DBIT: 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.
DBIT
Largest movements
- Receivables within one year +€15,904
up €15,904 (+23.5%), from €67,586 to €83,490
of which Other amounts receivable: +€41,377
- Cash -€11,187
down €11,187 (-28.4%), from €39,434 to €28,248
mainly Receivables within one year (-€15,904) and Trade debts (-€14,699)
- Tangible fixed assets -€2,507
down €2,507 (-68.2%), from €3,678 to €1,171
- Reserves +€27,090
up €27,090 (+20.2%), from €134,228 to €161,318
of which Distributable reserves: +€27,090
- Trade debts -€14,699
down €14,699 (-32.1%), from €45,731 to €31,032
- Tax, wage and social debts -€6,864
down €6,864 (-32.9%), from €20,887 to €14,023
- Other debts -€2,916
down €2,916 (-100.0%), from €2,916 to €0
- Gross operating margin -€67,220
down €67,220 (-64.2%), from €104,648 to €37,429
- Taxes -€23,269
down €23,269 (-69.2%), from €33,635 to €10,367
- Financial income +€3,029
up €3,029 (+453.4%), from €668 to €3,697
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,363 | €224,974 | +€2,611 | +1.2% |
| Fixed assets | 21/28 | €3,678 | €1,171 | -€2,507 | -68.2% |
| Tangible fixed assets | 22/27 | €3,678 | €1,171 | -€2,507 | -68.2% |
| Plant, machinery and equipment | 23 | €3,678 | €1,171 | -€2,507 | -68.2% |
| Current assets | 29/58 | €218,685 | €223,803 | +€5,118 | +2.3% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,586 | €83,490 | +€15,904 | +23.5% |
| Trade receivables | 40 | €67,536 | €42,063 | -€25,473 | -37.7% |
| Other amounts receivable | 41 | €50 | €41,427 | +€41,377 | +83455.6% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,434 | €28,248 | -€11,187 | -28.4% |
| Deferred charges and accrued income | 490/1 | €1,665 | €2,065 | +€401 | +24.1% |
| Total equity and liabilities | 10/49 | €222,363 | €224,974 | +€2,611 | +1.2% |
| Equity | 10/15 | €152,828 | €179,918 | +€27,090 | +17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,228 | €161,318 | +€27,090 | +20.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €134,228 | €161,318 | +€27,090 | +20.2% |
| Amounts payable | 17/49 | €69,534 | €45,056 | -€24,479 | -35.2% |
| Amounts payable within one year | 42/48 | €69,534 | €45,056 | -€24,479 | -35.2% |
| Trade debts | 44 | €45,731 | €31,032 | -€14,699 | -32.1% |
| Suppliers | 440/4 | €45,731 | €31,032 | -€14,699 | -32.1% |
| Taxes, remuneration and social security | 45 | €20,887 | €14,023 | -€6,864 | -32.9% |
| Taxes | 450/3 | €20,887 | €14,023 | -€6,864 | -32.9% |
| Other amounts payable | 47/48 | €2,916 | €0 | -€2,916 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,507 | €2,507 | -€0 | 0.0% |
| Other operating charges | 640/8 | €985 | €986 | +€1 | +0.1% |
| Gross operating margin | 9900 | €104,648 | €37,429 | -€67,220 | -64.2% |
| Operating profit (loss) | 9901 | €101,156 | €33,936 | -€67,220 | -66.5% |
| Financial income | 75/76B | €668 | €3,697 | +€3,029 | +453.4% |
| Recurring financial income | 75 | €668 | €3,697 | +€3,029 | +453.4% |
| Financial charges | 65/66B | €74 | €176 | +€102 | +137.3% |
| Recurring financial charges | 65 | €74 | €176 | +€102 | +137.3% |
| Profit (loss) for the period before taxes | 9903 | €101,750 | €37,457 | -€64,294 | -63.2% |
| Income taxes | 67/77 | €33,635 | €10,367 | -€23,269 | -69.2% |
| Profit (loss) for the period | 9904 | €68,115 | €27,090 | -€41,025 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,115 | €27,090 | -€41,025 | -60.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.