DBC CORPORATE: 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 CORPORATE
Largest movements
- Receivables within one year +€129,291
up €129,291 (+33.5%), from €385,812 to €515,102
of which Other amounts receivable: +€156,423
- Deferred charges and accrued income +€6,284
up €6,284 (+473.6%), from €1,327 to €7,611
- Debts after one year +€139,583
up €139,583 (+984.0%), from €14,185 to €153,768
- Other debts -€36,622
down €36,622 (-14.1%), from €258,930 to €222,308
- Reserves +€20,638
up €20,638 (+15.2%), from €135,459 to €156,097
- Current portion of long-term debt +€18,286
up €18,286 (+163.4%), from €11,188 to €29,474
- Profit (loss) carried forward -€13,000
down €13,000 (-99.8%), from €13,030 to €30
- Gross operating margin -€36,659
down €36,659 (-31.4%), from €116,923 to €80,264
- Financial charges +€19,222
up €19,222 (+355.2%), from €5,411 to €24,633
- Taxes -€7,879
down €7,879 (-32.5%), from €24,208 to €16,329
- Depreciation +€3,241
up €3,241 (+24.7%), from €13,149 to €16,390
- Other operating charges -€3,152
down €3,152 (-58.1%), from €5,426 to €2,274
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 | €483,544 | €616,362 | +€132,818 | +27.5% |
| Fixed assets | 21/28 | €90,852 | €87,890 | -€2,963 | -3.3% |
| Tangible fixed assets | 22/27 | €89,852 | €86,890 | -€2,963 | -3.3% |
| Land and buildings | 22 | €72,702 | €64,373 | -€8,329 | -11.5% |
| Plant, machinery and equipment | 23 | €3,120 | €2,674 | -€446 | -14.3% |
| Furniture and vehicles | 24 | €14,031 | €19,842 | +€5,812 | +41.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €392,692 | €528,472 | +€135,781 | +34.6% |
| Amounts receivable within one year | 40/41 | €385,812 | €515,102 | +€129,291 | +33.5% |
| Trade receivables | 40 | €85,310 | €58,178 | -€27,132 | -31.8% |
| Other amounts receivable | 41 | €300,502 | €456,925 | +€156,423 | +52.1% |
| Cash at bank and in hand | 54/58 | €5,553 | €5,759 | +€206 | +3.7% |
| Deferred charges and accrued income | 490/1 | €1,327 | €7,611 | +€6,284 | +473.6% |
| Total equity and liabilities | 10/49 | €483,544 | €616,362 | +€132,818 | +27.5% |
| Equity | 10/15 | €160,889 | €168,527 | +€7,638 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €135,459 | €156,097 | +€20,638 | +15.2% |
| Distributable reserves | 133 | €135,459 | €156,097 | +€20,638 | +15.2% |
| Profit (loss) carried forward | 14 | €13,030 | €30 | -€13,000 | -99.8% |
| Amounts payable | 17/49 | €322,655 | €447,835 | +€125,180 | +38.8% |
| Amounts payable after more than one year | 17 | €14,185 | €153,768 | +€139,583 | +984.0% |
| Financial debts | 170/4 | €14,185 | €153,768 | +€139,583 | +984.0% |
| Amounts payable within one year | 42/48 | €308,470 | €294,067 | -€14,403 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €11,188 | €29,474 | +€18,286 | +163.4% |
| Financial debts | 43 | €1,955 | €4,414 | +€2,459 | +125.8% |
| Credit institutions | 430/8 | €1,955 | €4,414 | +€2,459 | +125.8% |
| Trade debts | 44 | €3,083 | €2,496 | -€587 | -19.1% |
| Suppliers | 440/4 | €3,083 | €2,496 | -€587 | -19.1% |
| Taxes, remuneration and social security | 45 | €33,314 | €35,376 | +€2,061 | +6.2% |
| Taxes | 450/3 | €33,314 | €35,376 | +€2,061 | +6.2% |
| Other amounts payable | 47/48 | €258,930 | €222,308 | -€36,622 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,149 | €16,390 | +€3,241 | +24.7% |
| Other operating charges | 640/8 | €5,426 | €2,274 | -€3,152 | -58.1% |
| Non-recurring operating charges | 66A | €17,095 | - | -€17,095 | |
| Gross operating margin | 9900 | €116,923 | €80,264 | -€36,659 | -31.4% |
| Operating profit (loss) | 9901 | €81,253 | €61,600 | -€19,653 | -24.2% |
| Financial charges | 65/66B | €5,411 | €24,633 | +€19,222 | +355.2% |
| Recurring financial charges | 65 | €5,411 | €24,633 | +€19,222 | +355.2% |
| Profit (loss) for the period before taxes | 9903 | €75,842 | €36,967 | -€38,875 | -51.3% |
| Income taxes | 67/77 | €24,208 | €16,329 | -€7,879 | -32.5% |
| Profit (loss) for the period | 9904 | €51,634 | €20,638 | -€30,996 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,634 | €20,638 | -€30,996 | -60.0% |
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 12 October 2026 via checked.be.