DBE MEDICAL: 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.
DBE MEDICAL
Largest movements
- Tangible fixed assets -€21,078
down €21,078 (-15.4%), from €136,553 to €115,475
- Cash -€18,173
down €18,173 (-14.9%), from €122,097 to €103,924
mainly Debts after one year (-€32,511) and Investment in fixed assets (net) (-€12,900)
- Receivables within one year +€10,706
up €10,706 (+102%), from €10,519 to €21,225
of which Other amounts receivable: +€11,525
- Debts after one year -€32,511
down €32,511 (-49.8%), from €65,273 to €32,762
- Profit (loss) carried forward +€10,983
up €10,983 (+9.0%), from €122,458 to €133,441
- Other debts +€9,657
up €9,657 (+73.7%), from €13,106 to €22,763
- Tax, wage and social debts -€6,219
no longer reported in 2025 (was €6,219)
of which Remuneration and social security: -€3,750
- Trade debts -€4,596
down €4,596 (-49.1%), from €9,351 to €4,755
- Gross operating margin -€20,828
down €20,828 (-26.0%), from €80,013 to €59,185
- Taxes -€6,764
down €6,764 (-48.3%), from €14,007 to €7,243
- Financial charges -€804
down €804 (-12.3%), from €6,561 to €5,757
of which Financial charges: -€804
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.
Derived cash bridge
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 | €269,169 | €240,624 | -€28,545 | -10.6% |
| Fixed assets | 21/28 | €136,553 | €115,475 | -€21,078 | -15.4% |
| Tangible fixed assets | 22/27 | €136,553 | €115,475 | -€21,078 | -15.4% |
| Plant, machinery and equipment | 23 | €79,433 | €69,309 | -€10,124 | -12.7% |
| Furniture and vehicles | 24 | €43,579 | €34,690 | -€8,889 | -20.4% |
| Other tangible fixed assets | 26 | €13,541 | €11,476 | -€2,065 | -15.2% |
| Current assets | 29/58 | €132,616 | €125,149 | -€7,467 | -5.6% |
| Amounts receivable within one year | 40/41 | €10,519 | €21,225 | +€10,706 | +102% |
| Trade receivables | 40 | €2,483 | €1,664 | -€819 | -33.0% |
| Other amounts receivable | 41 | €8,036 | €19,561 | +€11,525 | +143% |
| Cash at bank and in hand | 54/58 | €122,097 | €103,924 | -€18,173 | -14.9% |
| Total equity and liabilities | 10/49 | €269,169 | €240,624 | -€28,545 | -10.6% |
| Equity | 10/15 | €124,458 | €135,441 | +€10,983 | +8.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,458 | €133,441 | +€10,983 | +9.0% |
| Amounts payable | 17/49 | €144,711 | €105,183 | -€39,528 | -27.3% |
| Amounts payable after more than one year | 17 | €65,273 | €32,762 | -€32,511 | -49.8% |
| Financial debts | 170/4 | €65,273 | €32,762 | -€32,511 | -49.8% |
| Amounts payable within one year | 42/48 | €76,047 | €72,421 | -€3,626 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €47,371 | €44,903 | -€2,468 | -5.2% |
| Trade debts | 44 | €9,351 | €4,755 | -€4,596 | -49.1% |
| Suppliers | 440/4 | €9,351 | €4,755 | -€4,596 | -49.1% |
| Taxes, remuneration and social security | 45 | €6,219 | - | -€6,219 | |
| Taxes | 450/3 | €2,469 | - | -€2,469 | |
| Remuneration and social security | 454/9 | €3,750 | - | -€3,750 | |
| Other amounts payable | 47/48 | €13,106 | €22,763 | +€9,657 | +73.7% |
| Accrued charges and deferred income | 492/3 | €3,391 | - | -€3,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,978 | €33,978 | = | 0.0% |
| Other operating charges | 640/8 | €980 | €1,224 | +€244 | +24.9% |
| Gross operating margin | 9900 | €80,013 | €59,185 | -€20,828 | -26.0% |
| Operating profit (loss) | 9901 | €45,055 | €23,983 | -€21,072 | -46.8% |
| Financial charges | 65/66B | €6,561 | €5,757 | -€804 | -12.3% |
| Recurring financial charges | 65 | €6,561 | €5,757 | -€804 | -12.3% |
| Non-recurring financial charges | 66B | €6,561 | €5,757 | -€804 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €38,494 | €18,226 | -€20,268 | -52.7% |
| Income taxes | 67/77 | €14,007 | €7,243 | -€6,764 | -48.3% |
| Profit (loss) for the period | 9904 | €24,487 | €10,983 | -€13,504 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,487 | €10,983 | -€13,504 | -55.1% |
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 31 October 2026 via checked.be.