DBC Manifest: 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 Manifest
Largest movements
- Cash -€29,896
down €29,896 (-99.1%), from €30,173 to €277
mainly Net result for the year (-€29,953) and Trade debts (-€2,974)
- Receivables within one year +€1,647
up €1,647 (+26.6%), from €6,191 to €7,838
of which Trade receivables: +€2,218
- Profit (loss) carried forward -€29,953
down €29,953, from €25,092 to -€4,861
- Trade debts -€2,974
down €2,974 (-82.8%), from €3,591 to €617
- Other debts +€2,491
up €2,491 (+164%), from €1,521 to €4,012
- Tax, wage and social debts +€2,187
up €2,187 (+52.6%), from €4,160 to €6,347
- Gross operating margin -€40,858
down €40,858, from €17,237 to -€23,621
- Taxes -€4,025
down €4,025 (-96.8%), from €4,160 to €135
- Financial charges +€3,902
up €3,902 (+298%), from €1,309 to €5,212
- Financial income -€2,732
down €2,732 (-100.0%), from €2,732 to €0
- Other operating charges -€563
down €563 (-36.4%), from €1,548 to €985
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 | €36,364 | €8,115 | -€28,249 | -77.7% |
| Current assets | 29/58 | €36,364 | €8,115 | -€28,249 | -77.7% |
| Amounts receivable within one year | 40/41 | €6,191 | €7,838 | +€1,647 | +26.6% |
| Trade receivables | 40 | €5,620 | €7,838 | +€2,218 | +39.5% |
| Other amounts receivable | 41 | €571 | - | -€571 | |
| Cash at bank and in hand | 54/58 | €30,173 | €277 | -€29,896 | -99.1% |
| Total equity and liabilities | 10/49 | €36,364 | €8,115 | -€28,249 | -77.7% |
| Equity | 10/15 | €27,092 | -€2,861 | -€29,953 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,092 | -€4,861 | -€29,953 | |
| Amounts payable | 17/49 | €9,272 | €10,976 | +€1,704 | +18.4% |
| Amounts payable within one year | 42/48 | €9,272 | €10,976 | +€1,704 | +18.4% |
| Trade debts | 44 | €3,591 | €617 | -€2,974 | -82.8% |
| Suppliers | 440/4 | €3,591 | €617 | -€2,974 | -82.8% |
| Taxes, remuneration and social security | 45 | €4,160 | €6,347 | +€2,187 | +52.6% |
| Taxes | 450/3 | €4,160 | €6,347 | +€2,187 | +52.6% |
| Other amounts payable | 47/48 | €1,521 | €4,012 | +€2,491 | +164% |
| Other operating charges | 640/8 | €1,548 | €985 | -€563 | -36.4% |
| Gross operating margin | 9900 | €17,237 | -€23,621 | -€40,858 | |
| Operating profit (loss) | 9901 | €15,689 | -€24,606 | -€40,295 | |
| Financial income | 75/76B | €2,732 | €0 | -€2,732 | -100.0% |
| Recurring financial income | 75 | €2,732 | €0 | -€2,732 | -100.0% |
| Financial charges | 65/66B | €1,309 | €5,212 | +€3,902 | +298% |
| Recurring financial charges | 65 | €1,309 | €5,212 | +€3,902 | +298% |
| Profit (loss) for the period before taxes | 9903 | €17,112 | -€29,818 | -€46,929 | |
| Income taxes | 67/77 | €4,160 | €135 | -€4,025 | -96.8% |
| Profit (loss) for the period | 9904 | €12,951 | -€29,953 | -€42,904 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,951 | -€29,953 | -€42,904 |
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 20 October 2026 via checked.be.