DBI Benelux: 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.
What changed
DBI Benelux
NACE 46.423, Wholesale of clothing, excluding workwear and underwear
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€47,909
2024 · €556,936-€509,027
Equity
€4.3m
2024 · €4.2m+€47,909
Cash
€133,089
2024 · €291,495-€158,406
Balance sheet total
€7.9m
2024 · €11.1m-€3.3m
Largest movements
Assets
- Receivables within one year -€3.1m
down €3.1m (-29.1%), from €10.6m to €7.5m
of which Trade receivables: -€3.8m
- Cash -€158,406
down €158,406 (-54.3%), from €291,495 to €133,089
mainly Trade debts (-€2.6m) and Tax, wage and social debts (-€426,966)
Equity and liabilities
- Trade debts -€2.6m
down €2.6m (-44.8%), from €5.9m to €3.2m
- Tax, wage and social debts -€426,966
down €426,966 (-54.5%), from €783,017 to €356,052
of which Taxes: -€380,953
- Short-term financial debts -€273,106
down €273,106 (-100%), from €273,106 to €0
Income statement
- Turnover -€10.6m
down €10.6m (-77.3%), from €13.7m to €3.1m
- Goods and materials -€8.5m
down €8.5m (-100%), from €8.5m to €0
of which Purchases: -€7.6m
- Services and other goods -€1.2m
down €1.2m (-53.4%), from €2.2m to €1.0m
- Financial charges -€254,757
down €254,757 (-90.3%), from €282,188 to €27,431
- Write-downs +€175,196
up €175,196, from -€111,723 to €63,473
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.
Result 2024
€556,936
Turnover
-€10.6m
Other operating income
-€564
Goods and materials
+€8.5m
Services and other goods
+€1.2m
Staff costs
+€145,210
Depreciation
+€13,732
Write-downs
-€175,196
Other operating charges
+€86,628
Other operating items
-€1,542
Financial income
-€34,454
Financial charges
+€254,757
Taxes
+€63,225
Result 2025
€47,909
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€86,400
Investment
+€28,300
Financing
-€273,106
Cash 2024
€291,495
From operations (derived)
+€86,400
Net result for the year
+€47,909
Depreciation
+€24,619
Receivables within one year
+€3.1m
Deferred charges and accrued income
-€31,518
Trade debts
-€2.6m
Tax, wage and social debts
-€426,966
Investment (derived)
+€28,300
Investment in fixed assets (net)
+€28,300
Financing
-€273,106
Short-term financial debts
-€273,106
Cash 2025
€133,089
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,142,084 | €7,862,668 | -€3.3m | -29.4% |
| Fixed assets | 21/28 | €143,238 | €90,319 | -€52,919 | -36.9% |
| Tangible fixed assets | 22/27 | €113,438 | €88,819 | -€24,619 | -21.7% |
| Furniture and vehicles | 24 | €745 | €275 | -€470 | -63.1% |
| Other tangible fixed assets | 26 | €112,693 | €88,545 | -€24,149 | -21.4% |
| Financial fixed assets | 28 | €29,800 | €1,500 | -€28,300 | -95.0% |
| Other financial fixed assets | 284/8 | €29,800 | €1,500 | -€28,300 | -95.0% |
| Amounts receivable and cash guarantees | 285/8 | €29,800 | €1,500 | -€28,300 | -95.0% |
| Current assets | 29/58 | €10,998,846 | €7,772,349 | -€3.2m | -29.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,642,544 | €7,542,934 | -€3.1m | -29.1% |
| Trade receivables | 40 | €4,711,631 | €881,097 | -€3.8m | -81.3% |
| Other amounts receivable | 41 | €5,930,912 | €6,661,837 | +€730,924 | +12.3% |
| Cash at bank and in hand | 54/58 | €291,495 | €133,089 | -€158,406 | -54.3% |
| Deferred charges and accrued income | 490/1 | €64,808 | €96,326 | +€31,518 | +48.6% |
| Total equity and liabilities | 10/49 | €11,142,084 | €7,862,668 | -€3.3m | -29.4% |
