DBE-not: 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-not
Largest movements
- Receivables within one year -€442,980
down €442,980 (-95.9%), from €461,980 to €19,000
of which Trade receivables: -€461,980
- Cash -€50,047
down €50,047 (-42.8%), from €116,843 to €66,795
mainly Other debts (-€338,266) and Tax, wage and social debts (-€144,327)
- Other debts -€338,266
down €338,266 (-51.1%), from €661,750 to €323,484
- Tax, wage and social debts -€144,327
down €144,327 (-95.4%), from €151,333 to €7,006
- Debts after one year -€15,000
down €15,000 (-40.0%), from €37,500 to €22,500
- Gross operating margin -€966,184
down €966,184 (-85.8%), from €1.1m to €159,814
- Taxes -€279,097
down €279,097 (-92.9%), from €300,491 to €21,394
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,235,068 | €738,303 | -€496,765 | -40.2% |
| Fixed assets | 21/28 | €654,816 | €649,089 | -€5,727 | -0.9% |
| Tangible fixed assets | 22/27 | €654,816 | €649,089 | -€5,727 | -0.9% |
| Land and buildings | 22 | €644,811 | €606,873 | -€37,939 | -5.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €10,004 | €42,216 | +€32,212 | +322% |
| Current assets | 29/58 | €580,252 | €89,214 | -€491,038 | -84.6% |
| Amounts receivable within one year | 40/41 | €461,980 | €19,000 | -€442,980 | -95.9% |
| Trade receivables | 40 | €461,980 | €0 | -€461,980 | -100% |
| Other amounts receivable | 41 | - | €19,000 | +€19,000 | |
| Cash at bank and in hand | 54/58 | €116,843 | €66,795 | -€50,047 | -42.8% |
| Deferred charges and accrued income | 490/1 | €1,429 | €3,419 | +€1,989 | +139% |
| Total equity and liabilities | 10/49 | €1,235,068 | €738,303 | -€496,765 | -40.2% |
| Equity | 10/15 | €369,484 | €369,484 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €350,884 | €350,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €350,884 | €350,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €865,583 | €368,818 | -€496,765 | -57.4% |
| Amounts payable after more than one year | 17 | €37,500 | €22,500 | -€15,000 | -40.0% |
| Financial debts | 170/4 | €37,500 | €22,500 | -€15,000 | -40.0% |
| Amounts payable within one year | 42/48 | €828,083 | €346,318 | -€481,765 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €0 | €828 | +€828 | |
| Suppliers | 440/4 | €0 | €828 | +€828 | |
| Taxes, remuneration and social security | 45 | €151,333 | €7,006 | -€144,327 | -95.4% |
| Taxes | 450/3 | €151,333 | €7,006 | -€144,327 | -95.4% |
| Other amounts payable | 47/48 | €661,750 | €323,484 | -€338,266 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,245 | €49,258 | +€5,013 | +11.3% |
| Other operating charges | 640/8 | €6,716 | €6,506 | -€210 | -3.1% |
| Gross operating margin | 9900 | €1,125,999 | €159,814 | -€966,184 | -85.8% |
| Operating profit (loss) | 9901 | €1,075,038 | €104,051 | -€970,987 | -90.3% |
| Financial income | 75/76B | €666 | €0 | -€666 | -100% |
| Recurring financial income | 75 | €666 | €0 | -€666 | -100% |
| Financial charges | 65/66B | €1,189 | €922 | -€267 | -22.4% |
| Recurring financial charges | 65 | €1,189 | €922 | -€267 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €1,074,515 | €103,128 | -€971,387 | -90.4% |
| Income taxes | 67/77 | €300,491 | €21,394 | -€279,097 | -92.9% |
| Profit (loss) for the period | 9904 | €774,024 | €81,734 | -€692,290 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €774,024 | €81,734 | -€692,290 | -89.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.