DBD Housing: 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.
DBD Housing
Largest movements
- Tangible fixed assets -€175,654
down €175,654 (-4.3%), from €4.1m to €3.9m
of which Land and buildings: -€131,203
- Cash +€159,419
up €159,419 (+125%), from €127,518 to €286,938
mainly Depreciation (+€250,169) and Receivables within one year (+€151,967)
- Receivables within one year -€151,967
down €151,967 (-29.3%), from €519,395 to €367,428
of which Trade receivables: -€162,261
- Deferred charges and accrued income -€61,531
down €61,531 (-96.2%), from €63,972 to €2,441
- Debts after one year -€131,450
down €131,450 (-3.5%), from €3.8m to €3.7m
- Other debts -€99,869
down €99,869 (-16.6%), from €601,410 to €501,541
- Other operating charges -€167,354
down €167,354 (-92.8%), from €180,301 to €12,948
- Gross operating margin -€165,274
down €165,274 (-25.8%), from €641,198 to €475,924
- Depreciation +€65,468
up €65,468 (+35.4%), from €184,701 to €250,169
- Financial charges +€16,841
up €16,841 (+13.4%), from €125,992 to €142,833
- Staff costs +€8,233
up €8,233 (+12.0%), from €68,857 to €77,089
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 | €4,763,519 | €4,533,786 | -€229,733 | -4.8% |
| Fixed assets | 21/28 | €4,052,634 | €3,876,980 | -€175,654 | -4.3% |
| Tangible fixed assets | 22/27 | €4,052,634 | €3,876,980 | -€175,654 | -4.3% |
| Land and buildings | 22 | €3,873,135 | €3,741,932 | -€131,203 | -3.4% |
| Plant, machinery and equipment | 23 | €51,108 | €38,862 | -€12,246 | -24.0% |
| Furniture and vehicles | 24 | €128,391 | €96,186 | -€32,205 | -25.1% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €710,885 | €656,806 | -€54,079 | -7.6% |
| Amounts receivable within one year | 40/41 | €519,395 | €367,428 | -€151,967 | -29.3% |
| Trade receivables | 40 | €503,186 | €340,925 | -€162,261 | -32.2% |
| Other amounts receivable | 41 | €16,209 | €26,502 | +€10,294 | +63.5% |
| Cash at bank and in hand | 54/58 | €127,518 | €286,938 | +€159,419 | +125% |
| Deferred charges and accrued income | 490/1 | €63,972 | €2,441 | -€61,531 | -96.2% |
| Total equity and liabilities | 10/49 | €4,763,519 | €4,533,786 | -€229,733 | -4.8% |
| Equity | 10/15 | €142,625 | €135,518 | -€7,106 | -5.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,375 | -€64,482 | -€7,106 | -12.4% |
| Amounts payable | 17/49 | €4,620,895 | €4,398,268 | -€222,627 | -4.8% |
| Amounts payable after more than one year | 17 | €3,808,852 | €3,677,403 | -€131,450 | -3.5% |
| Financial debts | 170/4 | €3,808,852 | €3,677,403 | -€131,450 | -3.5% |
| Amounts payable within one year | 42/48 | €801,226 | €710,366 | -€90,861 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €126,132 | €131,450 | +€5,318 | +4.2% |
| Trade debts | 44 | €58,417 | €59,809 | +€1,392 | +2.4% |
| Suppliers | 440/4 | €58,417 | €59,809 | +€1,392 | +2.4% |
| Advances received on contracts in progress | 46 | €60 | €66 | +€6 | +10.0% |
| Taxes, remuneration and social security | 45 | €15,207 | €17,500 | +€2,293 | +15.1% |
| Taxes | 450/3 | €552 | €1,393 | +€841 | +152% |
| Remuneration and social security | 454/9 | €14,655 | €16,107 | +€1,452 | +9.9% |
| Other amounts payable | 47/48 | €601,410 | €501,541 | -€99,869 | -16.6% |
| Accrued charges and deferred income | 492/3 | €10,817 | €10,500 | -€317 | -2.9% |
| Remuneration, social security and pensions | 62 | €68,857 | €77,089 | +€8,233 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184,701 | €250,169 | +€65,468 | +35.4% |
| Other operating charges | 640/8 | €180,301 | €12,948 | -€167,354 | -92.8% |
| Gross operating margin | 9900 | €641,198 | €475,924 | -€165,274 | -25.8% |
| Operating profit (loss) | 9901 | €207,339 | €135,718 | -€71,621 | -34.5% |
| Financial income | 75/76B | €31 | €9 | -€22 | -70.5% |
| Recurring financial income | 75 | €31 | €9 | -€22 | -70.5% |
| Financial charges | 65/66B | €125,992 | €142,833 | +€16,841 | +13.4% |
| Recurring financial charges | 65 | €125,992 | €142,833 | +€16,841 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €81,378 | -€7,106 | -€88,484 | |
| Profit (loss) for the period | 9904 | €81,378 | -€7,106 | -€88,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,378 | -€7,106 | -€88,484 |
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 16 October 2026 via checked.be.