DBC Invest: 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 Invest
Largest movements
- Cash -€37,476
down €37,476 (-87.4%), from €42,900 to €5,425
mainly Stocks and contracts (-€28,598) and Receivables within one year (-€22,094)
- Stocks and contracts +€28,598
new in 2025: €28,598
- Receivables within one year +€22,094
up €22,094 (+786%), from €2,812 to €24,905
of which Trade receivables: +€15,718
- Trade debts +€12,990
new in 2025: €12,990
- Gross operating margin -€926
down €926 (-47.8%), from €1,936 to €1,010
- Depreciation -€564
down €564 (-63.2%), from €892 to €328
- Other operating charges +€256
up €256 (+809%), from €32 to €288
- Taxes +€94
new in 2025: €94
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.
Derived cash bridge
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 | €46,040 | €58,928 | +€12,888 | +28.0% |
| Fixed assets | 21/28 | €328 | - | -€328 | |
| Tangible fixed assets | 22/27 | €328 | - | -€328 | |
| Plant, machinery and equipment | 23 | €328 | - | -€328 | |
| Current assets | 29/58 | €45,712 | €58,928 | +€13,216 | +28.9% |
| Stocks and contracts in progress | 3 | - | €28,598 | +€28,598 | |
| Stocks | 30/36 | - | €28,598 | +€28,598 | |
| Amounts receivable within one year | 40/41 | €2,812 | €24,905 | +€22,094 | +786% |
| Trade receivables | 40 | €2,812 | €18,530 | +€15,718 | +559% |
| Other amounts receivable | 41 | - | €6,376 | +€6,376 | |
| Cash at bank and in hand | 54/58 | €42,900 | €5,425 | -€37,476 | -87.4% |
| Total equity and liabilities | 10/49 | €46,040 | €58,928 | +€12,888 | +28.0% |
| Equity | 10/15 | €10,082 | €10,341 | +€259 | +2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,082 | €7,341 | +€259 | +3.7% |
| Distributable reserves | 133 | €7,082 | €7,341 | +€259 | +3.7% |
| Amounts payable | 17/49 | €35,959 | €48,587 | +€12,628 | +35.1% |
| Amounts payable within one year | 42/48 | €35,959 | €48,587 | +€12,628 | +35.1% |
| Trade debts | 44 | - | €12,990 | +€12,990 | |
| Suppliers | 440/4 | - | €12,990 | +€12,990 | |
| Advances received on contracts in progress | 46 | €3,402 | €3,402 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €316 | €94 | -€222 | -70.1% |
| Taxes | 450/3 | €316 | €94 | -€222 | -70.1% |
| Other amounts payable | 47/48 | €32,241 | €32,101 | -€140 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892 | €328 | -€564 | -63.2% |
| Other operating charges | 640/8 | €32 | €288 | +€256 | +809% |
| Gross operating margin | 9900 | €1,936 | €1,010 | -€926 | -47.8% |
| Operating profit (loss) | 9901 | €1,012 | €394 | -€618 | -61.1% |
| Financial charges | 65/66B | €40 | €40 | +€1 | +2.0% |
| Recurring financial charges | 65 | €40 | €40 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €972 | €353 | -€619 | -63.7% |
| Income taxes | 67/77 | - | €94 | +€94 | |
| Profit (loss) for the period | 9904 | €972 | €259 | -€713 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €972 | €259 | -€713 | -73.4% |
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 25 October 2026 via checked.be.