DBG Réfrigération: 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.
DBG Réfrigération
Largest movements
- Receivables within one year -€61,171
down €61,171 (-18.4%), from €331,809 to €270,638
of which Trade receivables: -€97,633
- Tangible fixed assets +€32,306
up €32,306 (+23.3%), from €138,835 to €171,141
of which Furniture and vehicles: +€26,377
- Cash +€19,612
up €19,612 (+42.6%), from €46,032 to €65,644
mainly Net result for the year (+€85,436) and Receivables within one year (+€61,171)
- Stocks and contracts +€16,156
up €16,156 (+203%), from €7,960 to €24,116
- Accrued charges and deferred income -€122,827
no longer reported in 2025 (was €122,827)
- Profit (loss) carried forward +€85,436
up €85,436 (+60.3%), from €141,759 to €227,195
- Current portion of long-term debt +€59,520
up €59,520 (+210%), from €28,275 to €87,795
- Trade debts -€14,048
down €14,048 (-12.7%), from €110,721 to €96,673
- Tax, wage and social debts +€9,029
up €9,029 (+33.2%), from €27,156 to €36,185
of which Remuneration and social security: +€4,955
- Gross operating margin +€162,294
up €162,294 (+155%), from €104,488 to €266,782
- Staff costs +€65,736
up €65,736 (+264%), from €24,859 to €90,595
- Taxes +€14,574
up €14,574 (+46.1%), from €31,604 to €46,178
- Depreciation +€10,912
up €10,912 (+38.6%), from €28,267 to €39,179
- Financial income -€5,273
down €5,273 (-99.3%), from €5,312 to €39
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 | €526,321 | €536,494 | +€10,173 | +1.9% |
| Fixed assets | 21/28 | €138,835 | €171,141 | +€32,306 | +23.3% |
| Tangible fixed assets | 22/27 | €138,835 | €171,141 | +€32,306 | +23.3% |
| Land and buildings | 22 | €8,789 | €14,958 | +€6,169 | +70.2% |
| Plant, machinery and equipment | 23 | €14,759 | €14,519 | -€240 | -1.6% |
| Furniture and vehicles | 24 | €115,287 | €141,664 | +€26,377 | +22.9% |
| Current assets | 29/58 | €387,486 | €365,353 | -€22,133 | -5.7% |
| Stocks and contracts in progress | 3 | €7,960 | €24,116 | +€16,156 | +203% |
| Stocks | 30/36 | €7,960 | €24,116 | +€16,156 | +203% |
| Amounts receivable within one year | 40/41 | €331,809 | €270,638 | -€61,171 | -18.4% |
| Trade receivables | 40 | €254,903 | €157,270 | -€97,633 | -38.3% |
| Other amounts receivable | 41 | €76,907 | €113,368 | +€36,462 | +47.4% |
| Cash at bank and in hand | 54/58 | €46,032 | €65,644 | +€19,612 | +42.6% |
| Deferred charges and accrued income | 490/1 | €1,685 | €4,955 | +€3,270 | +194% |
| Total equity and liabilities | 10/49 | €526,321 | €536,494 | +€10,173 | +1.9% |
| Equity | 10/15 | €153,259 | €238,695 | +€85,436 | +55.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Uncalled capital | 101 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Legal reserve | 130 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,759 | €227,195 | +€85,436 | +60.3% |
| Amounts payable | 17/49 | €373,063 | €297,800 | -€75,263 | -20.2% |
| Amounts payable after more than one year | 17 | €84,083 | €77,146 | -€6,937 | -8.3% |
| Financial debts | 170/4 | €84,083 | €77,146 | -€6,937 | -8.3% |
| Amounts payable within one year | 42/48 | €166,152 | €220,654 | +€54,501 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €28,275 | €87,795 | +€59,520 | +210% |
| Trade debts | 44 | €110,721 | €96,673 | -€14,048 | -12.7% |
| Suppliers | 440/4 | €110,721 | €96,673 | -€14,048 | -12.7% |
| Taxes, remuneration and social security | 45 | €27,156 | €36,185 | +€9,029 | +33.2% |
| Taxes | 450/3 | €14,926 | €19,000 | +€4,074 | +27.3% |
| Remuneration and social security | 454/9 | €12,230 | €17,185 | +€4,955 | +40.5% |
| Accrued charges and deferred income | 492/3 | €122,827 | - | -€122,827 | |
| Non-recurring operating income | 76A | €5,086 | €13,146 | +€8,060 | +158% |
| Remuneration, social security and pensions | 62 | €24,859 | €90,595 | +€65,736 | +264% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,267 | €39,179 | +€10,912 | +38.6% |
| Other operating charges | 640/8 | €468 | €545 | +€76 | +16.3% |
| Gross operating margin | 9900 | €104,488 | €266,782 | +€162,294 | +155% |
| Operating profit (loss) | 9901 | €50,894 | €136,463 | +€85,570 | +168% |
| Financial income | 75/76B | €5,312 | €39 | -€5,273 | -99.3% |
| Recurring financial income | 75 | €5,312 | €39 | -€5,273 | -99.3% |
| Financial charges | 65/66B | €3,390 | €4,889 | +€1,498 | +44.2% |
| Recurring financial charges | 65 | €3,390 | €4,889 | +€1,498 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €52,815 | €131,614 | +€78,799 | +149% |
| Income taxes | 67/77 | €31,604 | €46,178 | +€14,574 | +46.1% |
| Profit (loss) for the period | 9904 | €21,211 | €85,436 | +€64,225 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €21,211 | €85,436 | +€64,225 | +303% |
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 30 October 2026 via checked.be.