DB-Tax: 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-Tax
Largest movements
- Cash -€25,939
down €25,939 (-49.7%), from €52,171 to €26,232
mainly Contributions, distributions and other (-€84,000) and Other debts (-€34,369)
- Current investments -€25,819
no longer reported in 2025 (was €25,819)
- Other debts -€34,369
down €34,369 (-49.8%), from €68,955 to €34,586
- Tax, wage and social debts -€13,844
down €13,844 (-74.2%), from €18,648 to €4,804
of which Taxes: -€13,923
- Reserves -€2,718
no longer reported in 2025 (was €2,718)
of which Distributable reserves: -€1,855
- Profit (loss) carried forward -€1,725
down €1,725 (-74.9%), from €2,302 to €577
- Gross operating margin +€5,902
up €5,902 (+5.3%), from €110,452 to €116,354
- Taxes +€1,499
up €1,499 (+5.7%), from €26,188 to €27,687
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 | €111,465 | €58,877 | -€52,588 | -47.2% |
| Fixed assets | 21/28 | €28,684 | €28,454 | -€230 | -0.8% |
| Tangible fixed assets | 22/27 | €28,684 | €28,454 | -€230 | -0.8% |
| Plant, machinery and equipment | 23 | €1,719 | €1,745 | +€26 | +1.5% |
| Furniture and vehicles | 24 | - | €3,942 | +€3,942 | |
| Other tangible fixed assets | 26 | €26,965 | €22,767 | -€4,198 | -15.6% |
| Current assets | 29/58 | €82,781 | €30,423 | -€52,358 | -63.2% |
| Amounts receivable within one year | 40/41 | €3,998 | €3,807 | -€191 | -4.8% |
| Trade receivables | 40 | €184 | €547 | +€363 | +197% |
| Other amounts receivable | 41 | €3,814 | €3,260 | -€554 | -14.5% |
| Current investments | 50/53 | €25,819 | - | -€25,819 | |
| Cash at bank and in hand | 54/58 | €52,171 | €26,232 | -€25,939 | -49.7% |
| Deferred charges and accrued income | 490/1 | €793 | €384 | -€409 | -51.6% |
| Total equity and liabilities | 10/49 | €111,465 | €58,877 | -€52,588 | -47.2% |
| Equity | 10/15 | €23,570 | €19,127 | -€4,443 | -18.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,718 | - | -€2,718 | |
| Tax-exempt reserves | 132 | €863 | - | -€863 | |
| Distributable reserves | 133 | €1,855 | - | -€1,855 | |
| Profit (loss) carried forward | 14 | €2,302 | €577 | -€1,725 | -74.9% |
| Amounts payable | 17/49 | €87,895 | €39,750 | -€48,145 | -54.8% |
| Amounts payable within one year | 42/48 | €87,895 | €39,750 | -€48,145 | -54.8% |
| Trade debts | 44 | €292 | €360 | +€68 | +23.3% |
| Suppliers | 440/4 | €292 | €360 | +€68 | +23.3% |
| Taxes, remuneration and social security | 45 | €18,648 | €4,804 | -€13,844 | -74.2% |
| Taxes | 450/3 | €17,059 | €3,136 | -€13,923 | -81.6% |
| Remuneration and social security | 454/9 | €1,589 | €1,668 | +€79 | +5.0% |
| Other amounts payable | 47/48 | €68,955 | €34,586 | -€34,369 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,146 | €5,683 | -€463 | -7.5% |
| Other operating charges | 640/8 | €1,366 | €1,381 | +€15 | +1.1% |
| Non-recurring operating charges | 66A | - | €232 | +€232 | |
| Gross operating margin | 9900 | €110,452 | €116,354 | +€5,902 | +5.3% |
| Operating profit (loss) | 9901 | €102,940 | €109,058 | +€6,118 | +5.9% |
| Financial income | 75/76B | €823 | €670 | -€153 | -18.6% |
| Recurring financial income | 75 | €823 | €670 | -€153 | -18.6% |
| Financial charges | 65/66B | €1,481 | €2,484 | +€1,003 | +67.7% |
| Recurring financial charges | 65 | €1,481 | €2,484 | +€1,003 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €102,282 | €107,244 | +€4,962 | +4.9% |
| Income taxes | 67/77 | €26,188 | €27,687 | +€1,499 | +5.7% |
| Profit (loss) for the period | 9904 | €76,094 | €79,557 | +€3,463 | +4.6% |
| Transfer from tax-exempt reserves | 789 | - | €863 | +€863 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,094 | €80,420 | +€4,326 | +5.7% |
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 30 October 2026 via checked.be.