DBA: 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.
DBA
Largest movements
- Cash +€197,030
up €197,030 (+82.3%), from €239,456 to €436,486
mainly Net result for the year (+€208,300) and Depreciation (+€14,412)
- Receivables within one year -€12,136
down €12,136 (-3.1%), from €391,119 to €378,982
of which Trade receivables: -€12,100
- Reserves +€189,514
up €189,514 (+34.3%), from €553,193 to €742,707
of which Distributable reserves: +€189,514
- Gross operating margin +€23,812
up €23,812 (+7.9%), from €301,808 to €325,620
- Taxes +€5,316
up €5,316 (+5.7%), from €92,922 to €98,238
- Depreciation -€3,486
down €3,486 (-19.5%), from €17,899 to €14,412
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 | €760,844 | €942,445 | +€181,601 | +23.9% |
| Fixed assets | 21/28 | €126,946 | €123,673 | -€3,273 | -2.6% |
| Tangible fixed assets | 22/27 | €23,854 | €20,581 | -€3,273 | -13.7% |
| Land and buildings | 22 | €5,100 | €2,550 | -€2,550 | -50.0% |
| Plant, machinery and equipment | 23 | €9,172 | €7,107 | -€2,065 | -22.5% |
| Furniture and vehicles | 24 | €9,582 | €10,924 | +€1,342 | +14.0% |
| Financial fixed assets | 28 | €103,092 | €103,092 | = | 0.0% |
| Current assets | 29/58 | €633,898 | €818,772 | +€184,874 | +29.2% |
| Amounts receivable within one year | 40/41 | €391,119 | €378,982 | -€12,136 | -3.1% |
| Trade receivables | 40 | €379,932 | €367,832 | -€12,100 | -3.2% |
| Other amounts receivable | 41 | €11,186 | €11,150 | -€36 | -0.3% |
| Cash at bank and in hand | 54/58 | €239,456 | €436,486 | +€197,030 | +82.3% |
| Deferred charges and accrued income | 490/1 | €3,323 | €3,304 | -€20 | -0.6% |
| Total equity and liabilities | 10/49 | €760,844 | €942,445 | +€181,601 | +23.9% |
| Equity | 10/15 | €621,173 | €810,687 | +€189,514 | +30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €553,193 | €742,707 | +€189,514 | +34.3% |
| Non-distributable reserves | 130/1 | €1,461 | €1,461 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,461 | €1,461 | = | 0.0% |
| Distributable reserves | 133 | €551,732 | €741,246 | +€189,514 | +34.3% |
| Profit (loss) carried forward | 14 | €49,380 | €49,380 | = | 0.0% |
| Amounts payable | 17/49 | €139,671 | €131,758 | -€7,913 | -5.7% |
| Amounts payable within one year | 42/48 | €139,648 | €131,758 | -€7,890 | -5.6% |
| Financial debts | 43 | €23,535 | €23,555 | +€20 | +0.1% |
| Credit institutions | 430/8 | €23,535 | €23,555 | +€20 | +0.1% |
| Trade debts | 44 | €11,666 | €4,925 | -€6,741 | -57.8% |
| Suppliers | 440/4 | €11,666 | €4,925 | -€6,741 | -57.8% |
| Taxes, remuneration and social security | 45 | €56,331 | €47,871 | -€8,461 | -15.0% |
| Taxes | 450/3 | €56,331 | €47,871 | -€8,461 | -15.0% |
| Other amounts payable | 47/48 | €48,115 | €55,407 | +€7,292 | +15.2% |
| Accrued charges and deferred income | 492/3 | €24 | €0 | -€24 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,899 | €14,412 | -€3,486 | -19.5% |
| Other operating charges | 640/8 | €3,221 | €1,985 | -€1,236 | -38.4% |
| Gross operating margin | 9900 | €301,808 | €325,620 | +€23,812 | +7.9% |
| Operating profit (loss) | 9901 | €280,689 | €309,222 | +€28,534 | +10.2% |
| Financial income | 75/76B | €1,355 | €1,166 | -€189 | -13.9% |
| Recurring financial income | 75 | €1,355 | €1,166 | -€189 | -13.9% |
| Financial charges | 65/66B | €4,318 | €3,851 | -€467 | -10.8% |
| Recurring financial charges | 65 | €4,318 | €3,851 | -€467 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €277,726 | €306,538 | +€28,812 | +10.4% |
| Income taxes | 67/77 | €92,922 | €98,238 | +€5,316 | +5.7% |
| Profit (loss) for the period | 9904 | €184,804 | €208,300 | +€23,495 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €184,804 | €208,300 | +€23,495 | +12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.