DBCS: what changed
Two fiscal 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.
DBCS
Largest movements
- Tangible fixed assets +€30,875
up €30,875 (+20.2%), from €153,069 to €183,944
of which Leasing and similar rights: +€25,009
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Cash +€12,688
up €12,688 (+30.9%), from €41,010 to €53,698
mainly Debts after one year (+€46,676) and Depreciation (+€23,061)
- Debts after one year +€46,676
up €46,676 (+71.8%), from €64,982 to €111,659
- Trade debts -€30,387
down €30,387 (-58.6%), from €51,869 to €21,482
- Current portion of long-term debt +€5,161
up €5,161 (+95.0%), from €5,430 to €10,591
- Accrued charges and deferred income +€3,740
new in 2025: €3,740
- Tax, wage and social debts -€3,325
down €3,325 (-12.7%), from €26,170 to €22,846
of which Taxes: -€5,216
- Gross operating margin -€48,550
down €48,550 (-23.6%), from €205,294 to €156,744
- Taxes -€10,839
down €10,839 (-94.3%), from €11,490 to €651
- Depreciation +€9,385
up €9,385 (+68.6%), from €13,676 to €23,061
- Staff costs -€6,207
down €6,207 (-4.8%), from €128,589 to €122,382
- Financial charges +€2,687
up €2,687 (+44.8%), from €6,003 to €8,689
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 | €235,626 | €257,944 | +€22,318 | +9.5% |
| Fixed assets | 21/28 | €153,329 | €184,204 | +€30,875 | +20.1% |
| Tangible fixed assets | 22/27 | €153,069 | €183,944 | +€30,875 | +20.2% |
| Land and buildings | 22 | €119,320 | €128,737 | +€9,418 | +7.9% |
| Plant, machinery and equipment | 23 | €13,982 | €15,041 | +€1,059 | +7.6% |
| Furniture and vehicles | 24 | €18,763 | €14,524 | -€4,239 | -22.6% |
| Leasing and similar rights | 25 | - | €25,009 | +€25,009 | |
| Other tangible fixed assets | 26 | €1,005 | €633 | -€371 | -37.0% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €82,297 | €73,740 | -€8,558 | -10.4% |
| Stocks and contracts in progress | 3 | €5,413 | €6,720 | +€1,307 | +24.1% |
| Stocks | 30/36 | €5,413 | €6,720 | +€1,307 | +24.1% |
| Amounts receivable within one year | 40/41 | €12,390 | €10,703 | -€1,687 | -13.6% |
| Trade receivables | 40 | €2,915 | €1,033 | -€1,882 | -64.6% |
| Other amounts receivable | 41 | €9,475 | €9,670 | +€196 | +2.1% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €41,010 | €53,698 | +€12,688 | +30.9% |
| Deferred charges and accrued income | 490/1 | €3,485 | €2,619 | -€866 | -24.9% |
| Total equity and liabilities | 10/49 | €235,626 | €257,944 | +€22,318 | +9.5% |
| Equity | 10/15 | €19,711 | €20,488 | +€776 | +3.9% |
| Contributions | 10/11 | €19,711 | €19,711 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €776 | +€776 | |
| Amounts payable | 17/49 | €215,915 | €237,456 | +€21,541 | +10.0% |
| Amounts payable after more than one year | 17 | €64,982 | €111,659 | +€46,676 | +71.8% |
| Financial debts | 170/4 | €64,982 | €111,659 | +€46,676 | +71.8% |
| Amounts payable within one year | 42/48 | €150,932 | €122,057 | -€28,875 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €5,430 | €10,591 | +€5,161 | +95.0% |
| Trade debts | 44 | €51,869 | €21,482 | -€30,387 | -58.6% |
| Suppliers | 440/4 | €51,869 | €21,482 | -€30,387 | -58.6% |
| Taxes, remuneration and social security | 45 | €26,170 | €22,846 | -€3,325 | -12.7% |
| Taxes | 450/3 | €13,469 | €8,253 | -€5,216 | -38.7% |
| Remuneration and social security | 454/9 | €12,701 | €14,593 | +€1,892 | +14.9% |
| Other amounts payable | 47/48 | €67,463 | €67,138 | -€324 | -0.5% |
| Accrued charges and deferred income | 492/3 | - | €3,740 | +€3,740 | |
| Remuneration, social security and pensions | 62 | €128,589 | €122,382 | -€6,207 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,676 | €23,061 | +€9,385 | +68.6% |
| Other operating charges | 640/8 | €1,345 | €1,306 | -€39 | -2.9% |
| Gross operating margin | 9900 | €205,294 | €156,744 | -€48,550 | -23.6% |
| Operating profit (loss) | 9901 | €61,684 | €9,994 | -€51,690 | -83.8% |
| Financial income | 75/76B | €30 | €122 | +€93 | +312.4% |
| Recurring financial income | 75 | €30 | €122 | +€93 | +312.4% |
| Financial charges | 65/66B | €6,003 | €8,689 | +€2,687 | +44.8% |
| Recurring financial charges | 65 | €6,003 | €8,689 | +€2,687 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €55,711 | €1,427 | -€54,284 | -97.4% |
| Income taxes | 67/77 | €11,490 | €651 | -€10,839 | -94.3% |
| Profit (loss) for the period | 9904 | €44,221 | €776 | -€43,445 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,221 | €776 | -€43,445 | -98.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.