DBM CONCEPT: 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.
DBM CONCEPT
Largest movements
- Receivables within one year -€95,592
down €95,592 (-32.7%), from €292,085 to €196,494
of which Trade receivables: -€95,592
- Deferred charges and accrued income -€8,505
down €8,505 (-37.1%), from €22,935 to €14,430
- Tax, wage and social debts -€60,008
down €60,008 (-51.6%), from €116,291 to €56,283
of which Taxes: -€59,584
- Other debts -€37,761
down €37,761 (-61.5%), from €61,374 to €23,613
- Debts after one year -€6,907
down €6,907 (-28.0%), from €24,648 to €17,741
- Trade debts -€5,995
down €5,995 (-13.2%), from €45,503 to €39,509
- Profit (loss) carried forward +€4,368
up €4,368 (+5.3%), from €81,892 to €86,260
- Staff costs -€39,324
down €39,324 (-85.0%), from €46,287 to €6,962
- Gross operating margin -€14,482
down €14,482 (-35.2%), from €41,164 to €26,682
- Financial charges +€2,611
up €2,611 (+32.2%), from €8,106 to €10,718
- Financial income -€714
down €714 (-89.6%), from €797 to €83
- Depreciation -€528
down €528 (-34.6%), from €1,524 to €996
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 | €337,768 | €231,464 | -€106,303 | -31.5% |
| Fixed assets | 21/28 | €2,818 | €3,708 | +€890 | +31.6% |
| Tangible fixed assets | 22/27 | €2,628 | €3,518 | +€890 | +33.9% |
| Furniture and vehicles | 24 | €2,628 | €3,518 | +€890 | +33.9% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €334,950 | €227,757 | -€107,193 | -32.0% |
| Amounts receivable within one year | 40/41 | €292,085 | €196,494 | -€95,592 | -32.7% |
| Trade receivables | 40 | €285,885 | €190,294 | -€95,592 | -33.4% |
| Other amounts receivable | 41 | €6,200 | €6,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,929 | €16,833 | -€3,096 | -15.5% |
| Deferred charges and accrued income | 490/1 | €22,935 | €14,430 | -€8,505 | -37.1% |
| Total equity and liabilities | 10/49 | €337,768 | €231,464 | -€106,303 | -31.5% |
| Equity | 10/15 | €89,952 | €94,320 | +€4,368 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €81,892 | €86,260 | +€4,368 | +5.3% |
| Amounts payable | 17/49 | €247,815 | €137,145 | -€110,671 | -44.7% |
| Amounts payable after more than one year | 17 | €24,648 | €17,741 | -€6,907 | -28.0% |
| Financial debts | 170/4 | €24,648 | €17,741 | -€6,907 | -28.0% |
| Amounts payable within one year | 42/48 | €223,168 | €119,404 | -€103,764 | -46.5% |
| Trade debts | 44 | €45,503 | €39,509 | -€5,995 | -13.2% |
| Suppliers | 440/4 | €45,503 | €39,509 | -€5,995 | -13.2% |
| Taxes, remuneration and social security | 45 | €116,291 | €56,283 | -€60,008 | -51.6% |
| Taxes | 450/3 | €86,513 | €26,929 | -€59,584 | -68.9% |
| Remuneration and social security | 454/9 | €29,778 | €29,354 | -€424 | -1.4% |
| Other amounts payable | 47/48 | €61,374 | €23,613 | -€37,761 | -61.5% |
| Non-recurring operating income | 76A | €12,670 | - | -€12,670 | |
| Remuneration, social security and pensions | 62 | €46,287 | €6,962 | -€39,324 | -85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,524 | €996 | -€528 | -34.6% |
| Other operating charges | 640/8 | €3,005 | €3,379 | +€374 | +12.4% |
| Gross operating margin | 9900 | €41,164 | €26,682 | -€14,482 | -35.2% |
| Operating profit (loss) | 9901 | -€9,651 | €15,345 | +€24,996 | |
| Financial income | 75/76B | €797 | €83 | -€714 | -89.6% |
| Recurring financial income | 75 | €797 | €83 | -€714 | -89.6% |
| Financial charges | 65/66B | €8,106 | €10,718 | +€2,611 | +32.2% |
| Recurring financial charges | 65 | €8,106 | €10,718 | +€2,611 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,961 | €4,710 | +€21,670 | |
| Income taxes | 67/77 | €399 | €342 | -€57 | -14.3% |
| Profit (loss) for the period | 9904 | -€17,360 | €4,368 | +€21,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,360 | €4,368 | +€21,728 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.