DBDZ: 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.
DBDZ
Largest movements
- Cash +€28,937
up €28,937 (+165.0%), from €17,537 to €46,474
mainly Net result for the year (+€21,719) and Tax, wage and social debts (+€18,901)
- Tangible fixed assets -€4,802
down €4,802 (-35.0%), from €13,723 to €8,921
of which Furniture and vehicles: -€5,719
- Receivables within one year -€4,458
down €4,458 (-2.2%), from €204,213 to €199,756
of which Trade receivables: -€6,182
- Profit (loss) carried forward +€21,719
up €21,719 (+12.5%), from €173,710 to €195,429
- Trade debts -€20,943
down €20,943 (-57.0%), from €36,737 to €15,794
of which Bills of exchange payable: -€26,911
- Tax, wage and social debts +€18,901
up €18,901 (+100.4%), from €18,827 to €37,728
of which Remuneration and social security: +€18,691
- Depreciation +€3,009
up €3,009 (+101.3%), from €2,972 to €5,981
- Taxes -€2,781
down €2,781 (-25.5%), from €10,917 to €8,135
- Gross operating margin +€2,507
up €2,507 (+7.3%), from €34,237 to €36,743
- Financial charges -€810
down €810 (-75.0%), from €1,079 to €270
of which Financial charges: -€560
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 | €235,474 | €255,151 | +€19,678 | +8.4% |
| Fixed assets | 21/28 | €13,723 | €8,921 | -€4,802 | -35.0% |
| Tangible fixed assets | 22/27 | €13,723 | €8,921 | -€4,802 | -35.0% |
| Plant, machinery and equipment | 23 | - | €917 | +€917 | |
| Furniture and vehicles | 24 | €13,723 | €8,004 | -€5,719 | -41.7% |
| Current assets | 29/58 | €221,751 | €246,230 | +€24,479 | +11.0% |
| Amounts receivable within one year | 40/41 | €204,213 | €199,756 | -€4,458 | -2.2% |
| Trade receivables | 40 | €156,758 | €150,577 | -€6,182 | -3.9% |
| Other amounts receivable | 41 | €47,455 | €49,179 | +€1,724 | +3.6% |
| Cash at bank and in hand | 54/58 | €17,537 | €46,474 | +€28,937 | +165.0% |
| Total equity and liabilities | 10/49 | €235,474 | €255,151 | +€19,678 | +8.4% |
| Equity | 10/15 | €179,910 | €201,629 | +€21,719 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,710 | €195,429 | +€21,719 | +12.5% |
| Amounts payable | 17/49 | €55,564 | €53,522 | -€2,042 | -3.7% |
| Amounts payable within one year | 42/48 | €55,564 | €53,522 | -€2,042 | -3.7% |
| Trade debts | 44 | €36,737 | €15,794 | -€20,943 | -57.0% |
| Suppliers | 440/4 | €58 | €6,026 | +€5,968 | +10275.4% |
| Bills of exchange payable | 441 | €36,679 | €9,768 | -€26,911 | -73.4% |
| Taxes, remuneration and social security | 45 | €18,827 | €37,728 | +€18,901 | +100.4% |
| Taxes | 450/3 | €7,925 | €8,135 | +€210 | +2.7% |
| Remuneration and social security | 454/9 | €10,902 | €29,592 | +€18,691 | +171.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,972 | €5,981 | +€3,009 | +101.3% |
| Other operating charges | 640/8 | €542 | €638 | +€96 | +17.7% |
| Gross operating margin | 9900 | €34,237 | €36,743 | +€2,507 | +7.3% |
| Operating profit (loss) | 9901 | €30,723 | €30,125 | -€598 | -1.9% |
| Financial charges | 65/66B | €1,079 | €270 | -€810 | -75.0% |
| Recurring financial charges | 65 | €829 | €270 | -€560 | -67.5% |
| Non-recurring financial charges | 66B | €250 | - | -€250 | |
| Profit (loss) for the period before taxes | 9903 | €29,643 | €29,855 | +€211 | +0.7% |
| Income taxes | 67/77 | €10,917 | €8,135 | -€2,781 | -25.5% |
| Profit (loss) for the period | 9904 | €18,727 | €21,719 | +€2,993 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,727 | €21,719 | +€2,993 | +16.0% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.