DB TECHNICS: 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 TECHNICS
Largest movements
- Tangible fixed assets -€303,396
down €303,396 (-85.0%), from €356,920 to €53,524
of which Land and buildings: -€324,747
- Receivables after one year +€78,650
up €78,650 (+57.6%), from €136,500 to €215,150
- Stocks and contracts -€32,000
down €32,000 (-92.3%), from €34,651 to €2,651
- Cash +€11,457
new in 2025: €11,457
mainly Investment in fixed assets (net) (+€289,987) and Stocks and contracts (+€32,000)
- Deferred charges and accrued income +€6,195
up €6,195 (+39.3%), from €15,763 to €21,959
- Debts after one year -€228,540
down €228,540 (-94.0%), from €243,238 to €14,698
- Trade debts -€39,574
down €39,574 (-48.5%), from €81,661 to €42,088
- Reserves +€24,734
up €24,734 (+16.0%), from €154,382 to €179,116
of which Distributable reserves: +€24,734
- Tax, wage and social debts +€22,954
up €22,954 (+619%), from €3,708 to €26,662
- Current portion of long-term debt -€19,835
down €19,835 (-76.1%), from €26,058 to €6,224
- Gross operating margin +€34,453
up €34,453 (+86.6%), from €39,765 to €74,218
- Other operating charges +€13,135
up €13,135 (+319%), from €4,121 to €17,256
- Taxes +€5,776
up €5,776 (+157%), from €3,682 to €9,457
- Financial charges +€5,086
up €5,086 (+47.6%), from €10,680 to €15,766
- Depreciation -€2,747
down €2,747 (-17.0%), from €16,156 to €13,409
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 | €572,545 | €332,620 | -€239,925 | -41.9% |
| Fixed assets | 21/28 | €356,920 | €53,524 | -€303,396 | -85.0% |
| Tangible fixed assets | 22/27 | €356,920 | €53,524 | -€303,396 | -85.0% |
| Land and buildings | 22 | €347,747 | €23,000 | -€324,747 | -93.4% |
| Plant, machinery and equipment | 23 | €4,373 | €1,724 | -€2,649 | -60.6% |
| Other tangible fixed assets | 26 | €4,800 | €28,800 | +€24,000 | +500% |
| Current assets | 29/58 | €215,625 | €279,096 | +€63,471 | +29.4% |
| Amounts receivable after more than one year | 29 | €136,500 | €215,150 | +€78,650 | +57.6% |
| Other amounts receivable | 291 | €136,500 | €215,150 | +€78,650 | +57.6% |
| Stocks and contracts in progress | 3 | €34,651 | €2,651 | -€32,000 | -92.3% |
| Stocks | 30/36 | €34,651 | €2,651 | -€32,000 | -92.3% |
| Amounts receivable within one year | 40/41 | €28,711 | €27,879 | -€832 | -2.9% |
| Trade receivables | 40 | €19,881 | €25,738 | +€5,857 | +29.5% |
| Other amounts receivable | 41 | €8,830 | €2,141 | -€6,688 | -75.7% |
| Cash at bank and in hand | 54/58 | - | €11,457 | +€11,457 | |
| Deferred charges and accrued income | 490/1 | €15,763 | €21,959 | +€6,195 | +39.3% |
| Total equity and liabilities | 10/49 | €572,545 | €332,620 | -€239,925 | -41.9% |
| Equity | 10/15 | €174,382 | €199,116 | +€24,734 | +14.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €154,382 | €179,116 | +€24,734 | +16.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €152,382 | €177,116 | +€24,734 | +16.2% |
| Amounts payable | 17/49 | €398,163 | €133,504 | -€264,659 | -66.5% |
| Amounts payable after more than one year | 17 | €243,238 | €14,698 | -€228,540 | -94.0% |
| Financial debts | 170/4 | €243,238 | €14,698 | -€228,540 | -94.0% |
| Amounts payable within one year | 42/48 | €151,664 | €115,815 | -€35,849 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €26,058 | €6,224 | -€19,835 | -76.1% |
| Financial debts | 43 | €40,000 | €40,000 | = | 0.0% |
| Credit institutions | 430/8 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €81,661 | €42,088 | -€39,574 | -48.5% |
| Suppliers | 440/4 | €81,661 | €42,088 | -€39,574 | -48.5% |
| Taxes, remuneration and social security | 45 | €3,708 | €26,662 | +€22,954 | +619% |
| Taxes | 450/3 | €3,708 | €26,662 | +€22,954 | +619% |
| Other amounts payable | 47/48 | €236 | €841 | +€605 | +257% |
| Accrued charges and deferred income | 492/3 | €3,261 | €2,991 | -€269 | -8.3% |
| Non-recurring operating income | 76A | - | €2,253 | +€2,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,156 | €13,409 | -€2,747 | -17.0% |
| Other operating charges | 640/8 | €4,121 | €17,256 | +€13,135 | +319% |
| Gross operating margin | 9900 | €39,765 | €74,218 | +€34,453 | +86.6% |
| Operating profit (loss) | 9901 | €19,489 | €43,553 | +€24,065 | +123% |
| Financial income | 75/76B | €4,279 | €6,404 | +€2,125 | +49.7% |
| Recurring financial income | 75 | €4,279 | €6,404 | +€2,125 | +49.7% |
| Financial charges | 65/66B | €10,680 | €15,766 | +€5,086 | +47.6% |
| Recurring financial charges | 65 | €10,680 | €15,766 | +€5,086 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €13,088 | €34,191 | +€21,103 | +161% |
| Income taxes | 67/77 | €3,682 | €9,457 | +€5,776 | +157% |
| Profit (loss) for the period | 9904 | €9,406 | €24,734 | +€15,328 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €9,406 | €24,734 | +€15,328 | +163% |
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 15 October 2026 via checked.be.