DBC: 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.
DBC
Largest movements
- Cash +€20,502
up €20,502 (+30.1%), from €68,050 to €88,552
mainly Net result for the year (+€13,470) and Depreciation (+€7,388)
- Tangible fixed assets -€6,649
down €6,649 (-40.8%), from €16,304 to €9,655
of which Furniture and vehicles: -€6,707
- Receivables within one year +€1,737
up €1,737 (+16.7%), from €10,369 to €12,106
of which Trade receivables: +€2,753
- Deferred charges and accrued income -€1,632
down €1,632 (-12.7%), from €12,842 to €11,210
- Reserves +€11,804
up €11,804 (+15.4%), from €76,655 to €88,459
- Other debts +€1,778
up €1,778 (+22.0%), from €8,087 to €9,865
- Tax, wage and social debts +€1,719
up €1,719 (+204.2%), from €842 to €2,561
- Trade debts -€1,344
down €1,344 (-39.7%), from €3,381 to €2,037
- Gross operating margin -€3,593
down €3,593 (-10.0%), from €35,777 to €32,184
- Depreciation +€1,984
up €1,984 (+36.7%), from €5,404 to €7,388
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 | €107,565 | €121,522 | +€13,957 | +13.0% |
| Fixed assets | 21/28 | €16,304 | €9,655 | -€6,649 | -40.8% |
| Tangible fixed assets | 22/27 | €16,304 | €9,655 | -€6,649 | -40.8% |
| Plant, machinery and equipment | 23 | €766 | €824 | +€58 | +7.6% |
| Furniture and vehicles | 24 | €15,537 | €8,830 | -€6,707 | -43.2% |
| Current assets | 29/58 | €91,261 | €111,867 | +€20,606 | +22.6% |
| Amounts receivable within one year | 40/41 | €10,369 | €12,106 | +€1,737 | +16.7% |
| Trade receivables | 40 | €9,353 | €12,106 | +€2,753 | +29.4% |
| Other amounts receivable | 41 | €1,016 | - | -€1,016 | |
| Cash at bank and in hand | 54/58 | €68,050 | €88,552 | +€20,502 | +30.1% |
| Deferred charges and accrued income | 490/1 | €12,842 | €11,210 | -€1,632 | -12.7% |
| Total equity and liabilities | 10/49 | €107,565 | €121,522 | +€13,957 | +13.0% |
| Equity | 10/15 | €95,255 | €107,059 | +€11,804 | +12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,655 | €88,459 | +€11,804 | +15.4% |
| Distributable reserves | 133 | €76,655 | €88,459 | +€11,804 | +15.4% |
| Amounts payable | 17/49 | €12,310 | €14,463 | +€2,153 | +17.5% |
| Amounts payable within one year | 42/48 | €12,310 | €14,463 | +€2,153 | +17.5% |
| Trade debts | 44 | €3,381 | €2,037 | -€1,344 | -39.7% |
| Suppliers | 440/4 | €3,381 | €2,037 | -€1,344 | -39.7% |
| Taxes, remuneration and social security | 45 | €842 | €2,561 | +€1,719 | +204.2% |
| Taxes | 450/3 | €842 | €2,561 | +€1,719 | +204.2% |
| Other amounts payable | 47/48 | €8,087 | €9,865 | +€1,778 | +22.0% |
| Remuneration, social security and pensions | 62 | - | €159 | +€159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,404 | €7,388 | +€1,984 | +36.7% |
| Other operating charges | 640/8 | €1,615 | €1,960 | +€345 | +21.3% |
| Gross operating margin | 9900 | €35,777 | €32,184 | -€3,593 | -10.0% |
| Operating profit (loss) | 9901 | €28,758 | €22,677 | -€6,081 | -21.1% |
| Financial income | 75/76B | €505 | €422 | -€83 | -16.4% |
| Recurring financial income | 75 | €505 | €422 | -€83 | -16.4% |
| Financial charges | 65/66B | €761 | €553 | -€208 | -27.3% |
| Recurring financial charges | 65 | €761 | €553 | -€208 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €28,501 | €22,546 | -€5,956 | -20.9% |
| Income taxes | 67/77 | €9,031 | €9,076 | +€44 | +0.5% |
| Profit (loss) for the period | 9904 | €19,470 | €13,470 | -€6,000 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,470 | €13,470 | -€6,000 | -30.8% |
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 11 October 2026 via checked.be.