DBH DE ROTONDE: what changed
DBH DE ROTONDE
Largest movements
- Cash -€39,366
down €39,366 (-45.6%), from €86,401 to €47,034
mainly Investment in fixed assets (net) (-€33,561) and Net result for the year (-€5,829)
- Tangible fixed assets +€30,453
new in 2025: €30,453
- Receivables within one year +€3,025
new in 2025: €3,025
- Profit (loss) carried forward -€5,829
down €5,829 (-11.5%), from -€50,510 to -€56,340
- Other debts -€4,051
down €4,051 (-15.9%), from €25,447 to €21,395
- Tax, wage and social debts +€3,496
up €3,496 (+108%), from €3,227 to €6,724
of which Taxes: +€3,496
- Gross operating margin +€6,005
up €6,005 (+72.5%), from -€8,287 to -€2,282
- Depreciation +€3,108
new in 2025: €3,108
- Financial income -€192
down €192 (-42.4%), from €453 to €261
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,401 | €80,513 | -€5,888 | -6.8% |
| Fixed assets | 21/28 | - | €30,453 | +€30,453 | |
| Tangible fixed assets | 22/27 | - | €30,453 | +€30,453 | |
| Furniture and vehicles | 24 | - | €30,453 | +€30,453 | |
| Current assets | 29/58 | €86,401 | €50,059 | -€36,341 | -42.1% |
| Amounts receivable within one year | 40/41 | - | €3,025 | +€3,025 | |
| Trade receivables | 40 | - | €3,025 | +€3,025 | |
| Cash at bank and in hand | 54/58 | €86,401 | €47,034 | -€39,366 | -45.6% |
| Total equity and liabilities | 10/49 | €86,401 | €80,513 | -€5,888 | -6.8% |
| Equity | 10/15 | €57,694 | €51,864 | -€5,829 | -10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,604 | €89,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €87,744 | €89,604 | +€1,860 | +2.1% |
| Profit (loss) carried forward | 14 | -€50,510 | -€56,340 | -€5,829 | -11.5% |
| Amounts payable | 17/49 | €28,707 | €28,648 | -€59 | -0.2% |
| Amounts payable within one year | 42/48 | €28,707 | €28,648 | -€59 | -0.2% |
| Trade debts | 44 | €33 | €529 | +€496 | +1,513% |
| Suppliers | 440/4 | €33 | €529 | +€496 | +1,513% |
| Taxes, remuneration and social security | 45 | €3,227 | €6,724 | +€3,496 | +108% |
| Taxes | 450/3 | €1,387 | €4,884 | +€3,496 | +252% |
| Remuneration and social security | 454/9 | €1,840 | €1,840 | = | 0.0% |
| Other amounts payable | 47/48 | €25,447 | €21,395 | -€4,051 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,108 | +€3,108 | |
| Other operating charges | 640/8 | €558 | €544 | -€14 | -2.5% |
| Gross operating margin | 9900 | -€8,287 | -€2,282 | +€6,005 | +72.5% |
| Operating profit (loss) | 9901 | -€8,845 | -€5,933 | +€2,911 | +32.9% |
| Financial income | 75/76B | €453 | €261 | -€192 | -42.4% |
| Recurring financial income | 75 | €453 | €261 | -€192 | -42.4% |
| Financial charges | 65/66B | €50 | €52 | +€2 | +3.1% |
| Recurring financial charges | 65 | €50 | €52 | +€2 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,442 | -€5,724 | +€2,718 | +32.2% |
| Income taxes | 67/77 | €34 | €105 | +€71 | +211% |
| Profit (loss) for the period | 9904 | -€8,476 | -€5,829 | +€2,646 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,476 | -€5,829 | +€2,646 | +31.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.