DB Spectrum Solutions: 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 Spectrum Solutions
Largest movements
- Cash +€51,951
up €51,951 (+41.2%), from €126,094 to €178,045
mainly Net result for the year (+€70,347) and Other debts (+€2,228)
- Receivables within one year +€7,949
up €7,949 (+23.5%), from €33,831 to €41,779
of which Other amounts receivable: +€16,844
- Deferred charges and accrued income +€2,602
new in 2025: €2,602
- Profit (loss) carried forward +€70,347
up €70,347 (+51.3%), from €137,169 to €207,516
- Tax, wage and social debts -€11,071
down €11,071 (-57.0%), from €19,407 to €8,336
of which Taxes: -€10,497
- Gross operating margin -€84,208
down €84,208 (-47.0%), from €179,266 to €95,058
- Taxes -€20,170
down €20,170 (-49.2%), from €41,000 to €20,830
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 | €162,053 | €224,011 | +€61,958 | +38.2% |
| Fixed assets | 21/28 | €2,128 | €1,585 | -€544 | -25.5% |
| Tangible fixed assets | 22/27 | €2,128 | €1,585 | -€544 | -25.5% |
| Furniture and vehicles | 24 | €2,128 | €1,585 | -€544 | -25.5% |
| Current assets | 29/58 | €159,925 | €222,426 | +€62,501 | +39.1% |
| Amounts receivable within one year | 40/41 | €33,831 | €41,779 | +€7,949 | +23.5% |
| Trade receivables | 40 | €33,831 | €24,936 | -€8,895 | -26.3% |
| Other amounts receivable | 41 | - | €16,844 | +€16,844 | |
| Cash at bank and in hand | 54/58 | €126,094 | €178,045 | +€51,951 | +41.2% |
| Deferred charges and accrued income | 490/1 | - | €2,602 | +€2,602 | |
| Total equity and liabilities | 10/49 | €162,053 | €224,011 | +€61,958 | +38.2% |
| Equity | 10/15 | €142,169 | €212,516 | +€70,347 | +49.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,169 | €207,516 | +€70,347 | +51.3% |
| Amounts payable | 17/49 | €19,884 | €11,495 | -€8,389 | -42.2% |
| Amounts payable within one year | 42/48 | €19,884 | €11,495 | -€8,389 | -42.2% |
| Trade debts | 44 | €477 | €931 | +€454 | +95.2% |
| Suppliers | 440/4 | €477 | €931 | +€454 | +95.2% |
| Taxes, remuneration and social security | 45 | €19,407 | €8,336 | -€11,071 | -57.0% |
| Taxes | 450/3 | €18,833 | €8,336 | -€10,497 | -55.7% |
| Remuneration and social security | 454/9 | €574 | - | -€574 | |
| Other amounts payable | 47/48 | - | €2,228 | +€2,228 | |
| Remuneration, social security and pensions | 62 | €390 | €1,686 | +€1,296 | +332.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €590 | €544 | -€46 | -7.8% |
| Other operating charges | 640/8 | €118 | €667 | +€549 | +465.0% |
| Gross operating margin | 9900 | €179,266 | €95,058 | -€84,208 | -47.0% |
| Operating profit (loss) | 9901 | €178,168 | €92,161 | -€86,007 | -48.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | - | €984 | +€984 | |
| Recurring financial charges | 65 | - | €984 | +€984 | |
| Profit (loss) for the period before taxes | 9903 | €178,169 | €91,177 | -€86,992 | -48.8% |
| Income taxes | 67/77 | €41,000 | €20,830 | -€20,170 | -49.2% |
| Profit (loss) for the period | 9904 | €137,169 | €70,347 | -€66,822 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €137,169 | €70,347 | -€66,822 | -48.7% |
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 11 October 2026 via checked.be.