DB PACTOR: 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 PACTOR
Largest movements
- Cash +€17,907
up €17,907 (+81.7%), from €21,925 to €39,832
mainly Net result for the year (+€25,318) and Depreciation (+€18,821)
- Tangible fixed assets -€15,991
down €15,991 (-29.1%), from €55,008 to €39,017
of which Land and buildings: -€10,474
- Receivables within one year +€4,483
up €4,483 (+866%), from €517 to €5,000
of which Trade receivables: +€5,000
- Profit (loss) carried forward +€25,318
up €25,318 (+21.4%), from -€118,048 to -€92,730
- Other debts -€15,387
down €15,387 (-8.9%), from €172,756 to €157,370
- Tax, wage and social debts -€3,749
down €3,749 (-93.5%), from €4,009 to €261
- Gross operating margin -€29,761
down €29,761 (-36.0%), from €82,755 to €52,994
- Taxes -€5,289
down €5,289 (-36.2%), from €14,599 to €9,310
- Financial income +€2,505
up €2,505 (+644%), from €389 to €2,893
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 | €182,450 | €190,007 | +€7,557 | +4.1% |
| Fixed assets | 21/28 | €55,008 | €39,017 | -€15,991 | -29.1% |
| Tangible fixed assets | 22/27 | €55,008 | €39,017 | -€15,991 | -29.1% |
| Land and buildings | 22 | €23,235 | €12,761 | -€10,474 | -45.1% |
| Plant, machinery and equipment | 23 | €2,121 | €1,676 | -€444 | -21.0% |
| Furniture and vehicles | 24 | €29,652 | €24,581 | -€5,072 | -17.1% |
| Current assets | 29/58 | €127,442 | €150,990 | +€23,548 | +18.5% |
| Amounts receivable within one year | 40/41 | €517 | €5,000 | +€4,483 | +866% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €517 | €0 | -€517 | -100% |
| Current investments | 50/53 | €105,000 | €105,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,925 | €39,832 | +€17,907 | +81.7% |
| Deferred charges and accrued income | 490/1 | €0 | €1,158 | +€1,158 | |
| Total equity and liabilities | 10/49 | €182,450 | €190,007 | +€7,557 | +4.1% |
| Equity | 10/15 | €5,329 | €30,647 | +€25,318 | +475% |
| Contributions | 10/11 | €68,200 | €68,200 | = | 0.0% |
| Reserves | 13 | €55,177 | €55,177 | = | 0.0% |
| Distributable reserves | 133 | €55,177 | €55,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,048 | -€92,730 | +€25,318 | +21.4% |
| Amounts payable | 17/49 | €177,121 | €159,361 | -€17,761 | -10.0% |
| Amounts payable within one year | 42/48 | €177,121 | €159,361 | -€17,761 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €356 | €1,730 | +€1,374 | +387% |
| Suppliers | 440/4 | €356 | €1,730 | +€1,374 | +387% |
| Taxes, remuneration and social security | 45 | €4,009 | €261 | -€3,749 | -93.5% |
| Taxes | 450/3 | €4,009 | €261 | -€3,749 | -93.5% |
| Other amounts payable | 47/48 | €172,756 | €157,370 | -€15,387 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,595 | €18,821 | +€225 | +1.2% |
| Other operating charges | 640/8 | €2,386 | €2,299 | -€86 | -3.6% |
| Gross operating margin | 9900 | €82,755 | €52,994 | -€29,761 | -36.0% |
| Operating profit (loss) | 9901 | €61,774 | €31,874 | -€29,900 | -48.4% |
| Financial income | 75/76B | €389 | €2,893 | +€2,505 | +644% |
| Recurring financial income | 75 | €389 | €2,893 | +€2,505 | +644% |
| Financial charges | 65/66B | €140 | €139 | -€1 | -0.6% |
| Recurring financial charges | 65 | €140 | €139 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €62,023 | €34,628 | -€27,395 | -44.2% |
| Income taxes | 67/77 | €14,599 | €9,310 | -€5,289 | -36.2% |
| Profit (loss) for the period | 9904 | €47,423 | €25,318 | -€22,106 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,423 | €25,318 | -€22,106 | -46.6% |
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 21 October 2026 via checked.be.