DBM GROUP: 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 GROUP
Largest movements
- Tangible fixed assets -€53,707
down €53,707 (-4.8%), from €1.1m to €1.1m
of which Land and buildings: -€38,577
- Cash +€21,480
up €21,480 (+46.0%), from €46,693 to €68,173
mainly Depreciation (+€65,257) and Tax, wage and social debts (+€10,625)
- Other debts -€60,062
down €60,062 (-6.9%), from €869,341 to €809,279
- Gross operating margin +€39,236
up €39,236 (+76.2%), from €51,475 to €90,711
- Taxes +€7,852
up €7,852 (+2,214%), from €355 to €8,207
- Depreciation +€7,611
up €7,611 (+13.2%), from €57,646 to €65,257
- Financial charges -€2,704
down €2,704 (-97.4%), from €2,777 to €72
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 | €1,210,429 | €1,168,835 | -€41,593 | -3.4% |
| Fixed assets | 21/28 | €1,150,324 | €1,096,617 | -€53,707 | -4.7% |
| Tangible fixed assets | 22/27 | €1,128,825 | €1,075,118 | -€53,707 | -4.8% |
| Land and buildings | 22 | €869,283 | €830,706 | -€38,577 | -4.4% |
| Plant, machinery and equipment | 23 | €2,094 | €1,664 | -€430 | -20.5% |
| Furniture and vehicles | 24 | €72,768 | €58,068 | -€14,700 | -20.2% |
| Other tangible fixed assets | 26 | €184,680 | €184,680 | = | 0.0% |
| Financial fixed assets | 28 | €21,499 | €21,499 | = | 0.0% |
| Current assets | 29/58 | €60,105 | €72,218 | +€12,113 | +20.2% |
| Amounts receivable within one year | 40/41 | €9,621 | - | -€9,621 | |
| Trade receivables | 40 | €6,735 | - | -€6,735 | |
| Other amounts receivable | 41 | €2,886 | - | -€2,886 | |
| Current investments | 50/53 | €2,093 | €2,093 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,693 | €68,173 | +€21,480 | +46.0% |
| Deferred charges and accrued income | 490/1 | €1,698 | €1,952 | +€255 | +15.0% |
| Total equity and liabilities | 10/49 | €1,210,429 | €1,168,835 | -€41,593 | -3.4% |
| Equity | 10/15 | €78,845 | €87,736 | +€8,891 | +11.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,295 | €64,186 | +€8,891 | +16.1% |
| Amounts payable | 17/49 | €1,131,584 | €1,081,100 | -€50,484 | -4.5% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Other amounts payable | 178/9 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €874,823 | €824,186 | -€50,636 | -5.8% |
| Trade debts | 44 | €5,127 | €3,927 | -€1,200 | -23.4% |
| Suppliers | 440/4 | €5,127 | €3,927 | -€1,200 | -23.4% |
| Taxes, remuneration and social security | 45 | €355 | €10,980 | +€10,625 | +2,996% |
| Taxes | 450/3 | €355 | €10,980 | +€10,625 | +2,996% |
| Other amounts payable | 47/48 | €869,341 | €809,279 | -€60,062 | -6.9% |
| Accrued charges and deferred income | 492/3 | €6,761 | €6,913 | +€152 | +2.3% |
| Non-recurring operating income | 76A | - | €19,800 | +€19,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,646 | €65,257 | +€7,611 | +13.2% |
| Other operating charges | 640/8 | €8,203 | €7,928 | -€276 | -3.4% |
| Non-recurring operating charges | 66A | €112 | €357 | +€245 | +219% |
| Gross operating margin | 9900 | €51,475 | €90,711 | +€39,236 | +76.2% |
| Operating profit (loss) | 9901 | -€14,487 | €17,169 | +€31,656 | |
| Financial charges | 65/66B | €2,777 | €72 | -€2,704 | -97.4% |
| Recurring financial charges | 65 | €2,777 | €72 | -€2,704 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,263 | €17,097 | +€34,360 | |
| Income taxes | 67/77 | €355 | €8,207 | +€7,852 | +2,214% |
| Profit (loss) for the period | 9904 | -€17,618 | €8,891 | +€26,508 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,618 | €8,891 | +€26,508 |
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 13 October 2026 via checked.be.