €4,733 | +€88 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,543 | -€5,580 | -€37 | -0.7% |
| Profit (loss) for the period | 9904 | -€5,543 | -€5,580 | -€37 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,543 | -€5,580 | -€37 | -0.7% |
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 26 October 2026 via checked.be.