DB2 Invest: 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.
DB2 Invest
Largest movements
- Financial fixed assets +€23,100
up €23,100 (+23.1%), from €100,000 to €123,100
- Cash -€9,591
down €9,591 (-62.4%), from €15,369 to €5,778
mainly Investment in fixed assets (net) (-€23,100) and Net result for the year (-€965)
- Other debts +€15,209
new in 2025: €15,209
- Gross operating margin -€826
down €826 (-138%), from -€599 to -€1,425
- Financial income +€734
new in 2025: €734
- Financial charges +€210
up €210 (+325%), from €65 to €275
- Other operating charges -€141
no longer reported in 2025 (was €141)
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 | €115,627 | €129,870 | +€14,243 | +12.3% |
| Fixed assets | 21/28 | €100,000 | €123,100 | +€23,100 | +23.1% |
| Financial fixed assets | 28 | €100,000 | €123,100 | +€23,100 | +23.1% |
| Current assets | 29/58 | €15,627 | €6,770 | -€8,857 | -56.7% |
| Amounts receivable within one year | 40/41 | €258 | €258 | = | 0.0% |
| Other amounts receivable | 41 | €258 | €258 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,369 | €5,778 | -€9,591 | -62.4% |
| Deferred charges and accrued income | 490/1 | - | €734 | +€734 | |
| Total equity and liabilities | 10/49 | €115,627 | €129,870 | +€14,243 | +12.3% |
| Equity | 10/15 | €115,627 | €114,661 | -€965 | -0.8% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,373 | -€5,339 | -€965 | -22.1% |
| Amounts payable | 17/49 | - | €15,209 | +€15,209 | |
| Amounts payable within one year | 42/48 | - | €15,209 | +€15,209 | |
| Other amounts payable | 47/48 | - | €15,209 | +€15,209 | |
| Other operating charges | 640/8 | €141 | - | -€141 | |
| Gross operating margin | 9900 | -€599 | -€1,425 | -€826 | -138% |
| Operating profit (loss) | 9901 | -€740 | -€1,425 | -€685 | -92.6% |
| Financial income | 75/76B | - | €734 | +€734 | |
| Recurring financial income | 75 | - | €734 | +€734 | |
| Financial charges | 65/66B | €65 | €275 | +€210 | +325% |
| Recurring financial charges | 65 | €65 | €275 | +€210 | +325% |
| Profit (loss) for the period before taxes | 9903 | -€804 | -€965 | -€161 | -20.0% |
| Profit (loss) for the period | 9904 | -€804 | -€965 | -€161 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€804 | -€965 | -€161 | -20.0% |
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 1 November 2026 via checked.be.