DBD TECH: 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.
DBD TECH
Largest movements
- Cash -€87,990
down €87,990 (-96.3%), from €91,355 to €3,365
mainly Short-term financial debts (-€100,000) and Net result for the year (-€80,147)
- Deferred charges and accrued income +€23,397
up €23,397 (+656.2%), from €3,566 to €26,963
- Tangible fixed assets +€14,134
up €14,134 (+5043.1%), from €280 to €14,414
of which Furniture and vehicles: +€14,414
- Receivables within one year +€3,263
up €3,263 (+1.7%), from €196,441 to €199,704
of which Trade receivables: +€14,303
- Short-term financial debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Profit (loss) carried forward -€80,147
down €80,147 (-63.9%), from €125,342 to €45,195
- Accrued charges and deferred income +€67,406
up €67,406 (+559.9%), from €12,038 to €79,444
- Trade debts +€53,394
up €53,394 (+100.3%), from €53,219 to €106,614
of which Suppliers: +€53,199
- Debts after one year +€7,468
new in 2025: €7,468
- Gross operating margin -€62,833
down €62,833, from €9,904 to -€52,929
- Staff costs +€13,857
new in 2025: €13,857
- Financial charges +€5,268
up €5,268 (+545.9%), from €965 to €6,233
- Depreciation +€4,250
up €4,250 (+143.4%), from €2,963 to €7,214
- Taxes -€1,548
down €1,548 (-100.0%), from €1,548 to €0
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 | €301,674 | €254,653 | -€47,021 | -15.6% |
| Fixed assets | 21/28 | €4,813 | €16,509 | +€11,696 | +243.0% |
| Intangible fixed assets | 21 | €4,533 | €1,885 | -€2,647 | -58.4% |
| Tangible fixed assets | 22/27 | €280 | €14,414 | +€14,134 | +5043.1% |
| Plant, machinery and equipment | 23 | €280 | €0 | -€280 | -100.0% |
| Furniture and vehicles | 24 | - | €14,414 | +€14,414 | |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €296,861 | €238,144 | -€58,718 | -19.8% |
| Stocks and contracts in progress | 3 | €5,500 | €8,112 | +€2,612 | +47.5% |
| Stocks | 30/36 | €5,500 | €8,112 | +€2,612 | +47.5% |
| Amounts receivable within one year | 40/41 | €196,441 | €199,704 | +€3,263 | +1.7% |
| Trade receivables | 40 | €166,918 | €181,222 | +€14,303 | +8.6% |
| Other amounts receivable | 41 | €29,522 | €18,482 | -€11,040 | -37.4% |
| Cash at bank and in hand | 54/58 | €91,355 | €3,365 | -€87,990 | -96.3% |
| Deferred charges and accrued income | 490/1 | €3,566 | €26,963 | +€23,397 | +656.2% |
| Total equity and liabilities | 10/49 | €301,674 | €254,653 | -€47,021 | -15.6% |
| Equity | 10/15 | €131,942 | €51,795 | -€80,147 | -60.7% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,342 | €45,195 | -€80,147 | -63.9% |
| Amounts payable | 17/49 | €169,732 | €202,858 | +€33,126 | +19.5% |
| Amounts payable after more than one year | 17 | - | €7,468 | +€7,468 | |
| Financial debts | 170/4 | - | €7,468 | +€7,468 | |
| Amounts payable within one year | 42/48 | €157,694 | €115,945 | -€41,749 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,087 | +€5,087 | |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100.0% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100.0% |
| Trade debts | 44 | €53,219 | €106,614 | +€53,394 | +100.3% |
| Suppliers | 440/4 | €53,219 | €106,418 | +€53,199 | +100.0% |
| Bills of exchange payable | 441 | €0 | €195 | +€195 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,474 | €4,244 | -€230 | -5.1% |
| Accrued charges and deferred income | 492/3 | €12,038 | €79,444 | +€67,406 | +559.9% |
| Remuneration, social security and pensions | 62 | - | €13,857 | +€13,857 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,963 | €7,214 | +€4,250 | +143.4% |
| Other operating charges | 640/8 | €0 | €86 | +€86 | |
| Gross operating margin | 9900 | €9,904 | -€52,929 | -€62,833 | |
| Operating profit (loss) | 9901 | €6,941 | -€74,084 | -€81,025 | |
| Financial income | 75/76B | €45 | €170 | +€125 | +280.9% |
| Recurring financial income | 75 | €45 | €170 | +€125 | +280.9% |
| Financial charges | 65/66B | €965 | €6,233 | +€5,268 | +545.9% |
| Recurring financial charges | 65 | €965 | €6,233 | +€5,268 | +545.9% |
| Profit (loss) for the period before taxes | 9903 | €6,021 | -€80,147 | -€86,168 | |
| Income taxes | 67/77 | €1,548 | €0 | -€1,548 | -100.0% |
| Profit (loss) for the period | 9904 | €4,472 | -€80,147 | -€84,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,472 | -€80,147 | -€84,619 |
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 1 October 2026 via checked.be.