DBN EVENTS: 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.
DBN EVENTS
Largest movements
- Cash +€11,468
up €11,468 (+112.8%), from €10,168 to €21,636
mainly Net result for the year (+€10,366) and Trade debts (+€10,031)
- Deferred charges and accrued income +€11,419
up €11,419 (+935.2%), from €1,221 to €12,640
- Tangible fixed assets -€4,948
down €4,948 (-70.8%), from €6,984 to €2,036
of which Plant, machinery and equipment: -€3,331
- Receivables within one year +€1,414
up €1,414 (+17.5%), from €8,072 to €9,485
of which Trade receivables: +€1,827
- Stocks and contracts +€727
up €727 (+10.7%), from €6,772 to €7,499
- Trade debts +€10,031
up €10,031 (+442.5%), from €2,267 to €12,299
- Reserves +€8,171
new in 2025: €8,171
- Profit (loss) carried forward +€2,195
up €2,195 (+26.1%), from -€8,395 to -€6,200
- Gross operating margin +€12,543
up €12,543 (+271.4%), from €4,622 to €17,165
- Financial charges +€1,075
up €1,075 (+270.2%), from €398 to €1,472
- Taxes +€817
new in 2025: €817
- Depreciation -€572
down €572 (-20.0%), from €2,864 to €2,292
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 | €33,217 | €53,296 | +€20,080 | +60.5% |
| Fixed assets | 21/28 | €6,984 | €2,036 | -€4,948 | -70.8% |
| Tangible fixed assets | 22/27 | €6,984 | €2,036 | -€4,948 | -70.8% |
| Plant, machinery and equipment | 23 | €4,894 | €1,563 | -€3,331 | -68.1% |
| Furniture and vehicles | 24 | €2,090 | €473 | -€1,617 | -77.4% |
| Current assets | 29/58 | €26,233 | €51,260 | +€25,027 | +95.4% |
| Stocks and contracts in progress | 3 | €6,772 | €7,499 | +€727 | +10.7% |
| Stocks | 30/36 | €6,772 | €7,499 | +€727 | +10.7% |
| Amounts receivable within one year | 40/41 | €8,072 | €9,485 | +€1,414 | +17.5% |
| Trade receivables | 40 | €4,262 | €6,089 | +€1,827 | +42.9% |
| Other amounts receivable | 41 | €3,810 | €3,397 | -€413 | -10.8% |
| Cash at bank and in hand | 54/58 | €10,168 | €21,636 | +€11,468 | +112.8% |
| Deferred charges and accrued income | 490/1 | €1,221 | €12,640 | +€11,419 | +935.2% |
| Total equity and liabilities | 10/49 | €33,217 | €53,296 | +€20,080 | +60.5% |
| Equity | 10/15 | -€2,195 | €8,171 | +€10,366 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €8,171 | +€8,171 | |
| Distributable reserves | 133 | - | €8,171 | +€8,171 | |
| Profit (loss) carried forward | 14 | -€8,395 | -€6,200 | +€2,195 | +26.1% |
| Amounts payable | 17/49 | €35,411 | €45,125 | +€9,713 | +27.4% |
| Amounts payable within one year | 42/48 | €35,411 | €45,125 | +€9,713 | +27.4% |
| Trade debts | 44 | €2,267 | €12,299 | +€10,031 | +442.5% |
| Suppliers | 440/4 | €2,267 | €12,299 | +€10,031 | +442.5% |
| Other amounts payable | 47/48 | €33,144 | €32,826 | -€318 | -1.0% |
| Non-recurring operating income | 76A | €662 | - | -€662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,864 | €2,292 | -€572 | -20.0% |
| Other operating charges | 640/8 | €835 | €893 | +€58 | +6.9% |
| Non-recurring operating charges | 66A | - | €1,327 | +€1,327 | |
| Gross operating margin | 9900 | €4,622 | €17,165 | +€12,543 | +271.4% |
| Operating profit (loss) | 9901 | €923 | €12,652 | +€11,729 | +1271.1% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €398 | €1,472 | +€1,075 | +270.2% |
| Recurring financial charges | 65 | €398 | €1,472 | +€1,075 | +270.2% |
| Profit (loss) for the period before taxes | 9903 | €525 | €11,183 | +€10,658 | +2030.1% |
| Income taxes | 67/77 | - | €817 | +€817 | |
| Profit (loss) for the period | 9904 | €525 | €10,366 | +€9,841 | +1874.4% |
| Profit (loss) for the period to be appropriated | 9905 | €525 | €10,366 | +€9,841 | +1874.4% |
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 12 October 2026 via checked.be.