DBE: 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.
DBE
Largest movements
- Current investments +€250,000
up €250,000 (+71.4%), from €350,000 to €600,000
- Cash +€77,539
up €77,539 (+111.0%), from €69,864 to €147,403
mainly Net result for the year (+€250,188) and Tax, wage and social debts (+€75,296)
- Reserves +€250,188
up €250,188 (+72.8%), from €343,849 to €594,037
- Tax, wage and social debts +€75,296
up €75,296 (+108.9%), from €69,126 to €144,422
of which Taxes: +€78,046
- Gross operating margin +€59,673
up €59,673 (+23.5%), from €253,701 to €313,375
- Taxes +€18,483
up €18,483 (+31.7%), from €58,247 to €76,729
- Financial income +€13,752
new in 2025: €13,752
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 | €419,864 | €747,403 | +€327,539 | +78.0% |
| Current assets | 29/58 | €419,864 | €747,403 | +€327,539 | +78.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €350,000 | €600,000 | +€250,000 | +71.4% |
| Cash at bank and in hand | 54/58 | €69,864 | €147,403 | +€77,539 | +111.0% |
| Total equity and liabilities | 10/49 | €419,864 | €747,403 | +€327,539 | +78.0% |
| Equity | 10/15 | €349,849 | €600,037 | +€250,188 | +71.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €343,849 | €594,037 | +€250,188 | +72.8% |
| Distributable reserves | 133 | €343,849 | €594,037 | +€250,188 | +72.8% |
| Amounts payable | 17/49 | €70,015 | €147,366 | +€77,351 | +110.5% |
| Amounts payable within one year | 42/48 | €70,015 | €147,172 | +€77,156 | +110.2% |
| Trade debts | 44 | €889 | €0 | -€889 | -100.0% |
| Suppliers | 440/4 | €889 | €0 | -€889 | -100.0% |
| Taxes, remuneration and social security | 45 | €69,126 | €144,422 | +€75,296 | +108.9% |
| Taxes | 450/3 | €66,376 | €144,422 | +€78,046 | +117.6% |
| Remuneration and social security | 454/9 | €2,750 | €0 | -€2,750 | -100.0% |
| Other amounts payable | 47/48 | - | €2,750 | +€2,750 | |
| Accrued charges and deferred income | 492/3 | - | €195 | +€195 | |
| Other operating charges | 640/8 | €513 | €0 | -€513 | -100.0% |
| Gross operating margin | 9900 | €253,701 | €313,375 | +€59,673 | +23.5% |
| Operating profit (loss) | 9901 | €253,188 | €313,375 | +€60,187 | +23.8% |
| Financial income | 75/76B | - | €13,752 | +€13,752 | |
| Recurring financial income | 75 | - | €13,752 | +€13,752 | |
| Financial charges | 65/66B | €202 | €210 | +€8 | +3.9% |
| Recurring financial charges | 65 | €202 | €210 | +€8 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €252,986 | €326,917 | +€73,931 | +29.2% |
| Income taxes | 67/77 | €58,247 | €76,729 | +€18,483 | +31.7% |
| Profit (loss) for the period | 9904 | €194,740 | €250,188 | +€55,448 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €194,740 | €250,188 | +€55,448 | +28.5% |
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 6 October 2026 via checked.be.