DB SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€219,173
down €219,173 (-10.1%), from €2.2m to €1.9m
- Cash +€92,706
up €92,706 (+1,223%), from €7,580 to €100,286
mainly Depreciation (+€220,774) and Net result for the year (+€166,206)
- Debts after one year -€217,667
down €217,667 (-16.8%), from €1.3m to €1.1m
- Reserves +€166,206
up €166,206 (+29.0%), from €572,830 to €739,036
- Other debts -€80,000
down €80,000 (-100%), from €80,000 to €0
- Gross operating margin -€97,625
down €97,625 (-17.6%), from €554,951 to €457,327
- Depreciation +€22,551
up €22,551 (+11.4%), from €198,223 to €220,774
- Other operating charges +€6,704
up €6,704 (+189%), from €3,546 to €10,249
- Taxes +€6,457
new in 2025: €6,457
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 | €2,407,687 | €2,284,655 | -€123,032 | -5.1% |
| Fixed assets | 21/28 | €2,169,092 | €1,949,919 | -€219,173 | -10.1% |
| Tangible fixed assets | 22/27 | €2,169,092 | €1,949,919 | -€219,173 | -10.1% |
| Plant, machinery and equipment | 23 | €2,169,092 | €1,949,919 | -€219,173 | -10.1% |
| Current assets | 29/58 | €238,595 | €334,736 | +€96,141 | +40.3% |
| Amounts receivable within one year | 40/41 | €231,015 | €234,450 | +€3,435 | +1.5% |
| Trade receivables | 40 | €230,268 | €233,703 | +€3,435 | +1.5% |
| Other amounts receivable | 41 | €746 | €746 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,580 | €100,286 | +€92,706 | +1,223% |
| Total equity and liabilities | 10/49 | €2,407,687 | €2,284,655 | -€123,032 | -5.1% |
| Equity | 10/15 | €758,830 | €925,036 | +€166,206 | +21.9% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €572,830 | €739,036 | +€166,206 | +29.0% |
| Distributable reserves | 133 | €572,830 | €739,036 | +€166,206 | +29.0% |
| Amounts payable | 17/49 | €1,648,857 | €1,359,618 | -€289,238 | -17.5% |
| Amounts payable after more than one year | 17 | €1,298,250 | €1,080,583 | -€217,667 | -16.8% |
| Financial debts | 170/4 | €1,298,250 | €1,080,583 | -€217,667 | -16.8% |
| Amounts payable within one year | 42/48 | €350,607 | €279,035 | -€71,572 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €213,167 | €217,667 | +€4,500 | +2.1% |
| Trade debts | 44 | €30,173 | €16,798 | -€13,375 | -44.3% |
| Suppliers | 440/4 | €30,173 | €16,798 | -€13,375 | -44.3% |
| Advances received on contracts in progress | 46 | €1,815 | €1,815 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €25,452 | €42,755 | +€17,303 | +68.0% |
| Taxes | 450/3 | €25,452 | €42,755 | +€17,303 | +68.0% |
| Other amounts payable | 47/48 | €80,000 | €0 | -€80,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198,223 | €220,774 | +€22,551 | +11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,437 | +€5,437 | |
| Other operating charges | 640/8 | €3,546 | €10,249 | +€6,704 | +189% |
| Gross operating margin | 9900 | €554,951 | €457,327 | -€97,625 | -17.6% |
| Operating profit (loss) | 9901 | €353,182 | €220,866 | -€132,316 | -37.5% |
| Financial charges | 65/66B | €47,899 | €48,203 | +€304 | +0.6% |
| Recurring financial charges | 65 | €47,899 | €48,203 | +€304 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €305,284 | €172,663 | -€132,620 | -43.4% |
| Income taxes | 67/77 | - | €6,457 | +€6,457 | |
| Profit (loss) for the period | 9904 | €305,284 | €166,206 | -€139,077 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €305,284 | €166,206 | -€139,077 | -45.6% |
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 25 October 2026 via checked.be.