DB MINOR: 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 MINOR
Largest movements
- Receivables within one year +€2,655
up €2,655 (+55.2%), from €4,810 to €7,465
of which Trade receivables: +€2,628
- Receivables after one year +€1,591
up €1,591 (+5.2%), from €30,650 to €32,241
- Tangible fixed assets +€480
up €480 (+70.4%), from €682 to €1,162
- Profit (loss) carried forward +€4,083
up €4,083 (+26.0%), from -€15,683 to -€11,600
- Trade debts -€1,685
down €1,685 (-20.7%), from €8,143 to €6,458
- Tax, wage and social debts +€1,501
up €1,501 (+179%), from €838 to €2,339
- Short-term financial debts +€842
up €842 (+3.6%), from €23,521 to €24,363
- Gross operating margin +€37,537
up €37,537, from -€28,083 to €9,454
- Financial charges +€2,742
up €2,742 (+150%), from €1,833 to €4,575
- Depreciation +€466
up €466 (+103%), from €454 to €920
- Taxes +€298
new in 2025: €298
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,698 | €41,439 | +€4,741 | +12.9% |
| Fixed assets | 21/28 | €806 | €1,286 | +€480 | +59.6% |
| Tangible fixed assets | 22/27 | €682 | €1,162 | +€480 | +70.4% |
| Furniture and vehicles | 24 | €682 | €1,162 | +€480 | +70.4% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €35,892 | €40,153 | +€4,261 | +11.9% |
| Amounts receivable after more than one year | 29 | €30,650 | €32,241 | +€1,591 | +5.2% |
| Trade receivables | 290 | €30,650 | €32,241 | +€1,591 | +5.2% |
| Amounts receivable within one year | 40/41 | €4,810 | €7,465 | +€2,655 | +55.2% |
| Trade receivables | 40 | €4,810 | €7,438 | +€2,628 | +54.6% |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Deferred charges and accrued income | 490/1 | €432 | €447 | +€15 | +3.5% |
| Total equity and liabilities | 10/49 | €36,698 | €41,439 | +€4,741 | +12.9% |
| Equity | 10/15 | €4,196 | €8,279 | +€4,083 | +97.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,479 | €7,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,619 | €5,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,683 | -€11,600 | +€4,083 | +26.0% |
| Amounts payable | 17/49 | €32,502 | €33,160 | +€658 | +2.0% |
| Amounts payable within one year | 42/48 | €32,502 | €33,160 | +€658 | +2.0% |
| Financial debts | 43 | €23,521 | €24,363 | +€842 | +3.6% |
| Credit institutions | 430/8 | €23,521 | €24,363 | +€842 | +3.6% |
| Trade debts | 44 | €8,143 | €6,458 | -€1,685 | -20.7% |
| Suppliers | 440/4 | €8,143 | €6,458 | -€1,685 | -20.7% |
| Taxes, remuneration and social security | 45 | €838 | €2,339 | +€1,501 | +179% |
| Taxes | 450/3 | €838 | €2,339 | +€1,501 | +179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454 | €920 | +€466 | +103% |
| Other operating charges | 640/8 | €1,101 | €1,169 | +€68 | +6.2% |
| Gross operating margin | 9900 | -€28,083 | €9,454 | +€37,537 | |
| Operating profit (loss) | 9901 | -€29,638 | €7,365 | +€37,003 | |
| Financial income | 75/76B | €1,559 | €1,591 | +€32 | +2.1% |
| Recurring financial income | 75 | €1,559 | €1,591 | +€32 | +2.1% |
| Financial charges | 65/66B | €1,833 | €4,575 | +€2,742 | +150% |
| Recurring financial charges | 65 | €1,833 | €4,575 | +€2,742 | +150% |
| Profit (loss) for the period before taxes | 9903 | -€29,912 | €4,381 | +€34,293 | |
| Income taxes | 67/77 | - | €298 | +€298 | |
| Profit (loss) for the period | 9904 | -€29,912 | €4,083 | +€33,995 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,912 | €4,083 | +€33,995 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.