DBI9N: 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.
DBI9N
Largest movements
- Receivables within one year +€19,401
up €19,401 (+149%), from €13,031 to €32,432
of which Trade receivables: +€19,401
- Tangible fixed assets -€13,911
down €13,911 (-35.0%), from €39,733 to €25,822
- Tax, wage and social debts +€8,039
up €8,039 (+64.0%), from €12,561 to €20,601
- Other debts -€1,856
down €1,856 (-3.0%), from €62,909 to €61,052
- Trade debts -€1,399
down €1,399 (-32.0%), from €4,380 to €2,981
- Gross operating margin -€6,892
down €6,892 (-8.0%), from €86,639 to €79,747
- Depreciation -€3,810
down €3,810 (-21.5%), from €17,721 to €13,911
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 | €118,950 | €123,722 | +€4,772 | +4.0% |
| Fixed assets | 21/28 | €39,763 | €25,852 | -€13,911 | -35.0% |
| Tangible fixed assets | 22/27 | €39,733 | €25,822 | -€13,911 | -35.0% |
| Furniture and vehicles | 24 | €39,733 | €25,822 | -€13,911 | -35.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €79,187 | €97,871 | +€18,684 | +23.6% |
| Amounts receivable within one year | 40/41 | €13,031 | €32,432 | +€19,401 | +149% |
| Trade receivables | 40 | €13,031 | €32,432 | +€19,401 | +149% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €64,836 | €64,874 | +€38 | +0.1% |
| Deferred charges and accrued income | 490/1 | €1,320 | €565 | -€755 | -57.2% |
| Total equity and liabilities | 10/49 | €118,950 | €123,722 | +€4,772 | +4.0% |
| Equity | 10/15 | €39,070 | €39,070 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,470 | €20,470 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,610 | €18,610 | = | 0.0% |
| Amounts payable | 17/49 | €79,880 | €84,652 | +€4,772 | +6.0% |
| Amounts payable within one year | 42/48 | €79,850 | €84,634 | +€4,784 | +6.0% |
| Trade debts | 44 | €4,380 | €2,981 | -€1,399 | -32.0% |
| Suppliers | 440/4 | €4,380 | €2,981 | -€1,399 | -32.0% |
| Taxes, remuneration and social security | 45 | €12,561 | €20,601 | +€8,039 | +64.0% |
| Taxes | 450/3 | €12,561 | €20,601 | +€8,039 | +64.0% |
| Other amounts payable | 47/48 | €62,909 | €61,052 | -€1,856 | -3.0% |
| Accrued charges and deferred income | 492/3 | €30 | €19 | -€11 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,721 | €13,911 | -€3,810 | -21.5% |
| Other operating charges | 640/8 | €484 | €500 | +€16 | +3.3% |
| Gross operating margin | 9900 | €86,639 | €79,747 | -€6,892 | -8.0% |
| Operating profit (loss) | 9901 | €68,434 | €65,335 | -€3,098 | -4.5% |
| Financial income | 75/76B | €130 | €113 | -€17 | -13.0% |
| Recurring financial income | 75 | €130 | €113 | -€17 | -13.0% |
| Financial charges | 65/66B | €677 | €774 | +€96 | +14.2% |
| Recurring financial charges | 65 | €677 | €774 | +€96 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €67,887 | €64,675 | -€3,212 | -4.7% |
| Income taxes | 67/77 | €14,149 | €14,681 | +€532 | +3.8% |
| Profit (loss) for the period | 9904 | €53,737 | €49,994 | -€3,743 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,737 | €49,994 | -€3,743 | -7.0% |
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.