DBEM PRO: 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.
DBEM PRO
Largest movements
- Receivables within one year +€1,474
up €1,474 (+53.7%), from €2,744 to €4,218
of which Trade receivables: +€1,183
- Cash +€660
up €660 (+90.1%), from €732 to €1,392
mainly Other debts (+€16,050) and Depreciation (+€1,313)
- Deferred charges and accrued income +€387
new in 2025: €387
- Tangible fixed assets -€85
down €85 (-4.6%), from €1,836 to €1,751
- Other debts +€16,050
up €16,050 (+18.3%), from €87,811 to €103,861
- Profit (loss) carried forward -€12,509
down €12,509 (-12.8%), from -€97,963 to -€110,472
- Trade debts -€1,105
down €1,105 (-20.2%), from €5,464 to €4,359
- Gross operating margin -€15,032
down €15,032, from €6,316 to -€8,717
- Financial charges -€388
down €388 (-17.7%), from €2,191 to €1,802
- Depreciation +€351
up €351 (+36.5%), from €962 to €1,313
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 | €5,312 | €7,748 | +€2,436 | +45.9% |
| Fixed assets | 21/28 | €1,836 | €1,751 | -€85 | -4.6% |
| Tangible fixed assets | 22/27 | €1,836 | €1,751 | -€85 | -4.6% |
| Furniture and vehicles | 24 | €1,836 | €1,751 | -€85 | -4.6% |
| Current assets | 29/58 | €3,476 | €5,997 | +€2,521 | +72.5% |
| Amounts receivable within one year | 40/41 | €2,744 | €4,218 | +€1,474 | +53.7% |
| Trade receivables | 40 | €2,629 | €3,812 | +€1,183 | +45.0% |
| Other amounts receivable | 41 | €115 | €407 | +€292 | +254% |
| Cash at bank and in hand | 54/58 | €732 | €1,392 | +€660 | +90.1% |
| Deferred charges and accrued income | 490/1 | - | €387 | +€387 | |
| Total equity and liabilities | 10/49 | €5,312 | €7,748 | +€2,436 | +45.9% |
| Equity | 10/15 | -€87,963 | -€100,472 | -€12,509 | -14.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | -€97,963 | -€110,472 | -€12,509 | -12.8% |
| Amounts payable | 17/49 | €93,275 | €108,221 | +€14,945 | +16.0% |
| Amounts payable within one year | 42/48 | €93,275 | €108,221 | +€14,945 | +16.0% |
| Trade debts | 44 | €5,464 | €4,359 | -€1,105 | -20.2% |
| Suppliers | 440/4 | €5,464 | €4,359 | -€1,105 | -20.2% |
| Other amounts payable | 47/48 | €87,811 | €103,861 | +€16,050 | +18.3% |
| Non-recurring operating income | 76A | €31,623 | - | -€31,623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €962 | €1,313 | +€351 | +36.5% |
| Other operating charges | 640/8 | €736 | €677 | -€59 | -8.0% |
| Gross operating margin | 9900 | €6,316 | -€8,717 | -€15,032 | |
| Operating profit (loss) | 9901 | €4,617 | -€10,707 | -€15,325 | |
| Financial charges | 65/66B | €2,191 | €1,802 | -€388 | -17.7% |
| Recurring financial charges | 65 | €2,191 | €1,802 | -€388 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €2,427 | -€12,509 | -€14,936 | |
| Profit (loss) for the period | 9904 | €2,427 | -€12,509 | -€14,936 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,427 | -€12,509 | -€14,936 |
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 14 October 2026 via checked.be.