DBK: 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.
DBK
Largest movements
- Receivables within one year +€14,601
up €14,601 (+5.7%), from €258,093 to €272,694
of which Other amounts receivable: +€42,276
- Deferred charges and accrued income -€13,884
down €13,884 (-85.4%), from €16,266 to €2,383
- Cash +€13,196
up €13,196 (+37.2%), from €35,508 to €48,704
mainly Other debts (+€165,103) and Depreciation (+€15,653)
- Tangible fixed assets -€6,703
down €6,703 (-15.6%), from €43,041 to €36,338
of which Furniture and vehicles: -€6,225
- Stocks and contracts +€4,550
up €4,550 (+11.4%), from €39,840 to €44,390
- Other debts +€165,103
up €165,103 (+430.8%), from €38,324 to €203,427
- Short-term financial debts -€81,000
down €81,000 (-55.5%), from €146,000 to €65,000
- Trade debts -€34,221
down €34,221 (-49.7%), from €68,811 to €34,590
- Advances received -€30,250
down €30,250 (-61.0%), from €49,606 to €19,356
- Current portion of long-term debt -€5,290
down €5,290 (-100.0%), from €5,290 to €0
- Gross operating margin -€21,382
down €21,382 (-59.7%), from €35,835 to €14,452
- Financial income +€15,512
up €15,512 (+767938.6%), from €2 to €15,514
of which Non-recurring financial income: +€15,507
- Depreciation -€3,010
down €3,010 (-16.1%), from €18,663 to €15,653
- Staff costs +€2,899
up €2,899, from -€2,899 to €0
- Taxes -€829
down €829 (-40.6%), from €2,043 to €1,214
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 | €393,603 | €405,713 | +€12,110 | +3.1% |
| Fixed assets | 21/28 | €43,895 | €37,541 | -€6,353 | -14.5% |
| Tangible fixed assets | 22/27 | €43,041 | €36,338 | -€6,703 | -15.6% |
| Plant, machinery and equipment | 23 | €13,124 | €12,646 | -€478 | -3.6% |
| Furniture and vehicles | 24 | €29,917 | €23,692 | -€6,225 | -20.8% |
| Financial fixed assets | 28 | €854 | €1,204 | +€350 | +41.0% |
| Current assets | 29/58 | €349,708 | €368,171 | +€18,463 | +5.3% |
| Stocks and contracts in progress | 3 | €39,840 | €44,390 | +€4,550 | +11.4% |
| Stocks | 30/36 | €39,840 | €44,390 | +€4,550 | +11.4% |
| Amounts receivable within one year | 40/41 | €258,093 | €272,694 | +€14,601 | +5.7% |
| Trade receivables | 40 | €252,997 | €225,322 | -€27,675 | -10.9% |
| Other amounts receivable | 41 | €5,097 | €47,373 | +€42,276 | +829.5% |
| Cash at bank and in hand | 54/58 | €35,508 | €48,704 | +€13,196 | +37.2% |
| Deferred charges and accrued income | 490/1 | €16,266 | €2,383 | -€13,884 | -85.4% |
| Total equity and liabilities | 10/49 | €393,603 | €405,713 | +€12,110 | +3.1% |
| Equity | 10/15 | €75,499 | €75,634 | +€134 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,079 | €63,079 | = | 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 | €61,219 | €61,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,179 | -€6,045 | +€134 | +2.2% |
| Amounts payable | 17/49 | €318,103 | €330,079 | +€11,976 | +3.8% |
| Amounts payable after more than one year | 17 | €5,202 | €90 | -€5,111 | -98.3% |
| Financial debts | 170/4 | €5,111 | €0 | -€5,111 | -100.0% |
| Other amounts payable | 178/9 | €90 | €90 | = | 0.0% |
| Amounts payable within one year | 42/48 | €312,902 | €329,988 | +€17,087 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €5,290 | €0 | -€5,290 | -100.0% |
| Financial debts | 43 | €146,000 | €65,000 | -€81,000 | -55.5% |
| Credit institutions | 430/8 | €146,000 | €65,000 | -€81,000 | -55.5% |
| Trade debts | 44 | €68,811 | €34,590 | -€34,221 | -49.7% |
| Suppliers | 440/4 | €68,811 | €34,590 | -€34,221 | -49.7% |
| Advances received on contracts in progress | 46 | €49,606 | €19,356 | -€30,250 | -61.0% |
| Taxes, remuneration and social security | 45 | €4,870 | €7,615 | +€2,745 | +56.4% |
| Taxes | 450/3 | €4,562 | €7,307 | +€2,745 | +60.2% |
| Remuneration and social security | 454/9 | €308 | €308 | = | 0.0% |
| Other amounts payable | 47/48 | €38,324 | €203,427 | +€165,103 | +430.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€2,899 | €0 | +€2,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,663 | €15,653 | -€3,010 | -16.1% |
| Other operating charges | 640/8 | €1,090 | €1,400 | +€310 | +28.4% |
| Gross operating margin | 9900 | €35,835 | €14,452 | -€21,382 | -59.7% |
| Operating profit (loss) | 9901 | €18,981 | -€2,600 | -€21,581 | |
| Financial income | 75/76B | €2 | €15,514 | +€15,512 | +767938.6% |
| Recurring financial income | 75 | €2 | €8 | +€6 | +272.8% |
| Non-recurring financial income | 76B | €0 | €15,507 | +€15,507 | |
| Financial charges | 65/66B | €11,828 | €11,566 | -€262 | -2.2% |
| Recurring financial charges | 65 | €11,828 | €11,566 | -€262 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €7,154 | €1,348 | -€5,806 | -81.2% |
| Income taxes | 67/77 | €2,043 | €1,214 | -€829 | -40.6% |
| Profit (loss) for the period | 9904 | €5,112 | €134 | -€4,977 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,112 | €134 | -€4,977 | -97.4% |
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.