DBG 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.
DBG Concept
Largest movements
- Tangible fixed assets -€1,789
down €1,789 (-34.5%), from €5,188 to €3,399
of which Other tangible fixed assets: -€1,523
- Receivables within one year -€501
down €501 (-6.2%), from €8,131 to €7,629
of which Other amounts receivable: -€1,138
- Profit (loss) carried forward -€2,827
down €2,827 (-53.2%), from €5,318 to €2,490
- Trade debts +€526
new in 2025: €526
- Depreciation -€684
down €684 (-27.7%), from €2,473 to €1,789
- Gross operating margin -€471
down €471 (-50.9%), from -€924 to -€1,395
- Financial income -€57
down €57 (-12.1%), from €467 to €410
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 | €13,378 | €11,076 | -€2,301 | -17.2% |
| Fixed assets | 21/28 | €5,218 | €3,429 | -€1,789 | -34.3% |
| Tangible fixed assets | 22/27 | €5,188 | €3,399 | -€1,789 | -34.5% |
| Plant, machinery and equipment | 23 | €137 | - | -€137 | |
| Furniture and vehicles | 24 | €129 | - | -€129 | |
| Other tangible fixed assets | 26 | €4,923 | €3,399 | -€1,523 | -30.9% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €8,160 | €7,647 | -€512 | -6.3% |
| Amounts receivable within one year | 40/41 | €8,131 | €7,629 | -€501 | -6.2% |
| Trade receivables | 40 | - | €636 | +€636 | |
| Other amounts receivable | 41 | €8,131 | €6,993 | -€1,138 | -14.0% |
| Cash at bank and in hand | 54/58 | €29 | €18 | -€11 | -37.9% |
| Total equity and liabilities | 10/49 | €13,378 | €11,076 | -€2,301 | -17.2% |
| Equity | 10/15 | €13,378 | €10,550 | -€2,827 | -21.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,318 | €2,490 | -€2,827 | -53.2% |
| Amounts payable | 17/49 | - | €526 | +€526 | |
| Amounts payable within one year | 42/48 | - | €526 | +€526 | |
| Trade debts | 44 | - | €526 | +€526 | |
| Suppliers | 440/4 | - | €526 | +€526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,473 | €1,789 | -€684 | -27.7% |
| Gross operating margin | 9900 | -€924 | -€1,395 | -€471 | -50.9% |
| Operating profit (loss) | 9901 | -€3,397 | -€3,184 | +€214 | +6.3% |
| Financial income | 75/76B | €467 | €410 | -€57 | -12.1% |
| Recurring financial income | 75 | €467 | €410 | -€57 | -12.1% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,984 | -€2,827 | +€157 | +5.3% |
| Profit (loss) for the period | 9904 | -€2,984 | -€2,827 | +€157 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,984 | -€2,827 | +€157 | +5.3% |
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 8 October 2026 via checked.be.