DBA FLOOR: 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 FLOOR
Largest movements
- Receivables within one year +€14,088
up €14,088 (+57.0%), from €24,701 to €38,789
of which Trade receivables: +€9,001
- Cash +€9,334
new in 2025: €9,334
mainly Net result for the year (+€13,091) and Tax, wage and social debts (+€5,056)
- Current investments -€3,225
no longer reported in 2025 (was €3,225)
- Formation expenses -€542
down €542 (-27.9%), from €1,940 to €1,399
- Reserves +€10,000
up €10,000 (+133.3%), from €7,500 to €17,500
- Tax, wage and social debts +€5,056
up €5,056 (+290.6%), from €1,740 to €6,796
of which Taxes: +€4,156
- Profit (loss) carried forward +€3,091
up €3,091 (+117.3%), from €2,634 to €5,724
- Trade debts +€1,009
up €1,009 (+5.4%), from €18,669 to €19,678
- Gross operating margin +€15,693
up €15,693 (+255.4%), from €6,145 to €21,838
- Taxes +€4,156
up €4,156 (+238.9%), from €1,740 to €5,896
- Financial income +€1,092
new in 2025: €1,092
- Other operating charges -€905
down €905 (-25.3%), from €3,572 to €2,667
- Depreciation +€376
up €376 (+56.4%), from €666 to €1,042
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 | €32,242 | €51,397 | +€19,155 | +59.4% |
| Formation expenses | 20 | €1,940 | €1,399 | -€542 | -27.9% |
| Fixed assets | 21/28 | €2,376 | €1,876 | -€500 | -21.0% |
| Tangible fixed assets | 22/27 | €2,376 | €1,876 | -€500 | -21.0% |
| Furniture and vehicles | 24 | €2,376 | €1,876 | -€500 | -21.0% |
| Current assets | 29/58 | €27,926 | €48,123 | +€20,197 | +72.3% |
| Amounts receivable within one year | 40/41 | €24,701 | €38,789 | +€14,088 | +57.0% |
| Trade receivables | 40 | €4,179 | €13,181 | +€9,001 | +215.4% |
| Other amounts receivable | 41 | €20,522 | €25,608 | +€5,087 | +24.8% |
| Current investments | 50/53 | €3,225 | - | -€3,225 | |
| Cash at bank and in hand | 54/58 | - | €9,334 | +€9,334 | |
| Total equity and liabilities | 10/49 | €32,242 | €51,397 | +€19,155 | +59.4% |
| Equity | 10/15 | €11,834 | €24,924 | +€13,091 | +110.6% |
| Contributions | 10/11 | €1,700 | €1,700 | = | 0.0% |
| Reserves | 13 | €7,500 | €17,500 | +€10,000 | +133.3% |
| Distributable reserves | 133 | €7,500 | €17,500 | +€10,000 | +133.3% |
| Profit (loss) carried forward | 14 | €2,634 | €5,724 | +€3,091 | +117.3% |
| Amounts payable | 17/49 | €20,408 | €26,473 | +€6,065 | +29.7% |
| Amounts payable within one year | 42/48 | €20,408 | €26,473 | +€6,065 | +29.7% |
| Trade debts | 44 | €18,669 | €19,678 | +€1,009 | +5.4% |
| Suppliers | 440/4 | €18,669 | €19,678 | +€1,009 | +5.4% |
| Taxes, remuneration and social security | 45 | €1,740 | €6,796 | +€5,056 | +290.6% |
| Taxes | 450/3 | €1,740 | €5,896 | +€4,156 | +238.9% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €1,042 | +€376 | +56.4% |
| Other operating charges | 640/8 | €3,572 | €2,667 | -€905 | -25.3% |
| Gross operating margin | 9900 | €6,145 | €21,838 | +€15,693 | +255.4% |
| Operating profit (loss) | 9901 | €1,907 | €18,129 | +€16,222 | +850.5% |
| Financial income | 75/76B | - | €1,092 | +€1,092 | |
| Recurring financial income | 75 | - | €1,092 | +€1,092 | |
| Financial charges | 65/66B | €146 | €235 | +€89 | +61.1% |
| Recurring financial charges | 65 | €146 | €235 | +€89 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | €1,761 | €18,986 | +€17,225 | +977.9% |
| Income taxes | 67/77 | €1,740 | €5,896 | +€4,156 | +238.9% |
| Profit (loss) for the period | 9904 | €22 | €13,091 | +€13,069 | +60003.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22 | €13,091 | +€13,069 | +60003.3% |
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 3 October 2026 via checked.be.