DBMed: 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.
DBMed
Largest movements
- Current investments +€81,200
up €81,200, from €0 to €81,200
- Tangible fixed assets -€18,925
down €18,925 (-24.8%), from €76,441 to €57,516
of which Furniture and vehicles: -€12,955
- Cash -€14,742
down €14,742 (-5.7%), from €258,993 to €244,251
mainly Current investments (-€81,200) and Contributions, distributions and other (-€44,436)
- Receivables within one year -€11,669
down €11,669 (-7.5%), from €156,190 to €144,521
of which Other amounts receivable: -€26,782
- Reserves +€68,430
up €68,430 (+15.9%), from €429,480 to €497,910
- Debts after one year -€17,875
down €17,875 (-25.2%), from €71,046 to €53,171
- Contributions -€12,400
no longer reported in 2025 (was €12,400)
- Depreciation -€4,627
down €4,627 (-17.8%), from €26,039 to €21,412
- Taxes +€3,378
up €3,378 (+8.6%), from €39,146 to €42,524
- Financial charges -€1,982
down €1,982 (-38.9%), from €5,098 to €3,116
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 | €545,697 | €578,892 | +€33,195 | +6.1% |
| Fixed assets | 21/28 | €76,441 | €57,516 | -€18,925 | -24.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €76,441 | €57,516 | -€18,925 | -24.8% |
| Plant, machinery and equipment | 23 | €1,562 | €1,012 | -€550 | -35.2% |
| Furniture and vehicles | 24 | €45,651 | €32,696 | -€12,955 | -28.4% |
| Other tangible fixed assets | 26 | €29,228 | €23,808 | -€5,420 | -18.5% |
| Current assets | 29/58 | €469,256 | €521,376 | +€52,120 | +11.1% |
| Amounts receivable within one year | 40/41 | €156,190 | €144,521 | -€11,669 | -7.5% |
| Trade receivables | 40 | €129,409 | €144,521 | +€15,113 | +11.7% |
| Other amounts receivable | 41 | €26,782 | - | -€26,782 | |
| Current investments | 50/53 | €0 | €81,200 | +€81,200 | |
| Cash at bank and in hand | 54/58 | €258,993 | €244,251 | -€14,742 | -5.7% |
| Deferred charges and accrued income | 490/1 | €54,073 | €51,403 | -€2,669 | -4.9% |
| Total equity and liabilities | 10/49 | €545,697 | €578,892 | +€33,195 | +6.1% |
| Equity | 10/15 | €441,880 | €497,910 | +€56,030 | +12.7% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €429,480 | €497,910 | +€68,430 | +15.9% |
| Distributable reserves | 133 | €429,480 | €497,910 | +€68,430 | +15.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €103,817 | €80,983 | -€22,834 | -22.0% |
| Amounts payable after more than one year | 17 | €71,046 | €53,171 | -€17,875 | -25.2% |
| Financial debts | 170/4 | €71,046 | €53,171 | -€17,875 | -25.2% |
| Amounts payable within one year | 42/48 | €31,236 | €27,812 | -€3,424 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €17,324 | €17,875 | +€552 | +3.2% |
| Financial debts | 43 | €5,042 | €4,234 | -€808 | -16.0% |
| Credit institutions | 430/8 | €5,042 | €4,234 | -€808 | -16.0% |
| Trade debts | 44 | €1,172 | €368 | -€804 | -68.6% |
| Suppliers | 440/4 | €1,172 | €368 | -€804 | -68.6% |
| Taxes, remuneration and social security | 45 | €0 | €2,140 | +€2,140 | |
| Taxes | 450/3 | €0 | €2,140 | +€2,140 | |
| Other amounts payable | 47/48 | €7,698 | €3,193 | -€4,505 | -58.5% |
| Accrued charges and deferred income | 492/3 | €1,535 | - | -€1,535 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,039 | €21,412 | -€4,627 | -17.8% |
| Other operating charges | 640/8 | €1,346 | €766 | -€579 | -43.1% |
| Gross operating margin | 9900 | €165,444 | €166,799 | +€1,355 | +0.8% |
| Operating profit (loss) | 9901 | €138,060 | €144,621 | +€6,562 | +4.8% |
| Financial income | 75/76B | €445 | €1,484 | +€1,039 | +233.8% |
| Recurring financial income | 75 | €445 | €1,484 | +€1,039 | +233.8% |
| Financial charges | 65/66B | €5,098 | €3,116 | -€1,982 | -38.9% |
| Recurring financial charges | 65 | €5,098 | €3,116 | -€1,982 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €133,407 | €142,990 | +€9,583 | +7.2% |
| Income taxes | 67/77 | €39,146 | €42,524 | +€3,378 | +8.6% |
| Profit (loss) for the period | 9904 | €94,260 | €100,466 | +€6,206 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,260 | €100,466 | +€6,206 | +6.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.