DBMP: what changed
DBMP
Largest movements
- Receivables within one year +€34,485
new in 2025: €34,485
- Cash +€28,713
up €28,713 (+36.8%), from €78,121 to €106,834
mainly Net result for the year (+€88,843) and Tax, wage and social debts (+€7,821)
- Receivables after one year +€10,942
up €10,942 (+57.4%), from €19,058 to €30,000
of which Other amounts receivable: +€30,000
- Tangible fixed assets +€7,513
up €7,513 (+596%), from €1,261 to €8,774
of which Plant, machinery and equipment: +€7,781
- Profit (loss) carried forward +€80,986
up €80,986 (+118%), from €68,784 to €149,770
- Tax, wage and social debts +€7,821
up €7,821 (+46.4%), from €16,840 to €24,661
of which Taxes: +€5,813
- Trade debts -€7,384
down €7,384 (-97.1%), from €7,606 to €222
- Gross operating margin +€17,979
up €17,979 (+18.3%), from €98,106 to €116,085
- Taxes +€4,500
up €4,500 (+21.4%), from €21,000 to €25,500
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,440 | €180,093 | +€81,653 | +82.9% |
| Fixed assets | 21/28 | €1,261 | €8,774 | +€7,513 | +596% |
| Tangible fixed assets | 22/27 | €1,261 | €8,774 | +€7,513 | +596% |
| Plant, machinery and equipment | 23 | - | €7,781 | +€7,781 | |
| Furniture and vehicles | 24 | €1,261 | €993 | -€268 | -21.3% |
| Current assets | 29/58 | €97,179 | €171,319 | +€74,140 | +76.3% |
| Amounts receivable after more than one year | 29 | €19,058 | €30,000 | +€10,942 | +57.4% |
| Trade receivables | 290 | €19,058 | - | -€19,058 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | - | €34,485 | +€34,485 | |
| Trade receivables | 40 | - | €34,485 | +€34,485 | |
| Cash at bank and in hand | 54/58 | €78,121 | €106,834 | +€28,713 | +36.8% |
| Total equity and liabilities | 10/49 | €98,440 | €180,093 | +€81,653 | +82.9% |
| Equity | 10/15 | €73,784 | €154,770 | +€80,986 | +110% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,784 | €149,770 | +€80,986 | +118% |
| Amounts payable | 17/49 | €24,656 | €25,323 | +€667 | +2.7% |
| Amounts payable within one year | 42/48 | €24,656 | €25,323 | +€667 | +2.7% |
| Trade debts | 44 | €7,606 | €222 | -€7,384 | -97.1% |
| Suppliers | 440/4 | €7,606 | €222 | -€7,384 | -97.1% |
| Taxes, remuneration and social security | 45 | €16,840 | €24,661 | +€7,821 | +46.4% |
| Taxes | 450/3 | €16,840 | €22,653 | +€5,813 | +34.5% |
| Remuneration and social security | 454/9 | - | €2,008 | +€2,008 | |
| Other amounts payable | 47/48 | €210 | €440 | +€230 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79 | €274 | +€195 | +247% |
| Other operating charges | 640/8 | €1,044 | €1,759 | +€715 | +68.5% |
| Gross operating margin | 9900 | €98,106 | €116,085 | +€17,979 | +18.3% |
| Operating profit (loss) | 9901 | €96,983 | €114,052 | +€17,069 | +17.6% |
| Financial income | 75/76B | €1 | €375 | +€374 | +37,400% |
| Recurring financial income | 75 | €1 | €375 | +€374 | +37,400% |
| Financial charges | 65/66B | €57 | €84 | +€27 | +47.4% |
| Recurring financial charges | 65 | €57 | €84 | +€27 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €96,927 | €114,343 | +€17,416 | +18.0% |
| Income taxes | 67/77 | €21,000 | €25,500 | +€4,500 | +21.4% |
| Profit (loss) for the period | 9904 | €75,927 | €88,843 | +€12,916 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,927 | €88,843 | +€12,916 | +17.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.