DBCO: 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.
DBCO
Largest movements
- Current investments -€19,000
down €19,000 (-79.2%), from €24,000 to €5,000
- Cash +€1,090
up €1,090 (+72.2%), from €1,511 to €2,601
mainly Current investments (+€19,000) and Net result for the year (+€5,726)
- Other debts -€17,451
down €17,451 (-66.4%), from €26,291 to €8,840
- Tax, wage and social debts -€706
down €706 (-36.7%), from €1,923 to €1,217
- Trade debts -€349
down €349 (-80.5%), from €434 to €84
- Gross operating margin -€11,313
down €11,313 (-55.3%), from €20,470 to €9,157
- Depreciation -€4,822
down €4,822 (-96.4%), from €5,000 to €178
- Taxes -€2,448
down €2,448 (-51.0%), from €4,800 to €2,352
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 | €29,649 | €11,369 | -€18,280 | -61.7% |
| Fixed assets | 21/28 | €178 | - | -€178 | |
| Tangible fixed assets | 22/27 | €178 | - | -€178 | |
| Furniture and vehicles | 24 | €178 | - | -€178 | |
| Current assets | 29/58 | €29,470 | €11,369 | -€18,102 | -61.4% |
| Amounts receivable within one year | 40/41 | €3,157 | €3,241 | +€84 | +2.7% |
| Trade receivables | 40 | €3,153 | €2,792 | -€361 | -11.4% |
| Other amounts receivable | 41 | €4 | €449 | +€445 | +10,720% |
| Current investments | 50/53 | €24,000 | €5,000 | -€19,000 | -79.2% |
| Cash at bank and in hand | 54/58 | €1,511 | €2,601 | +€1,090 | +72.2% |
| Deferred charges and accrued income | 490/1 | €803 | €527 | -€276 | -34.4% |
| Total equity and liabilities | 10/49 | €29,649 | €11,369 | -€18,280 | -61.7% |
| Equity | 10/15 | €1,002 | €1,228 | +€226 | +22.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2 | €228 | +€226 | +14,127% |
| Amounts payable | 17/49 | €28,647 | €10,141 | -€18,506 | -64.6% |
| Amounts payable within one year | 42/48 | €28,647 | €10,141 | -€18,506 | -64.6% |
| Trade debts | 44 | €434 | €84 | -€349 | -80.5% |
| Suppliers | 440/4 | €434 | €84 | -€349 | -80.5% |
| Taxes, remuneration and social security | 45 | €1,923 | €1,217 | -€706 | -36.7% |
| Taxes | 450/3 | €1,923 | €1,217 | -€706 | -36.7% |
| Other amounts payable | 47/48 | €26,291 | €8,840 | -€17,451 | -66.4% |
| Non-recurring operating income | 76A | €1 | €0 | -€1 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €178 | -€4,822 | -96.4% |
| Other operating charges | 640/8 | €891 | €766 | -€125 | -14.0% |
| Gross operating margin | 9900 | €20,470 | €9,157 | -€11,313 | -55.3% |
| Operating profit (loss) | 9901 | €14,579 | €8,213 | -€6,366 | -43.7% |
| Financial income | 75/76B | €119 | €41 | -€78 | -65.4% |
| Recurring financial income | 75 | €119 | €41 | -€78 | -65.4% |
| Financial charges | 65/66B | €176 | €177 | +€1 | +0.5% |
| Recurring financial charges | 65 | €176 | €177 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €14,522 | €8,078 | -€6,444 | -44.4% |
| Income taxes | 67/77 | €4,800 | €2,352 | -€2,448 | -51.0% |
| Profit (loss) for the period | 9904 | €9,722 | €5,726 | -€3,996 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,722 | €5,726 | -€3,996 | -41.1% |
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 23 October 2026 via checked.be.