| Equity | 10/15 | €4,216,276 | €4,264,185 | +€47,909 | +1.1% |
| Contributions | 10/11 | €1,690,121 | €1,690,121 | = | 0.0% |
| Reserves | 13 | €1,969,219 | €1,969,219 | = | 0.0% |
| Non-distributable reserves | 130/1 | €868,247 | €868,247 | = | 0.0% |
| Reserves not available under the articles | 1311 | €868,247 | €868,247 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,530 | €21,530 | = | 0.0% |
| Distributable reserves | 133 | €1,079,441 | €1,079,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | €556,936 | €604,845 | +€47,909 | +8.6% |
| Amounts payable | 17/49 | €6,925,808 | €3,598,483 | -€3.3m | -48.0% |
| Amounts payable within one year | 42/48 | €6,925,808 | €3,598,483 | -€3.3m | -48.0% |
| Financial debts | 43 | €273,106 | €0 | -€273,106 | -100% |
| Credit institutions | 430/8 | €273,106 | €0 | -€273,106 | -100% |
| Trade debts | 44 | €5,869,685 | €3,242,432 | -€2.6m | -44.8% |
| Suppliers | 440/4 | €5,869,685 | €3,242,432 | -€2.6m | -44.8% |
| Taxes, remuneration and social security | 45 | €783,017 | €356,052 | -€426,966 | -54.5% |
| Taxes | 450/3 | €401,814 | €20,861 | -€380,953 | -94.8% |
| Remuneration and social security | 454/9 | €381,204 | €335,191 | -€46,013 | -12.1% |
| Operating income | 70/76A | €13,665,506 | €3,097,279 | -€10.6m | -77.3% |
| Turnover | 70 | €13,661,956 | €3,097,272 | -€10.6m | -77.3% |
| Other operating income | 74 | €564 | €0 | -€564 | -100% |
| Non-recurring operating income | 76A | €2,986 | €6 | -€2,980 | -99.8% |
| Operating charges | 60/66A | €12,965,839 | €3,190,166 | -€9.8m | -75.4% |
| Goods for resale, raw materials and consumables | 60 | €8,526,572 | €0 | -€8.5m | -100% |
| Purchases | 600/8 | €7,627,989 | €0 | -€7.6m | -100% |
| Change in stocks: decrease (increase) | 609 | €898,583 | €0 | -€898,583 | -100% |
| Services and other goods | 61 | €2,203,072 | €1,025,782 | -€1.2m | -53.4% |
| Remuneration, social security and pensions | 62 | €2,196,467 | €2,051,257 | -€145,210 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,350 | €24,619 | -€13,732 | -35.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€111,723 | €63,473 | +€175,196 | |
| Other operating charges | 640/8 | €111,618 | €24,990 | -€86,628 | -77.6% |
| Non-recurring operating charges | 66A | €1,483 | €45 | -€1,438 | -97.0% |
| Operating profit (loss) | 9901 | €699,667 | -€92,887 | -€792,555 | |
| Financial income | 75/76B | €349,373 | €314,918 | -€34,454 | -9.9% |
| Recurring financial income | 75 | €349,373 | €314,918 | -€34,454 | -9.9% |
| Income from financial fixed assets | 750 | €345,935 | - | -€345,935 | |
| Income from current assets | 751 | - | €257,150 | +€257,150 | |
| Other financial income | 752/9 | €3,438 | €57,769 | +€54,331 | +1,580% |
| Financial charges | 65/66B | €282,188 | €27,431 | -€254,757 | -90.3% |
| Recurring financial charges | 65 | €282,188 | €27,431 | -€254,757 | -90.3% |
| Other financial charges | 652/9 | €282,188 | €27,431 | -€254,757 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €766,852 | €194,600 | -€572,252 | -74.6% |
| Income taxes | 67/77 | €209,916 | €146,691 | -€63,225 | -30.1% |
| Taxes | 670/3 | €209,916 | €146,691 | -€63,225 | -30.1% |
| Profit (loss) for the period | 9904 | €556,936 | €47,909 | -€509,027 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €556,936 | €47,909 | -€509,027 | -91.4% |
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 26 October 2026 via checked.be.