DBA - PLAN: 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 - PLAN
Largest movements
- Cash +€178,900
up €178,900 (+93.0%), from €192,327 to €371,226
mainly Net result for the year (+€153,589) and Depreciation (+€103,538)
- Tangible fixed assets -€102,361
down €102,361 (-19.2%), from €532,402 to €430,041
of which Furniture and vehicles: -€52,258
- Receivables within one year +€60,091
up €60,091 (+26.5%), from €226,912 to €287,002
of which Trade receivables: +€68,651
- Reserves +€153,589
up €153,589 (+10.8%), from €1.4m to €1.6m
of which Distributable reserves: +€153,589
- Debts after one year -€51,731
down €51,731 (-23.4%), from €220,909 to €169,177
- Short-term financial debts -€40,000
no longer reported in 2025 (was €40,000)
- Tax, wage and social debts +€34,881
up €34,881 (+57.6%), from €60,569 to €95,450
of which Taxes: +€45,176
- Trade debts +€23,094
up €23,094 (+100.0%), from €23,101 to €46,195
- Staff costs +€42,076
up €42,076 (+9.9%), from €426,191 to €468,267
- Gross operating margin -€12,847
down €12,847 (-1.6%), from €808,597 to €795,751
- Taxes -€11,982
down €11,982 (-13.5%), from €89,043 to €77,061
- Financial income +€11,192
up €11,192 (+75.2%), from €14,884 to €26,077
of which Non-recurring financial income: +€16,912
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 | €1,825,792 | €1,943,901 | +€118,109 | +6.5% |
| Fixed assets | 21/28 | €534,902 | €432,541 | -€102,361 | -19.1% |
| Tangible fixed assets | 22/27 | €532,402 | €430,041 | -€102,361 | -19.2% |
| Land and buildings | 22 | €271,572 | €246,304 | -€25,268 | -9.3% |
| Plant, machinery and equipment | 23 | €47,981 | €30,200 | -€17,781 | -37.1% |
| Furniture and vehicles | 24 | €157,495 | €105,237 | -€52,258 | -33.2% |
| Other tangible fixed assets | 26 | €55,354 | €48,300 | -€7,054 | -12.7% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €1,290,890 | €1,511,360 | +€220,470 | +17.1% |
| Amounts receivable within one year | 40/41 | €226,912 | €287,002 | +€60,091 | +26.5% |
| Trade receivables | 40 | €213,211 | €281,862 | +€68,651 | +32.2% |
| Other amounts receivable | 41 | €13,701 | €5,140 | -€8,561 | -62.5% |
| Current investments | 50/53 | €867,385 | €852,611 | -€14,774 | -1.7% |
| Cash at bank and in hand | 54/58 | €192,327 | €371,226 | +€178,900 | +93.0% |
| Deferred charges and accrued income | 490/1 | €4,267 | €521 | -€3,746 | -87.8% |
| Total equity and liabilities | 10/49 | €1,825,792 | €1,943,901 | +€118,109 | +6.5% |
| Equity | 10/15 | €1,427,177 | €1,580,765 | +€153,589 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,420,977 | €1,574,565 | +€153,589 | +10.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,419,117 | €1,572,705 | +€153,589 | +10.8% |
| Amounts payable | 17/49 | €398,615 | €363,136 | -€35,480 | -8.9% |
| Amounts payable after more than one year | 17 | €220,909 | €169,177 | -€51,731 | -23.4% |
| Financial debts | 170/4 | €220,909 | €169,177 | -€51,731 | -23.4% |
| Amounts payable within one year | 42/48 | €176,033 | €193,377 | +€17,344 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €50,316 | €51,731 | +€1,415 | +2.8% |
| Financial debts | 43 | €40,000 | - | -€40,000 | |
| Credit institutions | 430/8 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | €23,101 | €46,195 | +€23,094 | +100.0% |
| Suppliers | 440/4 | €23,101 | €46,195 | +€23,094 | +100.0% |
| Taxes, remuneration and social security | 45 | €60,569 | €95,450 | +€34,881 | +57.6% |
| Taxes | 450/3 | €10,870 | €56,047 | +€45,176 | +415.6% |
| Remuneration and social security | 454/9 | €49,699 | €39,404 | -€10,295 | -20.7% |
| Other amounts payable | 47/48 | €2,046 | - | -€2,046 | |
| Accrued charges and deferred income | 492/3 | €1,674 | €582 | -€1,092 | -65.3% |
| Remuneration, social security and pensions | 62 | €426,191 | €468,267 | +€42,076 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,564 | €103,538 | -€1,026 | -1.0% |
| Other operating charges | 640/8 | €7,202 | €6,484 | -€718 | -10.0% |
| Gross operating margin | 9900 | €808,597 | €795,751 | -€12,847 | -1.6% |
| Operating profit (loss) | 9901 | €270,641 | €217,462 | -€53,178 | -19.6% |
| Financial income | 75/76B | €14,884 | €26,077 | +€11,192 | +75.2% |
| Recurring financial income | 75 | €14,884 | €9,165 | -€5,720 | -38.4% |
| Non-recurring financial income | 76B | - | €16,912 | +€16,912 | |
| Financial charges | 65/66B | €13,558 | €12,889 | -€669 | -4.9% |
| Recurring financial charges | 65 | €13,558 | €10,052 | -€3,506 | -25.9% |
| Non-recurring financial charges | 66B | - | €2,837 | +€2,837 | |
| Profit (loss) for the period before taxes | 9903 | €271,967 | €230,650 | -€41,317 | -15.2% |
| Income taxes | 67/77 | €89,043 | €77,061 | -€11,982 | -13.5% |
| Profit (loss) for the period | 9904 | €182,924 | €153,589 | -€29,335 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €182,924 | €153,589 | -€29,335 | -16.0% |
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.