DB81: 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.
DB81
Largest movements
- Tangible fixed assets +€39,733
up €39,733 (+6.5%), from €610,823 to €650,556
of which Land and buildings: +€42,587
- Receivables within one year -€14,344
down €14,344 (-20.1%), from €71,210 to €56,867
of which Other amounts receivable: -€46,549
- Profit (loss) carried forward +€59,509
up €59,509 (+16.8%), from €354,997 to €414,506
- Debts after one year -€22,040
down €22,040 (-6.5%), from €337,242 to €315,202
- Other debts -€11,358
no longer reported in 2024 (was €11,358)
- Gross operating margin +€10,669
up €10,669 (+11.7%), from €91,029 to €101,699
- Taxes -€3,416
down €3,416 (-16.4%), from €20,868 to €17,452
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €748,246 | €775,091 | +€26,844 | +3.6% |
| Fixed assets | 21/28 | €617,822 | €657,556 | +€39,734 | +6.4% |
| Tangible fixed assets | 22/27 | €610,823 | €650,556 | +€39,733 | +6.5% |
| Land and buildings | 22 | €603,469 | €646,056 | +€42,587 | +7.1% |
| Furniture and vehicles | 24 | €7,354 | €4,499 | -€2,855 | -38.8% |
| Financial fixed assets | 28 | €6,999 | €7,000 | +€1 | 0.0% |
| Current assets | 29/58 | €130,424 | €117,535 | -€12,889 | -9.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Other amounts receivable | 291 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €71,210 | €56,867 | -€14,344 | -20.1% |
| Trade receivables | 40 | €21,339 | €53,544 | +€32,205 | +151% |
| Other amounts receivable | 41 | €49,871 | €3,323 | -€46,549 | -93.3% |
| Cash at bank and in hand | 54/58 | €9,214 | €12,409 | +€3,195 | +34.7% |
| Deferred charges and accrued income | 490/1 | - | €3,259 | +€3,259 | |
| Total equity and liabilities | 10/49 | €748,246 | €775,091 | +€26,844 | +3.6% |
| Equity | 10/15 | €356,097 | €415,606 | +€59,509 | +16.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €354,997 | €414,506 | +€59,509 | +16.8% |
| Amounts payable | 17/49 | €392,150 | €359,485 | -€32,664 | -8.3% |
| Amounts payable after more than one year | 17 | €337,242 | €315,202 | -€22,040 | -6.5% |
| Financial debts | 170/4 | €337,242 | €315,202 | -€22,040 | -6.5% |
| Amounts payable within one year | 42/48 | €54,908 | €44,283 | -€10,625 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €21,834 | €27,200 | +€5,366 | +24.6% |
| Trade debts | 44 | €7,804 | €4,701 | -€3,103 | -39.8% |
| Suppliers | 440/4 | €7,804 | €4,701 | -€3,103 | -39.8% |
| Taxes, remuneration and social security | 45 | €13,913 | €12,382 | -€1,530 | -11.0% |
| Taxes | 450/3 | €10,803 | €9,116 | -€1,687 | -15.6% |
| Remuneration and social security | 454/9 | €3,109 | €3,266 | +€157 | +5.0% |
| Other amounts payable | 47/48 | €11,358 | - | -€11,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,640 | €16,640 | = | 0.0% |
| Other operating charges | 640/8 | €2,323 | €3,205 | +€882 | +38.0% |
| Gross operating margin | 9900 | €91,029 | €101,699 | +€10,669 | +11.7% |
| Operating profit (loss) | 9901 | €72,067 | €81,854 | +€9,787 | +13.6% |
| Financial charges | 65/66B | €5,157 | €4,893 | -€264 | -5.1% |
| Recurring financial charges | 65 | €5,157 | €4,893 | -€264 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €66,910 | €76,961 | +€10,051 | +15.0% |
| Income taxes | 67/77 | €20,868 | €17,452 | -€3,416 | -16.4% |
| Profit (loss) for the period | 9904 | €46,042 | €59,509 | +€13,467 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,042 | €59,509 | +€13,467 | +29.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.