DBB SOINS: 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 SOINS
Largest movements
- Receivables within one year +€42,000
up €42,000 (+36.9%), from €113,813 to €155,812
of which Other amounts receivable: +€34,439
- Intangible fixed assets -€15,000
down €15,000 (-44.0%), from €34,110 to €19,110
- Cash +€4,135
up €4,135 (+391.8%), from €1,055 to €5,190
mainly Net result for the year (+€37,518) and Depreciation (+€15,000)
- Profit (loss) carried forward +€37,518
up €37,518 (+107.8%), from €34,799 to €72,317
- Debts after one year -€16,273
down €16,273 (-62.8%), from €25,927 to €9,654
- Tax, wage and social debts +€10,471
up €10,471 (+61.1%), from €17,136 to €27,607
- Gross operating margin +€5,959
up €5,959 (+9.9%), from €60,102 to €66,061
- Taxes +€1,773
up €1,773 (+13.7%), from €12,917 to €14,690
- Financial income +€962
up €962 (+15.4%), from €6,266 to €7,228
- Financial charges +€961
up €961 (+20.9%), from €4,597 to €5,558
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 | €148,978 | €181,053 | +€32,075 | +21.5% |
| Fixed assets | 21/28 | €34,110 | €19,110 | -€15,000 | -44.0% |
| Intangible fixed assets | 21 | €34,110 | €19,110 | -€15,000 | -44.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €114,868 | €161,943 | +€47,075 | +41.0% |
| Amounts receivable within one year | 40/41 | €113,813 | €155,812 | +€42,000 | +36.9% |
| Trade receivables | 40 | €0 | €7,560 | +€7,560 | |
| Other amounts receivable | 41 | €113,813 | €148,252 | +€34,439 | +30.3% |
| Cash at bank and in hand | 54/58 | €1,055 | €5,190 | +€4,135 | +391.8% |
| Deferred charges and accrued income | 490/1 | - | €941 | +€941 | |
| Total equity and liabilities | 10/49 | €148,978 | €181,053 | +€32,075 | +21.5% |
| Equity | 10/15 | €87,829 | €125,347 | +€37,518 | +42.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,830 | €46,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €46,830 | €46,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,799 | €72,317 | +€37,518 | +107.8% |
| Amounts payable | 17/49 | €61,148 | €55,706 | -€5,443 | -8.9% |
| Amounts payable after more than one year | 17 | €25,927 | €9,654 | -€16,273 | -62.8% |
| Financial debts | 170/4 | €25,927 | €9,654 | -€16,273 | -62.8% |
| Amounts payable within one year | 42/48 | €35,222 | €46,052 | +€10,830 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €15,930 | €16,273 | +€343 | +2.2% |
| Trade debts | 44 | €2,155 | €2,172 | +€17 | +0.8% |
| Suppliers | 440/4 | €2,155 | €2,172 | +€17 | +0.8% |
| Taxes, remuneration and social security | 45 | €17,136 | €27,607 | +€10,471 | +61.1% |
| Taxes | 450/3 | €17,136 | €27,607 | +€10,471 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,095 | €15,000 | -€95 | -0.6% |
| Other operating charges | 640/8 | €0 | €524 | +€524 | |
| Gross operating margin | 9900 | €60,102 | €66,061 | +€5,959 | +9.9% |
| Operating profit (loss) | 9901 | €45,008 | €50,537 | +€5,529 | +12.3% |
| Financial income | 75/76B | €6,266 | €7,228 | +€962 | +15.4% |
| Recurring financial income | 75 | €6,266 | €7,228 | +€962 | +15.4% |
| Financial charges | 65/66B | €4,597 | €5,558 | +€961 | +20.9% |
| Recurring financial charges | 65 | €4,597 | €5,558 | +€961 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €46,677 | €52,208 | +€5,531 | +11.8% |
| Income taxes | 67/77 | €12,917 | €14,690 | +€1,773 | +13.7% |
| Profit (loss) for the period | 9904 | €33,760 | €37,518 | +€3,758 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,760 | €37,518 | +€3,758 | +11.1% |
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 1 October 2026 via checked.be.