DBMnet: 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.
DBMnet
Largest movements
- Cash +€39,928
up €39,928 (+166.1%), from €24,040 to €63,968
mainly Depreciation (+€28,061) and Net result for the year (+€26,235)
- Tangible fixed assets -€23,319
down €23,319 (-9.3%), from €249,947 to €226,628
of which Furniture and vehicles: -€15,458
- Debts after one year -€26,587
down €26,587 (-23.3%), from €113,930 to €87,343
- Reserves +€26,000
up €26,000 (+40.0%), from €65,000 to €91,000
- Tax, wage and social debts +€11,358
up €11,358 (+40.0%), from €28,389 to €39,747
of which Remuneration and social security: +€7,180
- Accrued charges and deferred income +€4,280
new in 2025: €4,280
- Gross operating margin -€35,493
down €35,493 (-13.5%), from €263,475 to €227,983
- Depreciation +€6,180
up €6,180 (+28.2%), from €21,881 to €28,061
- Taxes -€2,695
down €2,695 (-15.9%), from €16,906 to €14,211
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 | €340,413 | €358,838 | +€18,424 | +5.4% |
| Fixed assets | 21/28 | €249,947 | €226,628 | -€23,319 | -9.3% |
| Tangible fixed assets | 22/27 | €249,947 | €226,628 | -€23,319 | -9.3% |
| Land and buildings | 22 | €170,746 | €163,821 | -€6,925 | -4.1% |
| Plant, machinery and equipment | 23 | €2,701 | €1,765 | -€936 | -34.7% |
| Furniture and vehicles | 24 | €76,500 | €61,042 | -€15,458 | -20.2% |
| Current assets | 29/58 | €90,466 | €132,210 | +€41,743 | +46.1% |
| Amounts receivable within one year | 40/41 | €63,057 | €61,491 | -€1,566 | -2.5% |
| Trade receivables | 40 | €52,990 | €61,491 | +€8,501 | +16.0% |
| Other amounts receivable | 41 | €10,067 | - | -€10,067 | |
| Cash at bank and in hand | 54/58 | €24,040 | €63,968 | +€39,928 | +166.1% |
| Deferred charges and accrued income | 490/1 | €3,369 | €6,751 | +€3,381 | +100.4% |
| Total equity and liabilities | 10/49 | €340,413 | €358,838 | +€18,424 | +5.4% |
| Equity | 10/15 | €157,117 | €183,352 | +€26,235 | +16.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €65,000 | €91,000 | +€26,000 | +40.0% |
| Distributable reserves | 133 | €65,000 | €91,000 | +€26,000 | +40.0% |
| Profit (loss) carried forward | 14 | €32,117 | €32,352 | +€235 | +0.7% |
| Amounts payable | 17/49 | €183,297 | €175,486 | -€7,810 | -4.3% |
| Amounts payable after more than one year | 17 | €113,930 | €87,343 | -€26,587 | -23.3% |
| Financial debts | 170/4 | €113,930 | €87,343 | -€26,587 | -23.3% |
| Amounts payable within one year | 42/48 | €69,367 | €83,864 | +€14,497 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €25,749 | €26,521 | +€772 | +3.0% |
| Trade debts | 44 | €10,685 | €13,175 | +€2,490 | +23.3% |
| Suppliers | 440/4 | €10,685 | €13,175 | +€2,490 | +23.3% |
| Taxes, remuneration and social security | 45 | €28,389 | €39,747 | +€11,358 | +40.0% |
| Taxes | 450/3 | €7,987 | €12,164 | +€4,178 | +52.3% |
| Remuneration and social security | 454/9 | €20,403 | €27,583 | +€7,180 | +35.2% |
| Other amounts payable | 47/48 | €4,544 | €4,421 | -€123 | -2.7% |
| Accrued charges and deferred income | 492/3 | - | €4,280 | +€4,280 | |
| Remuneration, social security and pensions | 62 | €151,164 | €149,417 | -€1,747 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,881 | €28,061 | +€6,180 | +28.2% |
| Other operating charges | 640/8 | €3,215 | €2,944 | -€271 | -8.4% |
| Non-recurring operating charges | 66A | €22,226 | - | -€22,226 | |
| Gross operating margin | 9900 | €263,475 | €227,983 | -€35,493 | -13.5% |
| Operating profit (loss) | 9901 | €64,990 | €47,561 | -€17,429 | -26.8% |
| Financial income | 75/76B | €38 | €137 | +€99 | +264.1% |
| Recurring financial income | 75 | €38 | €137 | +€99 | +264.1% |
| Financial charges | 65/66B | €7,964 | €7,251 | -€712 | -8.9% |
| Recurring financial charges | 65 | €7,964 | €7,251 | -€712 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €57,064 | €40,446 | -€16,618 | -29.1% |
| Income taxes | 67/77 | €16,906 | €14,211 | -€2,695 | -15.9% |
| Profit (loss) for the period | 9904 | €40,158 | €26,235 | -€13,923 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,158 | €26,235 | -€13,923 | -34.7% |
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 6 October 2026 via checked.be.