DB Structures: 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 Structures
Largest movements
- Cash +€4,858
up €4,858 (+3.9%), from €123,910 to €128,768
mainly Other debts (+€6,337) and Depreciation (+€4,546)
- Tangible fixed assets -€4,546
down €4,546 (-35.3%), from €12,869 to €8,323
of which Furniture and vehicles: -€4,200
- Profit (loss) carried forward -€8,037
down €8,037 (-12.7%), from €63,527 to €55,490
- Other debts +€6,337
up €6,337 (+10.0%), from €63,530 to €69,867
- Gross operating margin -€42,958
down €42,958, from €40,746 to -€2,212
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 | €139,530 | €138,157 | -€1,373 | -1.0% |
| Fixed assets | 21/28 | €12,869 | €8,323 | -€4,546 | -35.3% |
| Tangible fixed assets | 22/27 | €12,869 | €8,323 | -€4,546 | -35.3% |
| Plant, machinery and equipment | 23 | €764 | €418 | -€346 | -45.3% |
| Furniture and vehicles | 24 | €12,105 | €7,905 | -€4,200 | -34.7% |
| Current assets | 29/58 | €126,661 | €129,835 | +€3,174 | +2.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €700 | €0 | -€700 | -100.0% |
| Trade receivables | 40 | €700 | €0 | -€700 | -100.0% |
| Cash at bank and in hand | 54/58 | €123,910 | €128,768 | +€4,858 | +3.9% |
| Deferred charges and accrued income | 490/1 | €2,051 | €1,067 | -€984 | -48.0% |
| Total equity and liabilities | 10/49 | €139,530 | €138,157 | -€1,373 | -1.0% |
| Equity | 10/15 | €75,927 | €67,890 | -€8,037 | -10.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,527 | €55,490 | -€8,037 | -12.7% |
| Amounts payable | 17/49 | €63,602 | €70,267 | +€6,665 | +10.5% |
| Amounts payable within one year | 42/48 | €63,602 | €70,267 | +€6,665 | +10.5% |
| Trade debts | 44 | €0 | €400 | +€400 | |
| Suppliers | 440/4 | €0 | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €72 | €0 | -€72 | -100.0% |
| Taxes | 450/3 | €72 | €0 | -€72 | -100.0% |
| Other amounts payable | 47/48 | €63,530 | €69,867 | +€6,337 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,546 | €4,546 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €1,175 | +€207 | +21.4% |
| Gross operating margin | 9900 | €40,746 | -€2,212 | -€42,958 | |
| Operating profit (loss) | 9901 | €35,232 | -€7,933 | -€43,165 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -19.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -19.4% |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €35,128 | -€8,037 | -€43,165 | |
| Income taxes | 67/77 | €73 | €0 | -€73 | -100.0% |
| Profit (loss) for the period | 9904 | €35,055 | -€8,037 | -€43,093 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,055 | -€8,037 | -€43,093 |
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 1 October 2026 via checked.be.