DBMOTIVE: 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.
DBMOTIVE
Largest movements
- Current investments +€28,694
up €28,694 (+8.8%), from €327,516 to €356,210
- Cash -€13,649
down €13,649 (-28.1%), from €48,607 to €34,958
mainly Contributions, distributions and other (-€29,279) and Current investments (-€28,694)
- Reserves +€25,280
up €25,280 (+8.2%), from €308,595 to €333,875
- Other debts -€8,079
down €8,079 (-20.0%), from €40,370 to €32,291
- Financial income -€5,005
down €5,005 (-35.8%), from €13,966 to €8,960
- Gross operating margin +€1,713
up €1,713 (+2.5%), from €68,680 to €70,393
- Financial charges -€1,073
down €1,073 (-25.6%), from €4,187 to €3,114
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 | €395,156 | €415,729 | +€20,573 | +5.2% |
| Fixed assets | 21/28 | €3,461 | €4,959 | +€1,498 | +43.3% |
| Tangible fixed assets | 22/27 | €3,461 | €4,959 | +€1,498 | +43.3% |
| Plant, machinery and equipment | 23 | €3,461 | €2,632 | -€828 | -23.9% |
| Furniture and vehicles | 24 | - | €2,327 | +€2,327 | |
| Current assets | 29/58 | €391,695 | €410,770 | +€19,075 | +4.9% |
| Amounts receivable within one year | 40/41 | €15,475 | €18,179 | +€2,704 | +17.5% |
| Trade receivables | 40 | €13,504 | €15,510 | +€2,006 | +14.9% |
| Other amounts receivable | 41 | €1,972 | €2,670 | +€698 | +35.4% |
| Current investments | 50/53 | €327,516 | €356,210 | +€28,694 | +8.8% |
| Cash at bank and in hand | 54/58 | €48,607 | €34,958 | -€13,649 | -28.1% |
| Deferred charges and accrued income | 490/1 | €98 | €1,423 | +€1,325 | +1354.1% |
| Total equity and liabilities | 10/49 | €395,156 | €415,729 | +€20,573 | +5.2% |
| Equity | 10/15 | €342,978 | €368,258 | +€25,280 | +7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €308,595 | €333,875 | +€25,280 | +8.2% |
| Distributable reserves | 133 | €308,595 | €333,875 | +€25,280 | +8.2% |
| Profit (loss) carried forward | 14 | €21,983 | €21,983 | = | 0.0% |
| Amounts payable | 17/49 | €52,178 | €47,472 | -€4,707 | -9.0% |
| Amounts payable within one year | 42/48 | €52,178 | €47,472 | -€4,707 | -9.0% |
| Trade debts | 44 | €2,599 | €3,408 | +€809 | +31.1% |
| Suppliers | 440/4 | €2,599 | €3,408 | +€809 | +31.1% |
| Taxes, remuneration and social security | 45 | €9,209 | €11,772 | +€2,564 | +27.8% |
| Taxes | 450/3 | €9,209 | €8,659 | -€549 | -6.0% |
| Remuneration and social security | 454/9 | - | €3,113 | +€3,113 | |
| Other amounts payable | 47/48 | €40,370 | €32,291 | -€8,079 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €681 | €853 | +€172 | +25.2% |
| Other operating charges | 640/8 | €431 | €376 | -€55 | -12.7% |
| Gross operating margin | 9900 | €68,680 | €70,393 | +€1,713 | +2.5% |
| Operating profit (loss) | 9901 | €67,568 | €69,163 | +€1,596 | +2.4% |
| Financial income | 75/76B | €13,966 | €8,960 | -€5,005 | -35.8% |
| Recurring financial income | 75 | €13,966 | €8,960 | -€5,005 | -35.8% |
| Financial charges | 65/66B | €4,187 | €3,114 | -€1,073 | -25.6% |
| Recurring financial charges | 65 | €4,187 | €3,114 | -€1,073 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €77,347 | €75,010 | -€2,337 | -3.0% |
| Income taxes | 67/77 | €19,947 | €20,451 | +€504 | +2.5% |
| Profit (loss) for the period | 9904 | €57,400 | €54,559 | -€2,840 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,400 | €54,559 | -€2,840 | -4.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.