DBICTS: what changed
Two fiscal 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.
DBICTS
Largest movements
- Receivables within one year +€3,898
up €3,898 (+939.6%), from €415 to €4,313
of which Trade receivables: +€4,313
- Cash -€3,237
down €3,237 (-10.1%), from €31,972 to €28,734
mainly Receivables within one year (-€3,898) and Net result for the year (-€1,890)
- Financial fixed assets -€1,650
down €1,650 (-100.0%), from €1,650 to €0
- Profit (loss) carried forward -€1,890
down €1,890 (-51.5%), from €3,670 to €1,780
- Tax, wage and social debts +€980
up €980 (+15.0%), from €6,530 to €7,510
of which Taxes: +€1,390
- Gross operating margin +€12,094
up €12,094 (+92.0%), from -€13,144 to -€1,050
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.
Cash bridge derived
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 | €34,037 | €33,047 | -€989 | -2.9% |
| Fixed assets | 21/28 | €1,650 | €0 | -€1,650 | -100.0% |
| Financial fixed assets | 28 | €1,650 | €0 | -€1,650 | -100.0% |
| Current assets | 29/58 | €32,387 | €33,047 | +€661 | +2.0% |
| Amounts receivable within one year | 40/41 | €415 | €4,313 | +€3,898 | +939.6% |
| Trade receivables | 40 | - | €4,313 | +€4,313 | |
| Other amounts receivable | 41 | €415 | €0 | -€415 | -100.0% |
| Cash at bank and in hand | 54/58 | €31,972 | €28,734 | -€3,237 | -10.1% |
| Total equity and liabilities | 10/49 | €34,037 | €33,047 | -€989 | -2.9% |
| Equity | 10/15 | €27,343 | €25,453 | -€1,890 | -6.9% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €14,373 | €14,373 | = | 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% |
| Tax-exempt reserves | 132 | €12,513 | €12,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,670 | €1,780 | -€1,890 | -51.5% |
| Amounts payable | 17/49 | €6,694 | €7,594 | +€900 | +13.5% |
| Amounts payable within one year | 42/48 | €6,694 | €7,594 | +€900 | +13.5% |
| Trade debts | 44 | €164 | €84 | -€79 | -48.4% |
| Suppliers | 440/4 | €164 | €84 | -€79 | -48.4% |
| Taxes, remuneration and social security | 45 | €6,530 | €7,510 | +€980 | +15.0% |
| Taxes | 450/3 | €275 | €1,664 | +€1,390 | +505.6% |
| Remuneration and social security | 454/9 | €6,255 | €5,845 | -€410 | -6.6% |
| Other operating charges | 640/8 | €865 | €776 | -€89 | -10.3% |
| Gross operating margin | 9900 | -€13,144 | -€1,050 | +€12,094 | +92.0% |
| Operating profit (loss) | 9901 | -€14,009 | -€1,826 | +€12,184 | +87.0% |
| Financial charges | 65/66B | €64 | €64 | +€0 | +0.4% |
| Recurring financial charges | 65 | €64 | €64 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,073 | -€1,890 | +€12,183 | +86.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€14,073 | -€1,890 | +€12,183 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,073 | -€1,890 | +€12,183 | +86.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.