DBL: 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.
DBL
Largest movements
- Receivables after one year +€177,699
new in 2025: €177,699
- Receivables within one year -€174,540
no longer reported in 2025 (was €174,540)
- Financial fixed assets +€4,500
new in 2025: €4,500
- Cash +€2,386
up €2,386 (+441,802%), from €1 to €2,386
mainly Receivables within one year (+€174,540) and Net result for the year (+€6,641)
- Profit (loss) carried forward +€6,641
new in 2025: €6,641
- Trade debts +€3,126
up €3,126 (+136%), from €2,299 to €5,426
- Gross operating margin +€5,579
up €5,579, from -€1,375 to €4,204
- Taxes +€1,768
up €1,768 (+272%), from €650 to €2,418
- Financial income +€860
up €860 (+19.2%), from €4,471 to €5,331
- Other operating charges -€242
down €242 (-35.7%), from €679 to €437
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 | €179,012 | €189,916 | +€10,904 | +6.1% |
| Fixed assets | 21/28 | - | €4,500 | +€4,500 | |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €179,012 | €185,416 | +€6,404 | +3.6% |
| Amounts receivable after more than one year | 29 | - | €177,699 | +€177,699 | |
| Other amounts receivable | 291 | - | €177,699 | +€177,699 | |
| Amounts receivable within one year | 40/41 | €174,540 | - | -€174,540 | |
| Other amounts receivable | 41 | €174,540 | - | -€174,540 | |
| Cash at bank and in hand | 54/58 | €1 | €2,386 | +€2,386 | +441,802% |
| Deferred charges and accrued income | 490/1 | €4,471 | €5,331 | +€860 | +19.2% |
| Total equity and liabilities | 10/49 | €179,012 | €189,916 | +€10,904 | +6.1% |
| Equity | 10/15 | €175,432 | €182,073 | +€6,641 | +3.8% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €130,432 | €130,432 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €125,932 | €125,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,641 | +€6,641 | |
| Amounts payable | 17/49 | €3,580 | €7,843 | +€4,263 | +119% |
| Amounts payable within one year | 42/48 | €3,580 | €7,843 | +€4,263 | +119% |
| Trade debts | 44 | €2,299 | €5,426 | +€3,126 | +136% |
| Suppliers | 440/4 | €2,299 | €5,426 | +€3,126 | +136% |
| Taxes, remuneration and social security | 45 | €1,281 | €2,417 | +€1,137 | +88.7% |
| Taxes | 450/3 | €1,281 | €2,417 | +€1,137 | +88.7% |
| Other operating charges | 640/8 | €679 | €437 | -€242 | -35.7% |
| Gross operating margin | 9900 | -€1,375 | €4,204 | +€5,579 | |
| Operating profit (loss) | 9901 | -€2,054 | €3,767 | +€5,821 | |
| Financial income | 75/76B | €4,471 | €5,331 | +€860 | +19.2% |
| Recurring financial income | 75 | €4,471 | €5,331 | +€860 | +19.2% |
| Financial charges | 65/66B | €49 | €39 | -€10 | -19.9% |
| Recurring financial charges | 65 | €49 | €39 | -€10 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €2,368 | €9,059 | +€6,690 | +282% |
| Income taxes | 67/77 | €650 | €2,418 | +€1,768 | +272% |
| Profit (loss) for the period | 9904 | €1,719 | €6,641 | +€4,922 | +286% |
| Profit (loss) for the period to be appropriated | 9905 | €1,719 | €6,641 | +€4,922 | +286% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.