DB. SERV.: what changed
Two fiscal 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. SERV.
Largest movements
- Receivables within one year -€125,365
down €125,365 (-100.0%), from €125,365 to €0
of which Trade receivables: -€118,000
- Tangible fixed assets -€20,815
down €20,815 (-15.8%), from €132,147 to €111,332
of which Land and buildings: -€17,629
- Cash +€16,690
up €16,690 (+39.3%), from €42,452 to €59,142
mainly Receivables within one year (+€125,365) and Depreciation (+€20,815)
- Deferred charges and accrued income -€12,505
down €12,505 (-100.0%), from €12,505 to €0
- Other debts -€114,486
down €114,486 (-100.0%), from €114,486 to €0
- Tax, wage and social debts -€24,320
down €24,320 (-52.8%), from €46,054 to €21,734
of which Taxes: -€17,771
- Trade debts -€4,115
down €4,115 (-98.1%), from €4,194 to €79
- Gross operating margin -€120,147
down €120,147 (-72.8%), from €165,013 to €44,865
- Staff costs -€30,520
down €30,520 (-68.7%), from €44,435 to €13,914
- Taxes -€16,400
down €16,400 (-86.0%), from €19,076 to €2,676
- Depreciation -€3,328
down €3,328 (-13.8%), from €24,143 to €20,815
- Other operating charges -€1,691
down €1,691 (-34.1%), from €4,967 to €3,275
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.
Cash bridge derived
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 | €313,709 | €170,474 | -€143,235 | -45.7% |
| Fixed assets | 21/28 | €133,387 | €111,332 | -€22,055 | -16.5% |
| Tangible fixed assets | 22/27 | €132,147 | €111,332 | -€20,815 | -15.8% |
| Land and buildings | 22 | €126,563 | €108,934 | -€17,629 | -13.9% |
| Plant, machinery and equipment | 23 | €534 | €246 | -€288 | -53.9% |
| Furniture and vehicles | 24 | €5,051 | €2,152 | -€2,898 | -57.4% |
| Financial fixed assets | 28 | €1,240 | €0 | -€1,240 | -100.0% |
| Current assets | 29/58 | €180,322 | €59,142 | -€121,181 | -67.2% |
| Amounts receivable within one year | 40/41 | €125,365 | €0 | -€125,365 | -100.0% |
| Trade receivables | 40 | €118,000 | €0 | -€118,000 | -100.0% |
| Other amounts receivable | 41 | €7,365 | €0 | -€7,365 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €42,452 | €59,142 | +€16,690 | +39.3% |
| Deferred charges and accrued income | 490/1 | €12,505 | €0 | -€12,505 | -100.0% |
| Total equity and liabilities | 10/49 | €313,709 | €170,474 | -€143,235 | -45.7% |
| Equity | 10/15 | €145,877 | €148,662 | +€2,784 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,277 | €130,062 | +€2,784 | +2.2% |
| Tax-exempt reserves | 132 | €59,861 | €59,861 | = | 0.0% |
| Distributable reserves | 133 | €67,416 | €70,200 | +€2,784 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €167,831 | €21,812 | -€146,019 | -87.0% |
| Amounts payable within one year | 42/48 | €164,734 | €21,812 | -€142,922 | -86.8% |
| Trade debts | 44 | €4,194 | €79 | -€4,115 | -98.1% |
| Suppliers | 440/4 | €4,194 | €79 | -€4,115 | -98.1% |
| Taxes, remuneration and social security | 45 | €46,054 | €21,734 | -€24,320 | -52.8% |
| Taxes | 450/3 | €39,504 | €21,734 | -€17,771 | -45.0% |
| Remuneration and social security | 454/9 | €6,550 | €0 | -€6,550 | -100.0% |
| Other amounts payable | 47/48 | €114,486 | €0 | -€114,486 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,097 | €0 | -€3,097 | -100.0% |
| Remuneration, social security and pensions | 62 | €44,435 | €13,914 | -€30,520 | -68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,143 | €20,815 | -€3,328 | -13.8% |
| Other operating charges | 640/8 | €4,967 | €3,275 | -€1,691 | -34.1% |
| Gross operating margin | 9900 | €165,013 | €44,865 | -€120,147 | -72.8% |
| Operating profit (loss) | 9901 | €91,469 | €6,861 | -€84,608 | -92.5% |
| Financial income | 75/76B | €254 | €28 | -€226 | -89.0% |
| Recurring financial income | 75 | €254 | €28 | -€226 | -89.0% |
| Financial charges | 65/66B | €277 | €1,429 | +€1,152 | +416.0% |
| Recurring financial charges | 65 | €277 | €1,429 | +€1,152 | +416.0% |
| Profit (loss) for the period before taxes | 9903 | €91,446 | €5,460 | -€85,986 | -94.0% |
| Income taxes | 67/77 | €19,076 | €2,676 | -€16,400 | -86.0% |
| Profit (loss) for the period | 9904 | €72,370 | €2,784 | -€69,585 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,370 | €2,784 | -€69,585 | -96.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.