dbcreation: 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.
dbcreation
Largest movements
- Tangible fixed assets +€27,606
up €27,606 (+185%), from €14,901 to €42,507
of which Furniture and vehicles: +€30,564
- Cash -€24,876
down €24,876 (-30.4%), from €81,738 to €56,861
mainly Investment in fixed assets (net) (-€44,399) and Other debts (-€34,643)
- Receivables within one year -€10,254
down €10,254 (-40.4%), from €25,403 to €15,149
of which Trade receivables: -€16,529
- Deferred charges and accrued income -€8,837
down €8,837 (-68.4%), from €12,927 to €4,090
- Other debts -€34,643
down €34,643 (-98.4%), from €35,224 to €581
- Debts after one year +€20,886
up €20,886 (+1,819%), from €1,148 to €22,034
- Tax, wage and social debts -€8,511
down €8,511 (-42.5%), from €20,041 to €11,530
- Reserves +€5,000
up €5,000 (+9.6%), from €51,860 to €56,860
- Current portion of long-term debt +€2,024
up €2,024 (+37.0%), from €5,465 to €7,488
- Gross operating margin -€9,811
down €9,811 (-26.4%), from €37,169 to €27,357
- Taxes -€4,238
down €4,238 (-62.5%), from €6,785 to €2,547
- Depreciation +€2,139
up €2,139 (+14.6%), from €14,653 to €16,792
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 | €135,018 | €118,657 | -€16,361 | -12.1% |
| Fixed assets | 21/28 | €14,951 | €42,557 | +€27,606 | +185% |
| Tangible fixed assets | 22/27 | €14,901 | €42,507 | +€27,606 | +185% |
| Furniture and vehicles | 24 | €11,304 | €41,867 | +€30,564 | +270% |
| Leasing and similar rights | 25 | €3,597 | €640 | -€2,957 | -82.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €120,067 | €76,100 | -€43,967 | -36.6% |
| Amounts receivable within one year | 40/41 | €25,403 | €15,149 | -€10,254 | -40.4% |
| Trade receivables | 40 | €25,225 | €8,696 | -€16,529 | -65.5% |
| Other amounts receivable | 41 | €178 | €6,453 | +€6,275 | +3,522% |
| Cash at bank and in hand | 54/58 | €81,738 | €56,861 | -€24,876 | -30.4% |
| Deferred charges and accrued income | 490/1 | €12,927 | €4,090 | -€8,837 | -68.4% |
| Total equity and liabilities | 10/49 | €135,018 | €118,657 | -€16,361 | -12.1% |
| Equity | 10/15 | €61,342 | €66,357 | +€5,015 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,860 | €56,860 | +€5,000 | +9.6% |
| Distributable reserves | 133 | €51,860 | €56,860 | +€5,000 | +9.6% |
| Profit (loss) carried forward | 14 | €3,282 | €3,297 | +€15 | +0.4% |
| Amounts payable | 17/49 | €73,676 | €52,301 | -€21,375 | -29.0% |
| Amounts payable after more than one year | 17 | €1,148 | €22,034 | +€20,886 | +1,819% |
| Financial debts | 170/4 | €1,148 | €22,034 | +€20,886 | +1,819% |
| Amounts payable within one year | 42/48 | €71,386 | €29,495 | -€41,891 | -58.7% |
| Current portion of amounts payable after more than one year | 42 | €5,465 | €7,488 | +€2,024 | +37.0% |
| Trade debts | 44 | €10,656 | €9,895 | -€761 | -7.1% |
| Suppliers | 440/4 | €10,656 | €9,895 | -€761 | -7.1% |
| Taxes, remuneration and social security | 45 | €20,041 | €11,530 | -€8,511 | -42.5% |
| Taxes | 450/3 | €20,041 | €11,530 | -€8,511 | -42.5% |
| Other amounts payable | 47/48 | €35,224 | €581 | -€34,643 | -98.4% |
| Accrued charges and deferred income | 492/3 | €1,142 | €772 | -€370 | -32.4% |
| Non-recurring operating income | 76A | - | €8,512 | +€8,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,653 | €16,792 | +€2,139 | +14.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €102 | €0 | -€102 | -100% |
| Other operating charges | 640/8 | €1,170 | €1,103 | -€67 | -5.7% |
| Non-recurring operating charges | 66A | €0 | €245 | +€245 | |
| Gross operating margin | 9900 | €37,169 | €27,357 | -€9,811 | -26.4% |
| Operating profit (loss) | 9901 | €21,243 | €9,217 | -€12,026 | -56.6% |
| Financial charges | 65/66B | €1,360 | €1,655 | +€295 | +21.7% |
| Recurring financial charges | 65 | €1,360 | €1,655 | +€295 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €19,883 | €7,562 | -€12,321 | -62.0% |
| Income taxes | 67/77 | €6,785 | €2,547 | -€4,238 | -62.5% |
| Profit (loss) for the period | 9904 | €13,098 | €5,015 | -€8,083 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,098 | €5,015 | -€8,083 | -61.7% |
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 15 October 2026 via checked.be.