DBM Rest: 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.
DBM Rest
Largest movements
- Cash -€73,432
down €73,432 (-33.9%), from €216,694 to €143,262
mainly Debts after one year (-€72,598) and Net result for the year (-€70,122)
- Tangible fixed assets -€48,750
down €48,750 (-15.7%), from €310,069 to €261,319
of which Other tangible fixed assets: -€37,114
- Debts after one year -€72,598
down €72,598 (-56.5%), from €128,486 to €55,889
- Profit (loss) carried forward -€70,122
down €70,122, from €0 to -€70,122
- Current portion of long-term debt +€16,787
up €16,787 (+22.9%), from €73,378 to €90,166
- Tax, wage and social debts +€15,878
up €15,878 (+11.9%), from €133,731 to €149,610
of which Remuneration and social security: +€33,465
- Trade debts -€12,457
down €12,457 (-4.5%), from €276,145 to €263,688
- Gross operating margin -€154,747
down €154,747 (-12.3%), from €1.3m to €1.1m
- Staff costs +€48,680
up €48,680 (+4.9%), from €1.0m to €1.1m
- Taxes -€14,617
down €14,617 (-28.8%), from €50,700 to €36,083
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 | €809,451 | €684,311 | -€125,140 | -15.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €310,069 | €261,319 | -€48,750 | -15.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €310,069 | €261,319 | -€48,750 | -15.7% |
| Plant, machinery and equipment | 23 | €54,504 | €46,907 | -€7,597 | -13.9% |
| Furniture and vehicles | 24 | €19,576 | €15,537 | -€4,039 | -20.6% |
| Other tangible fixed assets | 26 | €235,989 | €198,875 | -€37,114 | -15.7% |
| Current assets | 29/58 | €499,382 | €422,992 | -€76,390 | -15.3% |
| Stocks and contracts in progress | 3 | €27,064 | €24,231 | -€2,833 | -10.5% |
| Stocks | 30/36 | €27,064 | €24,231 | -€2,833 | -10.5% |
| Amounts receivable within one year | 40/41 | €251,514 | €248,307 | -€3,207 | -1.3% |
| Trade receivables | 40 | €8,011 | - | -€8,011 | |
| Other amounts receivable | 41 | €243,502 | €248,307 | +€4,804 | +2.0% |
| Cash at bank and in hand | 54/58 | €216,694 | €143,262 | -€73,432 | -33.9% |
| Deferred charges and accrued income | 490/1 | €4,111 | €7,192 | +€3,082 | +75.0% |
| Total equity and liabilities | 10/49 | €809,451 | €684,311 | -€125,140 | -15.5% |
| Equity | 10/15 | €184,296 | €114,173 | -€70,122 | -38.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €134,296 | €134,296 | = | 0.0% |
| Distributable reserves | 133 | €134,296 | €134,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€70,122 | -€70,122 | |
| Amounts payable | 17/49 | €625,155 | €570,138 | -€55,017 | -8.8% |
| Amounts payable after more than one year | 17 | €128,486 | €55,889 | -€72,598 | -56.5% |
| Financial debts | 170/4 | €128,486 | €55,889 | -€72,598 | -56.5% |
| Amounts payable within one year | 42/48 | €496,669 | €514,249 | +€17,580 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €73,378 | €90,166 | +€16,787 | +22.9% |
| Financial debts | 43 | €13,164 | €5,427 | -€7,737 | -58.8% |
| Credit institutions | 430/8 | €13,164 | €5,427 | -€7,737 | -58.8% |
| Trade debts | 44 | €276,145 | €263,688 | -€12,457 | -4.5% |
| Suppliers | 440/4 | €276,145 | €263,688 | -€12,457 | -4.5% |
| Taxes, remuneration and social security | 45 | €133,731 | €149,610 | +€15,878 | +11.9% |
| Taxes | 450/3 | €35,638 | €18,051 | -€17,586 | -49.3% |
| Remuneration and social security | 454/9 | €98,094 | €131,558 | +€33,465 | +34.1% |
| Other amounts payable | 47/48 | €250 | €5,359 | +€5,109 | +2044.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,003,474 | €1,052,153 | +€48,680 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,658 | €61,623 | +€2,965 | +5.1% |
| Other operating charges | 640/8 | €7,958 | €5,424 | -€2,535 | -31.9% |
| Gross operating margin | 9900 | €1,253,525 | €1,098,778 | -€154,747 | -12.3% |
| Operating profit (loss) | 9901 | €183,435 | -€20,422 | -€203,857 | |
| Financial income | 75/76B | - | €231 | +€231 | |
| Recurring financial income | 75 | - | €231 | +€231 | |
| Financial charges | 65/66B | €21,268 | €13,848 | -€7,420 | -34.9% |
| Recurring financial charges | 65 | €21,268 | €13,848 | -€7,420 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €162,167 | -€34,039 | -€196,206 | |
| Income taxes | 67/77 | €50,700 | €36,083 | -€14,617 | -28.8% |
| Profit (loss) for the period | 9904 | €111,466 | -€70,122 | -€181,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,466 | -€70,122 | -€181,589 |
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 7 October 2026 via checked.be.