DBL Concepts: 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.
DBL Concepts
Largest movements
- Receivables within one year +€60,732
up €60,732 (+8.9%), from €684,877 to €745,609
of which Trade receivables: +€147,903
- Tangible fixed assets -€19,552
down €19,552 (-8.6%), from €228,334 to €208,782
of which Furniture and vehicles: -€17,603
- Other debts -€126,635
down €126,635 (-93.8%), from €135,000 to €8,365
- Profit (loss) carried forward +€125,570
up €125,570 (+17.4%), from €720,654 to €846,224
- Advances received +€74,594
up €74,594, from €0 to €74,594
- Debts after one year -€27,419
down €27,419 (-17.8%), from €153,719 to €126,299
- Trade debts +€14,802
up €14,802 (+60.8%), from €24,364 to €39,166
- Staff costs +€51,563
up €51,563 (+555.0%), from €9,290 to €60,853
- Gross operating margin +€50,343
up €50,343 (+22.6%), from €222,776 to €273,119
- Depreciation +€13,324
up €13,324 (+70.1%), from €19,004 to €32,328
- Taxes -€3,588
down €3,588 (-8.0%), from €45,101 to €41,513
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 | €1,079,516 | €1,148,276 | +€68,760 | +6.4% |
| Fixed assets | 21/28 | €229,334 | €213,234 | -€16,101 | -7.0% |
| Intangible fixed assets | 21 | - | €3,452 | +€3,452 | |
| Tangible fixed assets | 22/27 | €228,334 | €208,782 | -€19,552 | -8.6% |
| Land and buildings | 22 | €142,135 | €133,918 | -€8,217 | -5.8% |
| Plant, machinery and equipment | 23 | €292 | €6,558 | +€6,267 | +2148.2% |
| Furniture and vehicles | 24 | €85,908 | €68,305 | -€17,603 | -20.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €850,181 | €935,043 | +€84,861 | +10.0% |
| Stocks and contracts in progress | 3 | €28,093 | €36,798 | +€8,705 | +31.0% |
| Stocks | 30/36 | €28,093 | €36,798 | +€8,705 | +31.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €684,877 | €745,609 | +€60,732 | +8.9% |
| Trade receivables | 40 | €536,795 | €684,698 | +€147,903 | +27.6% |
| Other amounts receivable | 41 | €148,082 | €60,911 | -€87,171 | -58.9% |
| Cash at bank and in hand | 54/58 | €132,860 | €142,027 | +€9,167 | +6.9% |
| Deferred charges and accrued income | 490/1 | €4,352 | €10,609 | +€6,257 | +143.8% |
| Total equity and liabilities | 10/49 | €1,079,516 | €1,148,276 | +€68,760 | +6.4% |
| Equity | 10/15 | €725,654 | €851,224 | +€125,570 | +17.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €720,654 | €846,224 | +€125,570 | +17.4% |
| Amounts payable | 17/49 | €353,861 | €297,052 | -€56,810 | -16.1% |
| Amounts payable after more than one year | 17 | €153,719 | €126,299 | -€27,419 | -17.8% |
| Financial debts | 170/4 | €153,719 | €126,299 | -€27,419 | -17.8% |
| Amounts payable within one year | 42/48 | €199,921 | €169,300 | -€30,622 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €28,080 | €28,749 | +€670 | +2.4% |
| Trade debts | 44 | €24,364 | €39,166 | +€14,802 | +60.8% |
| Suppliers | 440/4 | €24,364 | €39,166 | +€14,802 | +60.8% |
| Advances received on contracts in progress | 46 | €0 | €74,594 | +€74,594 | |
| Taxes, remuneration and social security | 45 | €12,477 | €18,426 | +€5,949 | +47.7% |
| Taxes | 450/3 | €5,365 | €3,121 | -€2,244 | -41.8% |
| Remuneration and social security | 454/9 | €7,112 | €15,305 | +€8,193 | +115.2% |
| Other amounts payable | 47/48 | €135,000 | €8,365 | -€126,635 | -93.8% |
| Accrued charges and deferred income | 492/3 | €221 | €1,452 | +€1,231 | +557.1% |
| Remuneration, social security and pensions | 62 | €9,290 | €60,853 | +€51,563 | +555.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,004 | €32,328 | +€13,324 | +70.1% |
| Other operating charges | 640/8 | €2,900 | €4,037 | +€1,138 | +39.2% |
| Non-recurring operating charges | 66A | - | €363 | +€363 | |
| Gross operating margin | 9900 | €222,776 | €273,119 | +€50,343 | +22.6% |
| Operating profit (loss) | 9901 | €191,582 | €175,537 | -€16,045 | -8.4% |
| Financial income | 75/76B | €4,760 | €2,728 | -€2,031 | -42.7% |
| Recurring financial income | 75 | €4,760 | €2,728 | -€2,031 | -42.7% |
| Financial charges | 65/66B | €9,076 | €11,183 | +€2,106 | +23.2% |
| Recurring financial charges | 65 | €9,076 | €11,183 | +€2,106 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €187,265 | €167,083 | -€20,182 | -10.8% |
| Income taxes | 67/77 | €45,101 | €41,513 | -€3,588 | -8.0% |
| Profit (loss) for the period | 9904 | €142,165 | €125,570 | -€16,595 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €142,165 | €125,570 | -€16,595 | -11.7% |
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 8 October 2026 via checked.be.