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
- Receivables within one year +€68,344
up €68,344 (+125%), from €54,674 to €123,018
of which Trade receivables: +€75,403
- Cash -€8,310
down €8,310 (-16.3%), from €50,920 to €42,610
mainly Receivables within one year (-€68,344) and Debts after one year (-€5,544)
- Tangible fixed assets -€6,221
down €6,221 (-61.7%), from €10,084 to €3,863
- Stocks and contracts -€5,000
down €5,000 (-51.3%), from €9,750 to €4,750
- Reserves +€27,000
up €27,000 (+31.3%), from €86,200 to €113,200
- Accrued charges and deferred income +€12,500
new in 2025: €12,500
- Trade debts +€9,276
up €9,276 (+63.5%), from €14,612 to €23,888
- Tax, wage and social debts +€6,395
up €6,395 (+316%), from €2,025 to €8,420
of which Taxes: +€6,399
- Debts after one year -€5,544
no longer reported in 2025 (was €5,544)
- Gross operating margin +€33,267
up €33,267 (+147%), from €22,698 to €55,965
- Taxes +€11,129
up €11,129 (+340%), from €3,270 to €14,399
- Other operating charges +€1,586
up €1,586 (+147%), from €1,080 to €2,666
- Financial charges +€661
up €661 (+22.2%), from €2,978 to €3,638
- Staff costs -€656
down €656 (-30.0%), from €2,189 to €1,533
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 | €125,428 | €174,241 | +€48,813 | +38.9% |
| Fixed assets | 21/28 | €10,084 | €3,863 | -€6,221 | -61.7% |
| Tangible fixed assets | 22/27 | €10,084 | €3,863 | -€6,221 | -61.7% |
| Leasing and similar rights | 25 | €10,084 | €3,863 | -€6,221 | -61.7% |
| Current assets | 29/58 | €115,344 | €170,378 | +€55,034 | +47.7% |
| Stocks and contracts in progress | 3 | €9,750 | €4,750 | -€5,000 | -51.3% |
| Stocks | 30/36 | €9,750 | €4,750 | -€5,000 | -51.3% |
| Amounts receivable within one year | 40/41 | €54,674 | €123,018 | +€68,344 | +125% |
| Trade receivables | 40 | €44,659 | €120,061 | +€75,403 | +169% |
| Other amounts receivable | 41 | €10,016 | €2,957 | -€7,059 | -70.5% |
| Cash at bank and in hand | 54/58 | €50,920 | €42,610 | -€8,310 | -16.3% |
| Total equity and liabilities | 10/49 | €125,428 | €174,241 | +€48,813 | +38.9% |
| Equity | 10/15 | €91,859 | €119,389 | +€27,531 | +30.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €86,200 | €113,200 | +€27,000 | +31.3% |
| Distributable reserves | 133 | €86,200 | €113,200 | +€27,000 | +31.3% |
| Profit (loss) carried forward | 14 | €659 | €1,189 | +€531 | +80.5% |
| Amounts payable | 17/49 | €33,569 | €54,852 | +€21,282 | +63.4% |
| Amounts payable after more than one year | 17 | €5,544 | - | -€5,544 | |
| Financial debts | 170/4 | €5,544 | - | -€5,544 | |
| Amounts payable within one year | 42/48 | €28,025 | €42,352 | +€14,326 | +51.1% |
| Current portion of amounts payable after more than one year | 42 | €9,347 | €8,427 | -€920 | -9.8% |
| Trade debts | 44 | €14,612 | €23,888 | +€9,276 | +63.5% |
| Suppliers | 440/4 | €14,612 | €23,888 | +€9,276 | +63.5% |
| Taxes, remuneration and social security | 45 | €2,025 | €8,420 | +€6,395 | +316% |
| Taxes | 450/3 | €214 | €6,613 | +€6,399 | +2,993% |
| Remuneration and social security | 454/9 | €1,812 | €1,807 | -€4 | -0.2% |
| Other amounts payable | 47/48 | €2,041 | €1,617 | -€424 | -20.8% |
| Accrued charges and deferred income | 492/3 | - | €12,500 | +€12,500 | |
| Remuneration, social security and pensions | 62 | €2,189 | €1,533 | -€656 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,221 | €6,221 | = | 0.0% |
| Other operating charges | 640/8 | €1,080 | €2,666 | +€1,586 | +147% |
| Gross operating margin | 9900 | €22,698 | €55,965 | +€33,267 | +147% |
| Operating profit (loss) | 9901 | €13,208 | €45,546 | +€32,338 | +245% |
| Financial income | 75/76B | €44 | €22 | -€22 | -49.7% |
| Recurring financial income | 75 | €44 | €22 | -€22 | -49.7% |
| Financial charges | 65/66B | €2,978 | €3,638 | +€661 | +22.2% |
| Recurring financial charges | 65 | €2,978 | €3,638 | +€661 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €10,275 | €41,930 | +€31,655 | +308% |
| Income taxes | 67/77 | €3,270 | €14,399 | +€11,129 | +340% |
| Profit (loss) for the period | 9904 | €7,005 | €27,531 | +€20,526 | +293% |
| Profit (loss) for the period to be appropriated | 9905 | €7,005 | €27,531 | +€20,526 | +293% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.