DB SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€48,050
up €48,050 (+219.7%), from €21,873 to €69,923
mainly Receivables within one year (+€31,227) and Current investments (+€30,075)
- Receivables within one year -€31,227
down €31,227 (-80.3%), from €38,899 to €7,672
of which Trade receivables: -€30,227
- Current investments -€30,075
no longer reported in 2024 (was €30,075)
- Deferred charges and accrued income -€19,829
down €19,829 (-95.0%), from €20,864 to €1,035
- Tangible fixed assets +€18,194
up €18,194 (+270.3%), from €6,731 to €24,925
of which Furniture and vehicles: +€19,028
- Profit (loss) carried forward -€34,856
down €34,856 (-41.4%), from €84,169 to €49,312
- Debts after one year +€16,127
new in 2024: €16,127
- Current portion of long-term debt +€7,928
new in 2024: €7,928
- Tax, wage and social debts -€2,204
down €2,204 (-36.1%), from €6,109 to €3,905
- Gross operating margin -€38,391
down €38,391, from €11,744 to -€26,647
- Depreciation -€2,255
down €2,255 (-45.2%), from €4,993 to €2,738
- Other operating charges -€1,748
down €1,748 (-68.3%), from €2,559 to €810
- Financial charges -€821
down €821 (-42.1%), from €1,950 to €1,129
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,262 | €104,375 | -€14,887 | -12.5% |
| Fixed assets | 21/28 | €7,550 | €25,745 | +€18,194 | +241.0% |
| Tangible fixed assets | 22/27 | €6,731 | €24,925 | +€18,194 | +270.3% |
| Plant, machinery and equipment | 23 | €249 | €84 | -€165 | -66.2% |
| Furniture and vehicles | 24 | €5,184 | €24,211 | +€19,028 | +367.1% |
| Other tangible fixed assets | 26 | €1,298 | €630 | -€668 | -51.5% |
| Financial fixed assets | 28 | €819 | €819 | = | 0.0% |
| Current assets | 29/58 | €111,712 | €78,630 | -€33,082 | -29.6% |
| Amounts receivable within one year | 40/41 | €38,899 | €7,672 | -€31,227 | -80.3% |
| Trade receivables | 40 | €37,894 | €7,667 | -€30,227 | -79.8% |
| Other amounts receivable | 41 | €1,005 | €5 | -€1,000 | -99.5% |
| Current investments | 50/53 | €30,075 | - | -€30,075 | |
| Cash at bank and in hand | 54/58 | €21,873 | €69,923 | +€48,050 | +219.7% |
| Deferred charges and accrued income | 490/1 | €20,864 | €1,035 | -€19,829 | -95.0% |
| Total equity and liabilities | 10/49 | €119,262 | €104,375 | -€14,887 | -12.5% |
| Equity | 10/15 | €104,629 | €69,772 | -€34,856 | -33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €84,169 | €49,312 | -€34,856 | -41.4% |
| Amounts payable | 17/49 | €14,634 | €34,603 | +€19,969 | +136.5% |
| Amounts payable after more than one year | 17 | - | €16,127 | +€16,127 | |
| Financial debts | 170/4 | - | €16,127 | +€16,127 | |
| Amounts payable within one year | 42/48 | €14,634 | €18,475 | +€3,842 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,928 | +€7,928 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,505 | €6,572 | -€933 | -12.4% |
| Suppliers | 440/4 | €7,505 | €6,572 | -€933 | -12.4% |
| Taxes, remuneration and social security | 45 | €6,109 | €3,905 | -€2,204 | -36.1% |
| Taxes | 450/3 | €6,109 | €3,905 | -€2,204 | -36.1% |
| Other amounts payable | 47/48 | €1,020 | €71 | -€949 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,993 | €2,738 | -€2,255 | -45.2% |
| Other operating charges | 640/8 | €2,559 | €810 | -€1,748 | -68.3% |
| Non-recurring operating charges | 66A | - | €3,399 | +€3,399 | |
| Gross operating margin | 9900 | €11,744 | -€26,647 | -€38,391 | |
| Operating profit (loss) | 9901 | €4,192 | -€33,594 | -€37,786 | |
| Financial income | 75/76B | €75 | €53 | -€22 | -29.9% |
| Recurring financial income | 75 | €75 | €53 | -€22 | -29.9% |
| Financial charges | 65/66B | €1,950 | €1,129 | -€821 | -42.1% |
| Recurring financial charges | 65 | €1,950 | €1,129 | -€821 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €2,317 | -€34,671 | -€36,987 | |
| Income taxes | 67/77 | €155 | €186 | +€31 | +19.9% |
| Profit (loss) for the period | 9904 | €2,162 | -€34,856 | -€37,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,162 | -€34,856 | -€37,018 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.