DBB: 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.
DBB
Largest movements
- Stocks and contracts -€847,600
no longer reported in 2025 (was €847,600)
- Tangible fixed assets -€43,243
down €43,243 (-3.8%), from €1.1m to €1.1m
of which Land and buildings: -€26,769
- Short-term financial debts -€608,860
down €608,860 (-48.7%), from €1.3m to €641,940
- Tax, wage and social debts -€314,119
down €314,119 (-96.3%), from €326,041 to €11,922
- Debts after one year +€35,364
up €35,364 (+6.8%), from €522,852 to €558,217
- Gross operating margin +€68,975
up €68,975 (+138.6%), from €49,771 to €118,746
- Financial charges -€59,180
down €59,180 (-36.6%), from €161,678 to €102,498
- Other operating charges -€40,011
down €40,011 (-92.4%), from €43,319 to €3,308
- Depreciation -€12,032
down €12,032 (-21.8%), from €55,275 to €43,243
- Financial income +€2,894
up €2,894 (+9.1%), from €31,807 to €34,701
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 | €3,445,780 | €2,529,104 | -€916,677 | -26.6% |
| Fixed assets | 21/28 | €1,131,407 | €1,088,164 | -€43,243 | -3.8% |
| Tangible fixed assets | 22/27 | €1,128,407 | €1,085,164 | -€43,243 | -3.8% |
| Land and buildings | 22 | €1,104,486 | €1,077,718 | -€26,769 | -2.4% |
| Plant, machinery and equipment | 23 | €4,480 | €4,351 | -€130 | -2.9% |
| Furniture and vehicles | 24 | €2,893 | €1,801 | -€1,092 | -37.8% |
| Other tangible fixed assets | 26 | €16,547 | €1,295 | -€15,252 | -92.2% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €2,314,373 | €1,440,939 | -€873,434 | -37.7% |
| Amounts receivable after more than one year | 29 | €861,559 | €862,155 | +€596 | +0.1% |
| Other amounts receivable | 291 | €861,559 | €862,155 | +€596 | +0.1% |
| Stocks and contracts in progress | 3 | €847,600 | - | -€847,600 | |
| Stocks | 30/36 | €847,600 | - | -€847,600 | |
| Amounts receivable within one year | 40/41 | €3,778 | €7,936 | +€4,158 | +110.1% |
| Other amounts receivable | 41 | €3,778 | €7,936 | +€4,158 | +110.1% |
| Current investments | 50/53 | €33,800 | €33,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €567,636 | €537,048 | -€30,587 | -5.4% |
| Total equity and liabilities | 10/49 | €3,445,780 | €2,529,104 | -€916,677 | -26.6% |
| Equity | 10/15 | €1,269,816 | €1,274,136 | +€4,320 | +0.3% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €1,174,880 | €1,174,880 | = | 0.0% |
| Distributable reserves | 133 | €1,174,880 | €1,174,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€185,064 | -€180,744 | +€4,320 | +2.3% |
| Amounts payable | 17/49 | €2,175,964 | €1,254,967 | -€920,997 | -42.3% |
| Amounts payable after more than one year | 17 | €522,852 | €558,217 | +€35,364 | +6.8% |
| Other amounts payable | 178/9 | €522,852 | €558,217 | +€35,364 | +6.8% |
| Amounts payable within one year | 42/48 | €1,653,112 | €696,751 | -€956,361 | -57.9% |
| Financial debts | 43 | €1,250,800 | €641,940 | -€608,860 | -48.7% |
| Credit institutions | 430/8 | €1,250,800 | €641,940 | -€608,860 | -48.7% |
| Trade debts | 44 | €39,039 | €15,251 | -€23,788 | -60.9% |
| Suppliers | 440/4 | €39,039 | €15,251 | -€23,788 | -60.9% |
| Taxes, remuneration and social security | 45 | €326,041 | €11,922 | -€314,119 | -96.3% |
| Taxes | 450/3 | €326,041 | €11,922 | -€314,119 | -96.3% |
| Other amounts payable | 47/48 | €37,232 | €27,637 | -€9,594 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,275 | €43,243 | -€12,032 | -21.8% |
| Other operating charges | 640/8 | €43,319 | €3,308 | -€40,011 | -92.4% |
| Non-recurring operating charges | 66A | €4,383 | - | -€4,383 | |
| Gross operating margin | 9900 | €49,771 | €118,746 | +€68,975 | +138.6% |
| Operating profit (loss) | 9901 | -€53,206 | €72,195 | +€125,401 | |
| Financial income | 75/76B | €31,807 | €34,701 | +€2,894 | +9.1% |
| Recurring financial income | 75 | €31,807 | €34,701 | +€2,894 | +9.1% |
| Financial charges | 65/66B | €161,678 | €102,498 | -€59,180 | -36.6% |
| Recurring financial charges | 65 | €161,678 | €102,498 | -€59,180 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | -€183,078 | €4,398 | +€187,475 | |
| Income taxes | 67/77 | €1,986 | €78 | -€1,908 | -96.1% |
| Profit (loss) for the period | 9904 | -€185,064 | €4,320 | +€189,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€185,064 | €4,320 | +€189,384 |
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 4 October 2026 via checked.be.