DBI PARTICIPATIONS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
DBI PARTICIPATIONS
Largest movements
- Financial fixed assets -€35,000
down €35,000 (-15.9%), from €220,000 to €185,000
- Cash -€22,382
down €22,382 (-98.1%), from €22,808 to €426
mainly Net result for the year (-€34,175) and Current investments (-€13,262)
- Current investments +€13,262
up €13,262 (+23.6%), from €56,172 to €69,434
- Profit (loss) carried forward -€34,175
down €34,175 (-30.4%), from €112,583 to €78,408
- Other debts -€9,822
down €9,822 (-31.9%), from €30,822 to €21,000
- Financial charges -€8,094
down €8,094 (-19.9%), from €40,697 to €32,603
of which Financial charges: -€53,576
- Gross operating margin +€58
up €58 (+4.7%), from -€1,243 to -€1,185
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 | €298,980 | €254,983 | -€43,997 | -14.7% |
| Fixed assets | 21/28 | €220,000 | €185,000 | -€35,000 | -15.9% |
| Financial fixed assets | 28 | €220,000 | €185,000 | -€35,000 | -15.9% |
| Current assets | 29/58 | €78,980 | €69,983 | -€8,997 | -11.4% |
| Current investments | 50/53 | €56,172 | €69,434 | +€13,262 | +23.6% |
| Cash at bank and in hand | 54/58 | €22,808 | €426 | -€22,382 | -98.1% |
| Deferred charges and accrued income | 490/1 | - | €124 | +€124 | |
| Total equity and liabilities | 10/49 | €298,980 | €254,983 | -€43,997 | -14.7% |
| Equity | 10/15 | €268,158 | €233,983 | -€34,175 | -12.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €136,983 | €136,983 | = | 0.0% |
| Distributable reserves | 133 | €136,983 | €136,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,583 | €78,408 | -€34,175 | -30.4% |
| Amounts payable | 17/49 | €30,822 | €21,000 | -€9,822 | -31.9% |
| Amounts payable within one year | 42/48 | €30,822 | €21,000 | -€9,822 | -31.9% |
| Other amounts payable | 47/48 | €30,822 | €21,000 | -€9,822 | -31.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,243 | -€1,185 | +€58 | +4.7% |
| Operating profit (loss) | 9901 | -€1,628 | -€1,572 | +€55 | +3.4% |
| Financial charges | 65/66B | €40,697 | €32,603 | -€8,094 | -19.9% |
| Recurring financial charges | 65 | €40,697 | -€12,879 | -€53,576 | |
| Non-recurring financial charges | 66B | - | €45,481 | +€45,481 | |
| Profit (loss) for the period before taxes | 9903 | -€42,325 | -€34,175 | +€8,150 | +19.3% |
| Profit (loss) for the period | 9904 | -€42,325 | -€34,175 | +€8,150 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,325 | -€34,175 | +€8,150 | +19.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.