dbBase: 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.
dbBase
Largest movements
- Receivables within one year -€146,037
down €146,037 (-31.7%), from €461,147 to €315,110
of which Trade receivables: -€145,958
- Cash -€109,029
down €109,029 (-71.9%), from €151,715 to €42,686
mainly Trade debts (-€102,282) and Debts after one year (-€99,452)
- Intangible fixed assets -€17,841
down €17,841 (-13.7%), from €130,348 to €112,507
- Tangible fixed assets -€17,286
down €17,286 (-42.6%), from €40,608 to €23,323
of which Plant, machinery and equipment: -€15,285
- Trade debts -€102,282
down €102,282 (-33.6%), from €304,359 to €202,077
- Debts after one year -€99,452
down €99,452 (-97.5%), from €101,961 to €2,509
- Profit (loss) carried forward -€37,494
down €37,494 (-19.8%), from €189,409 to €151,915
- Tax, wage and social debts -€29,128
down €29,128 (-31.4%), from €92,800 to €63,672
of which Taxes: -€19,614
- Current portion of long-term debt -€18,344
down €18,344 (-47.2%), from €38,855 to €20,511
- Staff costs +€306,138
up €306,138 (+201.5%), from €151,954 to €458,092
- Taxes -€48,629
down €48,629 (-76.3%), from €63,749 to €15,119
- Gross operating margin +€37,761
up €37,761 (+8.4%), from €449,620 to €487,381
- Financial charges -€36,906
down €36,906 (-93.0%), from €39,681 to €2,774
of which Non-recurring financial charges: -€31,250
- Depreciation +€5,030
up €5,030 (+12.4%), from €40,491 to €45,521
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 | €794,931 | €499,396 | -€295,534 | -37.2% |
| Fixed assets | 21/28 | €171,057 | €135,929 | -€35,127 | -20.5% |
| Intangible fixed assets | 21 | €130,348 | €112,507 | -€17,841 | -13.7% |
| Tangible fixed assets | 22/27 | €40,608 | €23,323 | -€17,286 | -42.6% |
| Plant, machinery and equipment | 23 | €22,708 | €7,423 | -€15,285 | -67.3% |
| Furniture and vehicles | 24 | €17,901 | €15,900 | -€2,001 | -11.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €623,874 | €363,467 | -€260,407 | -41.7% |
| Stocks and contracts in progress | 3 | €6,973 | €3,638 | -€3,335 | -47.8% |
| Stocks | 30/36 | €6,973 | €3,638 | -€3,335 | -47.8% |
| Amounts receivable within one year | 40/41 | €461,147 | €315,110 | -€146,037 | -31.7% |
| Trade receivables | 40 | €459,753 | €313,794 | -€145,958 | -31.7% |
| Other amounts receivable | 41 | €1,395 | €1,316 | -€79 | -5.7% |
| Cash at bank and in hand | 54/58 | €151,715 | €42,686 | -€109,029 | -71.9% |
| Deferred charges and accrued income | 490/1 | €4,039 | €2,033 | -€2,006 | -49.7% |
| Total equity and liabilities | 10/49 | €794,931 | €499,396 | -€295,534 | -37.2% |
| Equity | 10/15 | €247,521 | €210,027 | -€37,494 | -15.1% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €8,533 | €8,533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,748 | €3,748 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,748 | €3,748 | = | 0.0% |
| Distributable reserves | 133 | €4,785 | €4,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,409 | €151,915 | -€37,494 | -19.8% |
| Amounts payable | 17/49 | €547,410 | €289,370 | -€258,040 | -47.1% |
| Amounts payable after more than one year | 17 | €101,961 | €2,509 | -€99,452 | -97.5% |
| Financial debts | 170/4 | €101,961 | €2,509 | -€99,452 | -97.5% |
| Amounts payable within one year | 42/48 | €443,757 | €286,260 | -€157,496 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €38,855 | €20,511 | -€18,344 | -47.2% |
| Trade debts | 44 | €304,359 | €202,077 | -€102,282 | -33.6% |
| Suppliers | 440/4 | €304,359 | €202,077 | -€102,282 | -33.6% |
| Taxes, remuneration and social security | 45 | €92,800 | €63,672 | -€29,128 | -31.4% |
| Taxes | 450/3 | €37,617 | €18,003 | -€19,614 | -52.1% |
| Remuneration and social security | 454/9 | €55,183 | €45,669 | -€9,514 | -17.2% |
| Other amounts payable | 47/48 | €7,742 | - | -€7,742 | |
| Accrued charges and deferred income | 492/3 | €1,692 | €600 | -€1,092 | -64.5% |
| Non-recurring operating income | 76A | €9,482 | €3,770 | -€5,712 | -60.2% |
| Remuneration, social security and pensions | 62 | €151,954 | €458,092 | +€306,138 | +201.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,491 | €45,521 | +€5,030 | +12.4% |
| Other operating charges | 640/8 | €8,466 | €4,143 | -€4,323 | -51.1% |
| Gross operating margin | 9900 | €449,620 | €487,381 | +€37,761 | +8.4% |
| Operating profit (loss) | 9901 | €248,709 | -€20,375 | -€269,084 | |
| Financial income | 75/76B | €123 | €774 | +€651 | +530.0% |
| Recurring financial income | 75 | €123 | €774 | +€651 | +530.0% |
| Financial charges | 65/66B | €39,681 | €2,774 | -€36,906 | -93.0% |
| Recurring financial charges | 65 | €8,431 | €2,774 | -€5,656 | -67.1% |
| Non-recurring financial charges | 66B | €31,250 | - | -€31,250 | |
| Profit (loss) for the period before taxes | 9903 | €209,151 | -€22,375 | -€231,526 | |
| Income taxes | 67/77 | €63,749 | €15,119 | -€48,629 | -76.3% |
| Profit (loss) for the period | 9904 | €145,403 | -€37,494 | -€182,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,403 | -€37,494 | -€182,897 |
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 29 September 2026 via checked.be.