DB TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€20,496
up €20,496 (+131.4%), from €15,593 to €36,090
of which Trade receivables: +€22,989
- Stocks and contracts +€3,038
up €3,038 (+17.8%), from €17,072 to €20,110
- Cash +€1,163
up €1,163 (+30.7%), from €3,789 to €4,952
mainly Net result for the year (+€22,735) and Trade debts (+€19,827)
- Profit (loss) carried forward +€22,735
up €22,735 (+3017.4%), from €753 to €23,489
- Trade debts +€19,827
up €19,827 (+219.3%), from €9,039 to €28,867
- Other debts -€9,980
down €9,980 (-87.6%), from €11,394 to €1,414
- Debts after one year -€8,285
down €8,285 (-64.4%), from €12,869 to €4,584
of which Financial debts: -€8,285
- Gross operating margin +€13,825
up €13,825 (+51.2%), from €26,997 to €40,822
- Taxes +€1,814
up €1,814 (+46.8%), from €3,874 to €5,688
- Depreciation +€987
up €987 (+9.7%), from €10,149 to €11,136
- Financial charges -€545
down €545 (-35.4%), from €1,540 to €996
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 | €71,462 | €95,311 | +€23,849 | +33.4% |
| Fixed assets | 21/28 | €35,008 | €34,159 | -€849 | -2.4% |
| Tangible fixed assets | 22/27 | €35,008 | €34,159 | -€849 | -2.4% |
| Plant, machinery and equipment | 23 | €9,705 | €16,412 | +€6,707 | +69.1% |
| Furniture and vehicles | 24 | €25,303 | €17,748 | -€7,555 | -29.9% |
| Current assets | 29/58 | €36,454 | €61,152 | +€24,697 | +67.7% |
| Stocks and contracts in progress | 3 | €17,072 | €20,110 | +€3,038 | +17.8% |
| Stocks | 30/36 | €17,072 | €20,110 | +€3,038 | +17.8% |
| Amounts receivable within one year | 40/41 | €15,593 | €36,090 | +€20,496 | +131.4% |
| Trade receivables | 40 | €12,380 | €35,368 | +€22,989 | +185.7% |
| Other amounts receivable | 41 | €3,214 | €721 | -€2,492 | -77.6% |
| Cash at bank and in hand | 54/58 | €3,789 | €4,952 | +€1,163 | +30.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €71,462 | €95,311 | +€23,849 | +33.4% |
| Equity | 10/15 | €25,753 | €48,489 | +€22,735 | +88.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,500 | €22,500 | = | 0.0% |
| Distributable reserves | 133 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €753 | €23,489 | +€22,735 | +3017.4% |
| Amounts payable | 17/49 | €45,709 | €46,822 | +€1,113 | +2.4% |
| Amounts payable after more than one year | 17 | €12,869 | €4,584 | -€8,285 | -64.4% |
| Financial debts | 170/4 | €11,869 | €3,584 | -€8,285 | -69.8% |
| Other amounts payable | 178/9 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,840 | €42,238 | +€9,398 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €7,856 | €8,285 | +€429 | +5.5% |
| Trade debts | 44 | €9,039 | €28,867 | +€19,827 | +219.3% |
| Suppliers | 440/4 | €9,039 | €28,867 | +€19,827 | +219.3% |
| Taxes, remuneration and social security | 45 | €4,550 | €3,672 | -€878 | -19.3% |
| Taxes | 450/3 | €4,550 | €3,672 | -€878 | -19.3% |
| Other amounts payable | 47/48 | €11,394 | €1,414 | -€9,980 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,149 | €11,136 | +€987 | +9.7% |
| Other operating charges | 640/8 | €536 | €273 | -€263 | -49.0% |
| Gross operating margin | 9900 | €26,997 | €40,822 | +€13,825 | +51.2% |
| Operating profit (loss) | 9901 | €16,312 | €29,413 | +€13,101 | +80.3% |
| Financial income | 75/76B | €2 | €6 | +€5 | +296.9% |
| Recurring financial income | 75 | €2 | €6 | +€5 | +296.9% |
| Financial charges | 65/66B | €1,540 | €996 | -€545 | -35.4% |
| Recurring financial charges | 65 | €1,540 | €996 | -€545 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €14,773 | €28,424 | +€13,650 | +92.4% |
| Income taxes | 67/77 | €3,874 | €5,688 | +€1,814 | +46.8% |
| Profit (loss) for the period | 9904 | €10,899 | €22,735 | +€11,836 | +108.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,899 | €22,735 | +€11,836 | +108.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.