DBA-AUTOMATIONS: 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.
DBA-AUTOMATIONS
Largest movements
- Receivables within one year -€55,356
down €55,356 (-99.6%), from €55,556 to €200
of which Trade receivables: -€55,055
- Tangible fixed assets -€35,344
down €35,344 (-6.6%), from €531,608 to €496,265
of which Land and buildings: -€24,139
- Cash +€32,022
up €32,022 (+153509.1%), from €21 to €32,043
mainly Receivables within one year (+€55,356) and Depreciation (+€35,344)
- Debts after one year -€45,130
down €45,130 (-33.0%), from €136,854 to €91,723
- Reserves -€14,749
down €14,749 (-4.8%), from €305,293 to €290,543
of which Non-distributable reserves: -€14,749
- Gross operating margin -€13,877
down €13,877 (-20.1%), from €68,945 to €55,068
- Taxes -€3,588
down €3,588 (-43.6%), from €8,233 to €4,645
- Depreciation -€1,526
down €1,526 (-4.1%), from €36,870 to €35,344
- Financial charges -€1,243
down €1,243 (-26.3%), from €4,729 to €3,486
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 | €587,185 | €528,507 | -€58,678 | -10.0% |
| Fixed assets | 21/28 | €531,608 | €496,265 | -€35,344 | -6.6% |
| Tangible fixed assets | 22/27 | €531,608 | €496,265 | -€35,344 | -6.6% |
| Land and buildings | 22 | €471,732 | €447,593 | -€24,139 | -5.1% |
| Plant, machinery and equipment | 23 | €54,997 | €46,916 | -€8,081 | -14.7% |
| Furniture and vehicles | 24 | €4,880 | €1,756 | -€3,124 | -64.0% |
| Current assets | 29/58 | €55,577 | €32,243 | -€23,334 | -42.0% |
| Amounts receivable within one year | 40/41 | €55,556 | €200 | -€55,356 | -99.6% |
| Trade receivables | 40 | €55,055 | - | -€55,055 | |
| Other amounts receivable | 41 | €501 | €200 | -€301 | -60.1% |
| Cash at bank and in hand | 54/58 | €21 | €32,043 | +€32,022 | +153509.1% |
| Total equity and liabilities | 10/49 | €587,185 | €528,507 | -€58,678 | -10.0% |
| Equity | 10/15 | €323,893 | €309,143 | -€14,749 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €305,293 | €290,543 | -€14,749 | -4.8% |
| Non-distributable reserves | 130/1 | €106,351 | €91,602 | -€14,749 | -13.9% |
| Reserves not available under the articles | 1311 | €106,351 | €91,602 | -€14,749 | -13.9% |
| Tax-exempt reserves | 132 | €37,786 | €37,786 | = | 0.0% |
| Distributable reserves | 133 | €161,156 | €161,156 | = | 0.0% |
| Amounts payable | 17/49 | €263,292 | €219,364 | -€43,928 | -16.7% |
| Amounts payable after more than one year | 17 | €136,854 | €91,723 | -€45,130 | -33.0% |
| Financial debts | 170/4 | €136,854 | €91,723 | -€45,130 | -33.0% |
| Amounts payable within one year | 42/48 | €126,103 | €126,553 | +€450 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €48,685 | €48,883 | +€197 | +0.4% |
| Trade debts | 44 | €5,949 | €5,988 | +€40 | +0.7% |
| Suppliers | 440/4 | €5,949 | €5,988 | +€40 | +0.7% |
| Taxes, remuneration and social security | 45 | €17,651 | €16,766 | -€886 | -5.0% |
| Taxes | 450/3 | €17,651 | €16,766 | -€886 | -5.0% |
| Other amounts payable | 47/48 | €53,817 | €54,916 | +€1,099 | +2.0% |
| Accrued charges and deferred income | 492/3 | €336 | €1,088 | +€752 | +223.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,870 | €35,344 | -€1,526 | -4.1% |
| Other operating charges | 640/8 | €3,552 | €3,615 | +€63 | +1.8% |
| Gross operating margin | 9900 | €68,945 | €55,068 | -€13,877 | -20.1% |
| Operating profit (loss) | 9901 | €28,523 | €16,109 | -€12,414 | -43.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,729 | €3,486 | -€1,243 | -26.3% |
| Recurring financial charges | 65 | €4,729 | €3,486 | -€1,243 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €23,794 | €12,623 | -€11,171 | -46.9% |
| Income taxes | 67/77 | €8,233 | €4,645 | -€3,588 | -43.6% |
| Profit (loss) for the period | 9904 | €15,562 | €7,978 | -€7,584 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,562 | €7,978 | -€7,584 | -48.7% |
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 10 October 2026 via checked.be.