DBM EMERGENCY: 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 EMERGENCY
Largest movements
- Current investments +€80,131
up €80,131 (+364%), from €22,012 to €102,142
- Cash -€67,179
down €67,179 (-46.6%), from €144,113 to €76,934
mainly Contributions, distributions and other (-€165,000) and Current investments (-€80,131)
- Receivables within one year -€40,547
down €40,547 (-100%), from €40,547 to €0
of which Other amounts receivable: -€40,547
- Profit (loss) carried forward -€227,402
down €227,402 (-100%), from €227,402 to €0
- Reserves +€162,670
new in 2025: €162,670
- Other debts +€37,581
up €37,581, from €0 to €37,581
- Gross operating margin -€3,316
down €3,316 (-2.5%), from €133,902 to €130,586
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 | €232,239 | €204,993 | -€27,246 | -11.7% |
| Current assets | 29/58 | €232,239 | €204,993 | -€27,246 | -11.7% |
| Amounts receivable within one year | 40/41 | €40,547 | €0 | -€40,547 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €40,547 | €0 | -€40,547 | -100% |
| Current investments | 50/53 | €22,012 | €102,142 | +€80,131 | +364% |
| Cash at bank and in hand | 54/58 | €144,113 | €76,934 | -€67,179 | -46.6% |
| Deferred charges and accrued income | 490/1 | €25,568 | €25,917 | +€349 | +1.4% |
| Total equity and liabilities | 10/49 | €232,239 | €204,993 | -€27,246 | -11.7% |
| Equity | 10/15 | €229,402 | €164,670 | -€64,732 | -28.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €162,670 | +€162,670 | |
| Distributable reserves | 133 | - | €162,670 | +€162,670 | |
| Profit (loss) carried forward | 14 | €227,402 | €0 | -€227,402 | -100% |
| Amounts payable | 17/49 | €2,837 | €40,324 | +€37,486 | +1,321% |
| Amounts payable within one year | 42/48 | €2,837 | €40,324 | +€37,486 | +1,321% |
| Trade debts | 44 | €209 | €1,020 | +€811 | +388% |
| Suppliers | 440/4 | €209 | €1,020 | +€811 | +388% |
| Taxes, remuneration and social security | 45 | €2,628 | €1,723 | -€906 | -34.5% |
| Taxes | 450/3 | €2,628 | €1,723 | -€906 | -34.5% |
| Other amounts payable | 47/48 | €0 | €37,581 | +€37,581 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €654 | €934 | +€280 | +42.8% |
| Gross operating margin | 9900 | €133,902 | €130,586 | -€3,316 | -2.5% |
| Operating profit (loss) | 9901 | €133,248 | €129,652 | -€3,596 | -2.7% |
| Financial income | 75/76B | €1,966 | €1,210 | -€755 | -38.4% |
| Recurring financial income | 75 | €1,966 | €1,210 | -€755 | -38.4% |
| Financial charges | 65/66B | €404 | €310 | -€94 | -23.3% |
| Recurring financial charges | 65 | €404 | €310 | -€94 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €134,810 | €130,553 | -€4,257 | -3.2% |
| Income taxes | 67/77 | €31,451 | €30,285 | -€1,166 | -3.7% |
| Profit (loss) for the period | 9904 | €103,358 | €100,268 | -€3,091 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,358 | €100,268 | -€3,091 | -3.0% |
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 19 October 2026 via checked.be.