DBF CONCEPT: 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.
DBF CONCEPT
Largest movements
- Receivables within one year -€9,926
down €9,926 (-23.1%), from €43,028 to €33,103
- Cash +€2,835
up €2,835 (+172.4%), from €1,645 to €4,480
mainly Receivables within one year (+€9,926) and Deferred charges and accrued income (+€1,361)
- Deferred charges and accrued income -€1,361
no longer reported in 2025 (was €1,361)
- Tangible fixed assets -€1,069
down €1,069 (-27.3%), from €3,924 to €2,854
of which Furniture and vehicles: -€677
- Profit (loss) carried forward -€9,663
down €9,663 (-35.0%), from -€27,632 to -€37,295
- Gross operating margin +€4,244
up €4,244 (+33.6%), from -€12,643 to -€8,399
- Other operating charges -€3,349
down €3,349 (-97.5%), from €3,434 to €86
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 | €49,958 | €40,437 | -€9,521 | -19.1% |
| Fixed assets | 21/28 | €3,924 | €2,854 | -€1,069 | -27.3% |
| Tangible fixed assets | 22/27 | €3,924 | €2,854 | -€1,069 | -27.3% |
| Plant, machinery and equipment | 23 | €1,242 | €850 | -€393 | -31.6% |
| Furniture and vehicles | 24 | €2,681 | €2,005 | -€677 | -25.2% |
| Current assets | 29/58 | €46,034 | €37,582 | -€8,452 | -18.4% |
| Amounts receivable within one year | 40/41 | €43,028 | €33,103 | -€9,926 | -23.1% |
| Other amounts receivable | 41 | €43,028 | €33,103 | -€9,926 | -23.1% |
| Cash at bank and in hand | 54/58 | €1,645 | €4,480 | +€2,835 | +172.4% |
| Deferred charges and accrued income | 490/1 | €1,361 | - | -€1,361 | |
| Total equity and liabilities | 10/49 | €49,958 | €40,437 | -€9,521 | -19.1% |
| Equity | 10/15 | €47,404 | €37,741 | -€9,663 | -20.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €13,062 | €13,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €10,062 | €10,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,632 | -€37,295 | -€9,663 | -35.0% |
| Amounts payable | 17/49 | €2,554 | €2,696 | +€142 | +5.5% |
| Amounts payable within one year | 42/48 | €2,554 | €2,696 | +€142 | +5.5% |
| Trade debts | 44 | €2,259 | €2,406 | +€147 | +6.5% |
| Suppliers | 440/4 | €2,259 | €2,406 | +€147 | +6.5% |
| Taxes, remuneration and social security | 45 | €295 | €290 | -€5 | -1.8% |
| Taxes | 450/3 | €5 | - | -€5 | |
| Remuneration and social security | 454/9 | €290 | €290 | -€0 | -0.1% |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,157 | €1,069 | -€87 | -7.5% |
| Other operating charges | 640/8 | €3,434 | €86 | -€3,349 | -97.5% |
| Gross operating margin | 9900 | -€12,643 | -€8,399 | +€4,244 | +33.6% |
| Operating profit (loss) | 9901 | -€17,237 | -€9,554 | +€7,683 | +44.6% |
| Financial charges | 65/66B | €117 | €109 | -€8 | -6.8% |
| Recurring financial charges | 65 | €117 | €109 | -€8 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,354 | -€9,663 | +€7,691 | +44.3% |
| Profit (loss) for the period | 9904 | -€17,354 | -€9,663 | +€7,691 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,354 | -€9,663 | +€7,691 | +44.3% |
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 2 October 2026 via checked.be.