DBB-WERKEN: 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-WERKEN
Largest movements
- Receivables within one year -€12,097
down €12,097 (-43.6%), from €27,734 to €15,637
of which Trade receivables: -€10,518
- Stocks and contracts +€11,500
up €11,500 (+153.3%), from €7,500 to €19,000
- Tangible fixed assets -€4,050
down €4,050 (-50.6%), from €8,005 to €3,955
- Cash +€1,140
up €1,140 (+246.6%), from €462 to €1,602
mainly Receivables within one year (+€12,097) and Net result for the year (+€9,349)
- Profit (loss) carried forward +€9,349
up €9,349 (+29.3%), from -€31,921 to -€22,573
- Short-term financial debts -€8,704
no longer reported in 2024 (was €8,704)
- Trade debts -€5,509
down €5,509 (-25.3%), from €21,738 to €16,229
- Other debts +€3,780
up €3,780 (+13.4%), from €28,132 to €31,911
- Tax, wage and social debts -€1,738
no longer reported in 2024 (was €1,738)
- Purchases and services -€44,958
down €44,958 (-67.8%), from €66,314 to €21,356
- Gross operating margin +€23,887
up €23,887, from -€1,893 to €21,994
- Turnover -€21,071
down €21,071 (-32.7%), from €64,421 to €43,350
- Financial charges +€3,067
up €3,067 (+89.3%), from €3,435 to €6,502
- Other operating charges -€1,157
down €1,157 (-35.6%), from €3,251 to €2,094
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,701 | €40,194 | -€3,507 | -8.0% |
| Fixed assets | 21/28 | €8,005 | €3,955 | -€4,050 | -50.6% |
| Tangible fixed assets | 22/27 | €8,005 | €3,955 | -€4,050 | -50.6% |
| Plant, machinery and equipment | 23 | €8,005 | €3,955 | -€4,050 | -50.6% |
| Current assets | 29/58 | €35,696 | €36,239 | +€543 | +1.5% |
| Stocks and contracts in progress | 3 | €7,500 | €19,000 | +€11,500 | +153.3% |
| Stocks | 30/36 | €7,500 | €19,000 | +€11,500 | +153.3% |
| Amounts receivable within one year | 40/41 | €27,734 | €15,637 | -€12,097 | -43.6% |
| Trade receivables | 40 | €24,946 | €14,429 | -€10,518 | -42.2% |
| Other amounts receivable | 41 | €2,787 | €1,208 | -€1,579 | -56.7% |
| Cash at bank and in hand | 54/58 | €462 | €1,602 | +€1,140 | +246.6% |
| Total equity and liabilities | 10/49 | €43,701 | €40,194 | -€3,507 | -8.0% |
| Equity | 10/15 | -€17,295 | -€7,946 | +€9,349 | +54.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,226 | €2,226 | = | 0.0% |
| Non-distributable reserves | 130/1 | €361 | €361 | = | 0.0% |
| Other | 1319 | €361 | €361 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,865 | €1,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,921 | -€22,573 | +€9,349 | +29.3% |
| Amounts payable | 17/49 | €60,996 | €48,140 | -€12,856 | -21.1% |
| Amounts payable within one year | 42/48 | €60,311 | €48,140 | -€12,171 | -20.2% |
| Financial debts | 43 | €8,704 | - | -€8,704 | |
| Credit institutions | 430/8 | €8,704 | - | -€8,704 | |
| Trade debts | 44 | €21,738 | €16,229 | -€5,509 | -25.3% |
| Suppliers | 440/4 | €21,738 | €16,229 | -€5,509 | -25.3% |
| Taxes, remuneration and social security | 45 | €1,738 | - | -€1,738 | |
| Taxes | 450/3 | €1,738 | - | -€1,738 | |
| Other amounts payable | 47/48 | €28,132 | €31,911 | +€3,780 | +13.4% |
| Accrued charges and deferred income | 492/3 | €685 | - | -€685 | |
| Turnover | 70 | €64,421 | €43,350 | -€21,071 | -32.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,314 | €21,356 | -€44,958 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,850 | €4,050 | -€800 | -16.5% |
| Other operating charges | 640/8 | €3,251 | €2,094 | -€1,157 | -35.6% |
| Gross operating margin | 9900 | -€1,893 | €21,994 | +€23,887 | |
| Operating profit (loss) | 9901 | -€9,994 | €15,851 | +€25,845 | |
| Financial income | 75/76B | €101 | - | -€101 | |
| Recurring financial income | 75 | €101 | - | -€101 | |
| Non-recurring financial income | 76B | €101 | - | -€101 | |
| Financial charges | 65/66B | €3,435 | €6,502 | +€3,067 | +89.3% |
| Recurring financial charges | 65 | €3,435 | €6,502 | +€3,067 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,328 | €9,349 | +€22,676 | |
| Profit (loss) for the period | 9904 | -€13,328 | €9,349 | +€22,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,328 | €9,349 | +€22,676 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.