DBAS: 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.
DBAS
Largest movements
- Cash -€2,240
down €2,240 (-57.1%), from €3,925 to €1,685
mainly Net result for the year (-€2,035) and Tax, wage and social debts (-€442)
- Receivables within one year -€318
down €318 (-11.7%), from €2,720 to €2,402
of which Trade receivables: -€695
- Profit (loss) carried forward -€2,035
down €2,035 (-38.6%), from €5,269 to €3,234
- Tax, wage and social debts -€442
no longer reported in 2025 (was €442)
- Trade debts -€75
down €75 (-32.9%), from €229 to €153
- Gross operating margin -€4,152
down €4,152, from €2,212 to -€1,940
- Taxes -€412
down €412 (-93.3%), from €442 to €30
- Financial income +€87
up €87 (+1102.5%), from €8 to €95
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 | €7,440 | €4,888 | -€2,552 | -34.3% |
| Fixed assets | 21/28 | €795 | €800 | +€5 | +0.7% |
| Financial fixed assets | 28 | €795 | €800 | +€5 | +0.7% |
| Current assets | 29/58 | €6,645 | €4,087 | -€2,558 | -38.5% |
| Amounts receivable within one year | 40/41 | €2,720 | €2,402 | -€318 | -11.7% |
| Trade receivables | 40 | €2,045 | €1,350 | -€695 | -34.0% |
| Other amounts receivable | 41 | €675 | €1,052 | +€377 | +55.9% |
| Cash at bank and in hand | 54/58 | €3,925 | €1,685 | -€2,240 | -57.1% |
| Total equity and liabilities | 10/49 | €7,440 | €4,888 | -€2,552 | -34.3% |
| Equity | 10/15 | €6,769 | €4,734 | -€2,035 | -30.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,269 | €3,234 | -€2,035 | -38.6% |
| Amounts payable | 17/49 | €671 | €153 | -€517 | -77.1% |
| Amounts payable within one year | 42/48 | €671 | €153 | -€517 | -77.1% |
| Trade debts | 44 | €229 | €153 | -€75 | -32.9% |
| Suppliers | 440/4 | €229 | €153 | -€75 | -32.9% |
| Taxes, remuneration and social security | 45 | €442 | - | -€442 | |
| Taxes | 450/3 | €442 | - | -€442 | |
| Gross operating margin | 9900 | €2,212 | -€1,940 | -€4,152 | |
| Operating profit (loss) | 9901 | €2,212 | -€1,940 | -€4,152 | |
| Financial income | 75/76B | €8 | €95 | +€87 | +1102.5% |
| Recurring financial income | 75 | €8 | €95 | +€87 | +1102.5% |
| Financial charges | 65/66B | €155 | €160 | +€5 | +2.9% |
| Recurring financial charges | 65 | €155 | €160 | +€5 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €2,065 | -€2,005 | -€4,070 | |
| Income taxes | 67/77 | €442 | €30 | -€412 | -93.3% |
| Profit (loss) for the period | 9904 | €1,623 | -€2,035 | -€3,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,623 | -€2,035 | -€3,657 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.