DB LAW FIRM: what changed
DB LAW FIRM
Largest movements
- Cash +€75,535
up €75,535 (+201%), from €37,513 to €113,048
mainly Net result for the year (+€52,417) and Trade debts (+€9,724)
- Receivables within one year -€6,990
down €6,990 (-95.2%), from €7,346 to €355
of which Trade receivables: -€6,982
- Tangible fixed assets -€5,551
down €5,551 (-17.4%), from €31,881 to €26,331
of which Leasing and similar rights: -€6,610
- Reserves +€52,417
up €52,417 (+168%), from €31,205 to €83,622
- Trade debts +€9,724
up €9,724 (+966%), from €1,006 to €10,730
- Debts after one year -€5,552
down €5,552 (-27.5%), from €20,186 to €14,634
- Tax, wage and social debts +€5,523
up €5,523 (+34.0%), from €16,263 to €21,785
of which Remuneration and social security: +€7,303
- Gross operating margin +€27,844
up €27,844 (+57.4%), from €48,507 to €76,351
- Depreciation +€3,656
up €3,656 (+84.6%), from €4,324 to €7,980
- Taxes +€2,867
up €2,867 (+26.3%), from €10,895 to €13,761
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,971 | €141,614 | +€62,643 | +79.3% |
| Fixed assets | 21/28 | €33,264 | €27,563 | -€5,701 | -17.1% |
| Intangible fixed assets | 21 | €1,383 | €1,233 | -€150 | -10.8% |
| Tangible fixed assets | 22/27 | €31,881 | €26,331 | -€5,551 | -17.4% |
| Plant, machinery and equipment | 23 | €2,272 | €3,332 | +€1,059 | +46.6% |
| Leasing and similar rights | 25 | €29,609 | €22,999 | -€6,610 | -22.3% |
| Current assets | 29/58 | €45,707 | €114,051 | +€68,344 | +150% |
| Amounts receivable within one year | 40/41 | €7,346 | €355 | -€6,990 | -95.2% |
| Trade receivables | 40 | €7,337 | €355 | -€6,982 | -95.2% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €37,513 | €113,048 | +€75,535 | +201% |
| Deferred charges and accrued income | 490/1 | €848 | €647 | -€201 | -23.7% |
| Total equity and liabilities | 10/49 | €78,971 | €141,614 | +€62,643 | +79.3% |
| Equity | 10/15 | €33,705 | €86,122 | +€52,417 | +156% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,205 | €83,622 | +€52,417 | +168% |
| Distributable reserves | 133 | €31,205 | €83,622 | +€52,417 | +168% |
| Amounts payable | 17/49 | €45,266 | €55,492 | +€10,227 | +22.6% |
| Amounts payable after more than one year | 17 | €20,186 | €14,634 | -€5,552 | -27.5% |
| Financial debts | 170/4 | €20,186 | €14,634 | -€5,552 | -27.5% |
| Amounts payable within one year | 42/48 | €24,819 | €39,567 | +€14,749 | +59.4% |
| Current portion of amounts payable after more than one year | 42 | €5,349 | €5,552 | +€203 | +3.8% |
| Trade debts | 44 | €1,006 | €10,730 | +€9,724 | +966% |
| Suppliers | 440/4 | €1,006 | €10,730 | +€9,724 | +966% |
| Advances received on contracts in progress | 46 | - | €452 | +€452 | |
| Taxes, remuneration and social security | 45 | €16,263 | €21,785 | +€5,523 | +34.0% |
| Taxes | 450/3 | €16,263 | €14,482 | -€1,781 | -10.9% |
| Remuneration and social security | 454/9 | - | €7,303 | +€7,303 | |
| Other amounts payable | 47/48 | €2,200 | €1,047 | -€1,153 | -52.4% |
| Accrued charges and deferred income | 492/3 | €260 | €1,291 | +€1,030 | +396% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,324 | €7,980 | +€3,656 | +84.6% |
| Other operating charges | 640/8 | €1,424 | €1,198 | -€226 | -15.9% |
| Gross operating margin | 9900 | €48,507 | €76,351 | +€27,844 | +57.4% |
| Operating profit (loss) | 9901 | €42,759 | €67,174 | +€24,414 | +57.1% |
| Financial income | 75/76B | €125 | €1 | -€124 | -99.2% |
| Recurring financial income | 75 | €125 | €1 | -€124 | -99.2% |
| Financial charges | 65/66B | €785 | €996 | +€212 | +27.0% |
| Recurring financial charges | 65 | €785 | €996 | +€212 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €42,100 | €66,178 | +€24,079 | +57.2% |
| Income taxes | 67/77 | €10,895 | €13,761 | +€2,867 | +26.3% |
| Profit (loss) for the period | 9904 | €31,205 | €52,417 | +€21,212 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,205 | €52,417 | +€21,212 | +68.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.