DBD SERVICES: 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 SERVICES
Largest movements
- Cash -€66,551
down €66,551 (-66.9%), from €99,521 to €32,970
mainly Debts after one year (-€123,577) and Current investments (-€36,000)
- Receivables after one year -€60,000
down €60,000 (-100.0%), from €60,000 to €0
of which Other amounts receivable: -€60,000
- Current investments +€36,000
up €36,000 (+4.2%), from €861,000 to €897,000
- Debts after one year -€123,577
down €123,577 (-44.3%), from €278,944 to €155,367
- Reserves +€44,348
up €44,348 (+8.1%), from €547,295 to €591,643
of which Distributable reserves: +€44,348
- Tax, wage and social debts -€22,447
down €22,447 (-75.1%), from €29,907 to €7,460
of which Taxes: -€22,447
- Other debts +€10,970
up €10,970 (+112.9%), from €9,716 to €20,686
- Financial income -€7,982
down €7,982 (-29.9%), from €26,661 to €18,679
of which Financial income: -€7,982
- Gross operating margin +€7,830
up €7,830 (+14.4%), from €54,535 to €62,365
- Financial charges -€7,231
down €7,231 (-60.5%), from €11,947 to €4,715
- Taxes +€1,591
up €1,591 (+10.1%), from €15,685 to €17,276
- Depreciation +€897
up €897 (+8.6%), from €10,476 to €11,374
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 | €1,081,300 | €989,717 | -€91,583 | -8.5% |
| Fixed assets | 21/28 | €41,060 | €32,855 | -€8,205 | -20.0% |
| Tangible fixed assets | 22/27 | €41,060 | €32,855 | -€8,205 | -20.0% |
| Land and buildings | 22 | €41,060 | €30,118 | -€10,942 | -26.6% |
| Plant, machinery and equipment | 23 | - | €2,738 | +€2,738 | |
| Current assets | 29/58 | €1,040,240 | €956,861 | -€83,378 | -8.0% |
| Amounts receivable after more than one year | 29 | €60,000 | €0 | -€60,000 | -100.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €60,000 | €0 | -€60,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €18,672 | €26,505 | +€7,833 | +42.0% |
| Trade receivables | 40 | €12,938 | €23,137 | +€10,199 | +78.8% |
| Other amounts receivable | 41 | €5,734 | €3,368 | -€2,366 | -41.3% |
| Current investments | 50/53 | €861,000 | €897,000 | +€36,000 | +4.2% |
| Cash at bank and in hand | 54/58 | €99,521 | €32,970 | -€66,551 | -66.9% |
| Deferred charges and accrued income | 490/1 | €1,047 | €386 | -€661 | -63.1% |
| Total equity and liabilities | 10/49 | €1,081,300 | €989,717 | -€91,583 | -8.5% |
| Equity | 10/15 | €756,663 | €801,011 | +€44,348 | +5.9% |
| Contributions | 10/11 | €209,368 | €209,368 | = | 0.0% |
| Capital | 10 | €209,368 | €209,368 | = | 0.0% |
| Issued capital | 100 | €209,368 | €209,368 | = | 0.0% |
| Reserves | 13 | €547,295 | €591,643 | +€44,348 | +8.1% |
| Non-distributable reserves | 130/1 | €17,526 | €17,526 | = | 0.0% |
| Legal reserve | 130 | €17,526 | €17,526 | = | 0.0% |
| Distributable reserves | 133 | €529,768 | €574,117 | +€44,348 | +8.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €324,637 | €188,706 | -€135,931 | -41.9% |
| Amounts payable after more than one year | 17 | €278,944 | €155,367 | -€123,577 | -44.3% |
| Financial debts | 170/4 | €278,944 | €155,367 | -€123,577 | -44.3% |
| Amounts payable within one year | 42/48 | €45,693 | €33,339 | -€12,354 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €3,577 | €3,577 | = | 0.0% |
| Trade debts | 44 | €1,567 | €1,616 | +€49 | +3.1% |
| Suppliers | 440/4 | €1,567 | €1,616 | +€49 | +3.1% |
| Advances received on contracts in progress | 46 | €926 | €0 | -€926 | -100.0% |
| Taxes, remuneration and social security | 45 | €29,907 | €7,460 | -€22,447 | -75.1% |
| Taxes | 450/3 | €29,907 | €7,460 | -€22,447 | -75.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,716 | €20,686 | +€10,970 | +112.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,476 | €11,374 | +€897 | +8.6% |
| Other operating charges | 640/8 | €3,121 | €3,332 | +€211 | +6.8% |
| Gross operating margin | 9900 | €54,535 | €62,365 | +€7,830 | +14.4% |
| Operating profit (loss) | 9901 | €40,938 | €47,660 | +€6,722 | +16.4% |
| Financial income | 75/76B | €26,661 | €18,679 | -€7,982 | -29.9% |
| Recurring financial income | 75 | €26,661 | €18,679 | -€7,982 | -29.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €11,947 | €4,715 | -€7,231 | -60.5% |
| Recurring financial charges | 65 | €11,947 | €4,715 | -€7,231 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €55,652 | €61,624 | +€5,972 | +10.7% |
| Income taxes | 67/77 | €15,685 | €17,276 | +€1,591 | +10.1% |
| Profit (loss) for the period | 9904 | €39,967 | €44,348 | +€4,381 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,967 | €44,348 | +€4,381 | +11.0% |
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 10 October 2026 via checked.be.