DBDS: 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.
DBDS
Largest movements
- Receivables within one year +€42,556
up €42,556 (+408.4%), from €10,421 to €52,977
- Cash -€29,943
down €29,943 (-70.8%), from €42,302 to €12,358
mainly Receivables within one year (-€42,556) and Debts after one year (-€5,026)
- Deferred charges and accrued income +€2,707
up €2,707 (+602.7%), from €449 to €3,156
- Profit (loss) carried forward +€18,508
up €18,508 (+45.5%), from -€40,641 to -€22,133
- Debts after one year -€5,026
down €5,026 (-17.1%), from €29,413 to €24,387
- Depreciation -€3,925
down €3,925 (-85.4%), from €4,596 to €671
- Gross operating margin +€2,479
up €2,479 (+15.0%), from €16,518 to €18,997
- Financial income +€626
up €626 (+35.7%), from €1,754 to €2,380
- Other operating charges +€198
up €198 (+38.8%), from €509 to €706
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 | €54,825 | €69,474 | +€14,649 | +26.7% |
| Fixed assets | 21/28 | €1,653 | €983 | -€671 | -40.6% |
| Tangible fixed assets | 22/27 | €1,653 | €983 | -€671 | -40.6% |
| Land and buildings | 22 | €205 | €23 | -€182 | -88.9% |
| Plant, machinery and equipment | 23 | €548 | €274 | -€274 | -50.0% |
| Furniture and vehicles | 24 | €900 | €686 | -€215 | -23.8% |
| Current assets | 29/58 | €53,172 | €68,492 | +€15,320 | +28.8% |
| Amounts receivable within one year | 40/41 | €10,421 | €52,977 | +€42,556 | +408.4% |
| Other amounts receivable | 41 | €10,421 | €52,977 | +€42,556 | +408.4% |
| Cash at bank and in hand | 54/58 | €42,302 | €12,358 | -€29,943 | -70.8% |
| Deferred charges and accrued income | 490/1 | €449 | €3,156 | +€2,707 | +602.7% |
| Total equity and liabilities | 10/49 | €54,825 | €69,474 | +€14,649 | +26.7% |
| Equity | 10/15 | €15,769 | €34,277 | +€18,508 | +117.4% |
| Contributions | 10/11 | €8,711 | €8,711 | = | 0.0% |
| Reserves | 13 | €47,700 | €47,700 | = | 0.0% |
| Distributable reserves | 133 | €47,700 | €47,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,641 | -€22,133 | +€18,508 | +45.5% |
| Amounts payable | 17/49 | €39,056 | €35,197 | -€3,859 | -9.9% |
| Amounts payable after more than one year | 17 | €29,413 | €24,387 | -€5,026 | -17.1% |
| Financial debts | 170/4 | €29,413 | €24,387 | -€5,026 | -17.1% |
| Amounts payable within one year | 42/48 | €9,358 | €10,638 | +€1,280 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €4,890 | €5,026 | +€135 | +2.8% |
| Financial debts | 43 | €100 | - | -€100 | |
| Credit institutions | 430/8 | €100 | - | -€100 | |
| Trade debts | 44 | €501 | €1,065 | +€564 | +112.7% |
| Suppliers | 440/4 | €501 | €1,065 | +€564 | +112.7% |
| Taxes, remuneration and social security | 45 | €1,454 | €1,454 | -€0 | 0.0% |
| Taxes | 450/3 | €1,454 | €1,454 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €2,412 | €3,093 | +€681 | +28.2% |
| Accrued charges and deferred income | 492/3 | €285 | €172 | -€113 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,596 | €671 | -€3,925 | -85.4% |
| Other operating charges | 640/8 | €509 | €706 | +€198 | +38.8% |
| Gross operating margin | 9900 | €16,518 | €18,997 | +€2,479 | +15.0% |
| Operating profit (loss) | 9901 | €11,413 | €17,620 | +€6,206 | +54.4% |
| Financial income | 75/76B | €1,754 | €2,380 | +€626 | +35.7% |
| Recurring financial income | 75 | €1,754 | €2,380 | +€626 | +35.7% |
| Financial charges | 65/66B | €1,613 | €1,491 | -€122 | -7.5% |
| Recurring financial charges | 65 | €1,613 | €1,491 | -€122 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €11,554 | €18,508 | +€6,954 | +60.2% |
| Profit (loss) for the period | 9904 | €11,554 | €18,508 | +€6,954 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,554 | €18,508 | +€6,954 | +60.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.