dBase: 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.
dBase
Largest movements
- Receivables within one year +€38,831
up €38,831 (+54.5%), from €71,284 to €110,115
of which Other amounts receivable: +€24,031
- Cash -€28,920
down €28,920 (-100%), from €28,920 to €0
mainly Receivables within one year (-€38,831) and Investment in fixed assets (net) (-€32,383)
- Tangible fixed assets -€9,639
down €9,639 (-2.3%), from €427,585 to €417,946
of which Land and buildings: -€5,530
- Short-term financial debts -€21,247
down €21,247 (-85.0%), from €25,000 to €3,753
- Reserves +€16,623
up €16,623 (+11.3%), from €147,188 to €163,811
- Tax, wage and social debts +€10,030
up €10,030 (+45.6%), from €22,003 to €32,033
of which Taxes: +€10,030
- Taxes +€5,968
up €5,968 (+63.5%), from €9,393 to €15,361
- Depreciation +€2,462
up €2,462 (+6.2%), from €39,561 to €42,023
- Gross operating margin +€2,452
up €2,452 (+3.1%), from €78,070 to €80,522
- Other operating charges +€1,319
up €1,319 (+81.5%), from €1,619 to €2,938
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.
Derived cash bridge
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 | €533,344 | €531,094 | -€2,251 | -0.4% |
| Fixed assets | 21/28 | €427,585 | €417,946 | -€9,639 | -2.3% |
| Tangible fixed assets | 22/27 | €427,585 | €417,946 | -€9,639 | -2.3% |
| Land and buildings | 22 | €418,608 | €413,078 | -€5,530 | -1.3% |
| Plant, machinery and equipment | 23 | €554 | €447 | -€107 | -19.4% |
| Furniture and vehicles | 24 | €8,423 | €4,421 | -€4,002 | -47.5% |
| Current assets | 29/58 | €105,759 | €113,148 | +€7,389 | +7.0% |
| Amounts receivable within one year | 40/41 | €71,284 | €110,115 | +€38,831 | +54.5% |
| Trade receivables | 40 | €24,795 | €39,594 | +€14,799 | +59.7% |
| Other amounts receivable | 41 | €46,489 | €70,521 | +€24,031 | +51.7% |
| Cash at bank and in hand | 54/58 | €28,920 | €0 | -€28,920 | -100% |
| Deferred charges and accrued income | 490/1 | €5,555 | €3,033 | -€2,522 | -45.4% |
| Total equity and liabilities | 10/49 | €533,344 | €531,094 | -€2,251 | -0.4% |
| Equity | 10/15 | €255,075 | €271,698 | +€16,623 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,188 | €163,811 | +€16,623 | +11.3% |
| Distributable reserves | 133 | €147,188 | €163,811 | +€16,623 | +11.3% |
| Profit (loss) carried forward | 14 | €101,687 | €101,687 | = | 0.0% |
| Amounts payable | 17/49 | €278,270 | €259,396 | -€18,874 | -6.8% |
| Amounts payable after more than one year | 17 | €162,674 | €158,205 | -€4,469 | -2.7% |
| Financial debts | 170/4 | €162,674 | €158,205 | -€4,469 | -2.7% |
| Amounts payable within one year | 42/48 | €115,033 | €100,928 | -€14,105 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €39,972 | €39,469 | -€503 | -1.3% |
| Financial debts | 43 | €25,000 | €3,753 | -€21,247 | -85.0% |
| Credit institutions | 430/8 | €25,000 | €3,753 | -€21,247 | -85.0% |
| Trade debts | 44 | €28,059 | €25,674 | -€2,385 | -8.5% |
| Suppliers | 440/4 | €28,059 | €25,674 | -€2,385 | -8.5% |
| Taxes, remuneration and social security | 45 | €22,003 | €32,033 | +€10,030 | +45.6% |
| Taxes | 450/3 | €22,003 | €32,033 | +€10,030 | +45.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €562 | €263 | -€300 | -53.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,561 | €42,023 | +€2,462 | +6.2% |
| Other operating charges | 640/8 | €1,619 | €2,938 | +€1,319 | +81.5% |
| Gross operating margin | 9900 | €78,070 | €80,522 | +€2,452 | +3.1% |
| Operating profit (loss) | 9901 | €36,891 | €35,561 | -€1,330 | -3.6% |
| Financial income | 75/76B | €2,255 | €3,033 | +€778 | +34.5% |
| Recurring financial income | 75 | €2,255 | €3,033 | +€778 | +34.5% |
| Financial charges | 65/66B | €6,228 | €6,610 | +€383 | +6.1% |
| Recurring financial charges | 65 | €6,228 | €6,610 | +€383 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €32,918 | €31,984 | -€934 | -2.8% |
| Income taxes | 67/77 | €9,393 | €15,361 | +€5,968 | +63.5% |
| Profit (loss) for the period | 9904 | €23,525 | €16,623 | -€6,903 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,525 | €16,623 | -€6,903 | -29.3% |
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 24 October 2026 via checked.be.