DBLS: 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.
DBLS
Largest movements
- Cash +€82,329
up €82,329 (+287.1%), from €28,674 to €111,003
mainly Other debts (+€97,536) and Trade debts (+€29,268)
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets -€12,716
down €12,716 (-22.7%), from €56,014 to €43,298
of which Furniture and vehicles: -€10,589
- Receivables within one year -€11,637
down €11,637 (-78.0%), from €14,918 to €3,281
of which Trade receivables: -€12,705
- Other debts +€97,536
up €97,536 (+2228.3%), from €4,377 to €101,914
- Profit (loss) carried forward -€88,705
no longer reported in 2025 (was €88,705)
- Trade debts +€29,268
up €29,268 (+892.0%), from €3,281 to €32,549
- Advances received +€2,520
new in 2025: €2,520
- Tax, wage and social debts -€2,316
down €2,316 (-10.9%), from €21,267 to €18,952
- Gross operating margin -€18,024
down €18,024 (-27.8%), from €64,819 to €46,795
- Taxes -€3,140
down €3,140 (-29.5%), from €10,638 to €7,498
- Depreciation -€1,132
down €1,132 (-7.2%), from €15,704 to €14,572
- Financial income +€738
up €738 (+11902.7%), from €6 to €744
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 | €119,630 | €159,032 | +€39,402 | +32.9% |
| Fixed assets | 21/28 | €56,014 | €43,298 | -€12,716 | -22.7% |
| Tangible fixed assets | 22/27 | €56,014 | €43,298 | -€12,716 | -22.7% |
| Land and buildings | 22 | €7,750 | €6,244 | -€1,506 | -19.4% |
| Plant, machinery and equipment | 23 | €5,598 | €4,976 | -€622 | -11.1% |
| Furniture and vehicles | 24 | €42,667 | €32,078 | -€10,589 | -24.8% |
| Current assets | 29/58 | €63,616 | €115,734 | +€52,118 | +81.9% |
| Amounts receivable within one year | 40/41 | €14,918 | €3,281 | -€11,637 | -78.0% |
| Trade receivables | 40 | €12,705 | - | -€12,705 | |
| Other amounts receivable | 41 | €2,213 | €3,281 | +€1,068 | +48.3% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €28,674 | €111,003 | +€82,329 | +287.1% |
| Deferred charges and accrued income | 490/1 | €24 | €1,450 | +€1,426 | +5980.5% |
| Total equity and liabilities | 10/49 | €119,630 | €159,032 | +€39,402 | +32.9% |
| Equity | 10/15 | €90,705 | €3,097 | -€87,607 | -96.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €1,097 | +€1,097 | |
| Distributable reserves | 133 | - | €1,097 | +€1,097 | |
| Profit (loss) carried forward | 14 | €88,705 | - | -€88,705 | |
| Amounts payable | 17/49 | €28,925 | €155,934 | +€127,009 | +439.1% |
| Amounts payable within one year | 42/48 | €28,925 | €155,934 | +€127,009 | +439.1% |
| Trade debts | 44 | €3,281 | €32,549 | +€29,268 | +892.0% |
| Suppliers | 440/4 | €3,281 | €32,549 | +€29,268 | +892.0% |
| Advances received on contracts in progress | 46 | - | €2,520 | +€2,520 | |
| Taxes, remuneration and social security | 45 | €21,267 | €18,952 | -€2,316 | -10.9% |
| Taxes | 450/3 | €21,267 | €18,952 | -€2,316 | -10.9% |
| Other amounts payable | 47/48 | €4,377 | €101,914 | +€97,536 | +2228.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,704 | €14,572 | -€1,132 | -7.2% |
| Other operating charges | 640/8 | €367 | €281 | -€85 | -23.3% |
| Gross operating margin | 9900 | €64,819 | €46,795 | -€18,024 | -27.8% |
| Operating profit (loss) | 9901 | €48,748 | €31,942 | -€16,806 | -34.5% |
| Financial income | 75/76B | €6 | €744 | +€738 | +11902.7% |
| Recurring financial income | 75 | €6 | €744 | +€738 | +11902.7% |
| Financial charges | 65/66B | €65 | €296 | +€231 | +355.1% |
| Recurring financial charges | 65 | €65 | €296 | +€231 | +355.1% |
| Profit (loss) for the period before taxes | 9903 | €48,690 | €32,391 | -€16,299 | -33.5% |
| Income taxes | 67/77 | €10,638 | €7,498 | -€3,140 | -29.5% |
| Profit (loss) for the period | 9904 | €38,051 | €24,893 | -€13,159 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,051 | €24,893 | -€13,159 | -34.6% |
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 6 October 2026 via checked.be.