DBMC: 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.
DBMC
Largest movements
- Receivables after one year -€75,162
down €75,162 (-41.8%), from €179,787 to €104,625
- Current investments -€41,898
down €41,898 (-53.8%), from €77,898 to €36,000
- Cash +€12,166
up €12,166 (+7.6%), from €161,023 to €173,189
mainly Net result for the year (+€80,052) and Receivables after one year (+€75,162)
- Other debts -€88,866
down €88,866 (-55.7%), from €159,548 to €70,682
- Tax, wage and social debts -€20,617
down €20,617 (-43.7%), from €47,193 to €26,576
- Reserves +€9,370
up €9,370 (+4.3%), from €215,873 to €225,243
- Gross operating margin +€15,529
up €15,529 (+16.3%), from €95,285 to €110,814
- Financial income -€3,628
down €3,628 (-31.8%), from €11,427 to €7,798
- Taxes +€2,197
up €2,197 (+7.2%), from €30,441 to €32,638
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,715 | €325,336 | -€97,379 | -23.0% |
| Fixed assets | 21/28 | €2,825 | €5,017 | +€2,192 | +77.6% |
| Tangible fixed assets | 22/27 | €2,825 | €5,017 | +€2,192 | +77.6% |
| Plant, machinery and equipment | 23 | €714 | €380 | -€335 | -46.9% |
| Furniture and vehicles | 24 | €2,110 | €4,637 | +€2,527 | +120% |
| Current assets | 29/58 | €419,890 | €320,319 | -€99,571 | -23.7% |
| Amounts receivable after more than one year | 29 | €179,787 | €104,625 | -€75,162 | -41.8% |
| Other amounts receivable | 291 | €179,787 | €104,625 | -€75,162 | -41.8% |
| Amounts receivable within one year | 40/41 | - | €2,827 | +€2,827 | |
| Other amounts receivable | 41 | - | €2,827 | +€2,827 | |
| Current investments | 50/53 | €77,898 | €36,000 | -€41,898 | -53.8% |
| Cash at bank and in hand | 54/58 | €161,023 | €173,189 | +€12,166 | +7.6% |
| Deferred charges and accrued income | 490/1 | €1,183 | €3,678 | +€2,496 | +211% |
| Total equity and liabilities | 10/49 | €422,715 | €325,336 | -€97,379 | -23.0% |
| Equity | 10/15 | €215,973 | €225,343 | +€9,370 | +4.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €215,873 | €225,243 | +€9,370 | +4.3% |
| Distributable reserves | 133 | €215,873 | €225,243 | +€9,370 | +4.3% |
| Amounts payable | 17/49 | €206,742 | €99,992 | -€106,749 | -51.6% |
| Amounts payable within one year | 42/48 | €206,742 | €99,992 | -€106,749 | -51.6% |
| Trade debts | 44 | - | €2,734 | +€2,734 | |
| Suppliers | 440/4 | - | €2,734 | +€2,734 | |
| Taxes, remuneration and social security | 45 | €47,193 | €26,576 | -€20,617 | -43.7% |
| Taxes | 450/3 | €47,193 | €26,576 | -€20,617 | -43.7% |
| Other amounts payable | 47/48 | €159,548 | €70,682 | -€88,866 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | €1,728 | +€772 | +80.7% |
| Other operating charges | 640/8 | €880 | €1,037 | +€157 | +17.8% |
| Gross operating margin | 9900 | €95,285 | €110,814 | +€15,529 | +16.3% |
| Operating profit (loss) | 9901 | €93,448 | €108,049 | +€14,600 | +15.6% |
| Financial income | 75/76B | €11,427 | €7,798 | -€3,628 | -31.8% |
| Recurring financial income | 75 | €11,427 | €7,798 | -€3,628 | -31.8% |
| Financial charges | 65/66B | €3,497 | €3,156 | -€341 | -9.7% |
| Recurring financial charges | 65 | €3,497 | €3,156 | -€341 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €101,378 | €112,691 | +€11,313 | +11.2% |
| Income taxes | 67/77 | €30,441 | €32,638 | +€2,197 | +7.2% |
| Profit (loss) for the period | 9904 | €70,937 | €80,052 | +€9,115 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,937 | €80,052 | +€9,115 | +12.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.