DBNC TECHNICS: what changed
DBNC TECHNICS
Largest movements
- Cash +€69,472
up €69,472 (+57.5%), from €120,917 to €190,389
mainly Net result for the year (+€116,034) and Depreciation (+€49,307)
- Tangible fixed assets -€44,851
down €44,851 (-7.0%), from €641,075 to €596,224
of which Land and buildings: -€25,630
- Receivables within one year -€25,163
down €25,163 (-64.6%), from €38,946 to €13,784
of which Other amounts receivable: -€13,505
- Current investments +€22,969
up €22,969 (+30.5%), from €75,404 to €98,373
- Reserves +€115,500
up €115,500 (+27.0%), from €428,100 to €543,600
- Trade debts -€63,646
down €63,646 (-94.0%), from €67,709 to €4,063
- Debts after one year -€19,613
down €19,613 (-5.5%), from €357,570 to €337,956
- Other debts -€12,393
down €12,393 (-93.7%), from €13,226 to €833
- Gross operating margin +€27,719
up €27,719 (+13.9%), from €199,643 to €227,362
- Taxes +€9,385
up €9,385 (+20.3%), from €46,321 to €55,705
- Financial charges -€8,041
down €8,041 (-56.8%), from €14,160 to €6,119
- Financial income -€2,590
down €2,590 (-34.4%), from €7,530 to €4,940
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 | €915,649 | €937,669 | +€22,020 | +2.4% |
| Fixed assets | 21/28 | €641,075 | €596,224 | -€44,851 | -7.0% |
| Tangible fixed assets | 22/27 | €641,075 | €596,224 | -€44,851 | -7.0% |
| Land and buildings | 22 | €551,519 | €525,889 | -€25,630 | -4.6% |
| Plant, machinery and equipment | 23 | €11,330 | €11,416 | +€86 | +0.8% |
| Furniture and vehicles | 24 | €78,226 | €58,919 | -€19,307 | -24.7% |
| Current assets | 29/58 | €274,574 | €341,445 | +€66,871 | +24.4% |
| Stocks and contracts in progress | 3 | €35,365 | €34,785 | -€581 | -1.6% |
| Stocks | 30/36 | €35,365 | €34,785 | -€581 | -1.6% |
| Amounts receivable within one year | 40/41 | €38,946 | €13,784 | -€25,163 | -64.6% |
| Trade receivables | 40 | €18,993 | €7,336 | -€11,658 | -61.4% |
| Other amounts receivable | 41 | €19,953 | €6,448 | -€13,505 | -67.7% |
| Current investments | 50/53 | €75,404 | €98,373 | +€22,969 | +30.5% |
| Cash at bank and in hand | 54/58 | €120,917 | €190,389 | +€69,472 | +57.5% |
| Deferred charges and accrued income | 490/1 | €3,941 | €4,115 | +€174 | +4.4% |
| Total equity and liabilities | 10/49 | €915,649 | €937,669 | +€22,020 | +2.4% |
| Equity | 10/15 | €448,398 | €563,600 | +€115,201 | +25.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €428,100 | €543,600 | +€115,500 | +27.0% |
| Distributable reserves | 133 | €428,100 | €543,600 | +€115,500 | +27.0% |
| Profit (loss) carried forward | 14 | €299 | €0 | -€299 | -100% |
| Amounts payable | 17/49 | €467,251 | €374,069 | -€93,181 | -19.9% |
| Amounts payable after more than one year | 17 | €357,570 | €337,956 | -€19,613 | -5.5% |
| Financial debts | 170/4 | €357,570 | €337,956 | -€19,613 | -5.5% |
| Amounts payable within one year | 42/48 | €109,681 | €36,113 | -€73,568 | -67.1% |
| Current portion of amounts payable after more than one year | 42 | €19,312 | €19,613 | +€302 | +1.6% |
| Trade debts | 44 | €67,709 | €4,063 | -€63,646 | -94.0% |
| Suppliers | 440/4 | €67,709 | €4,063 | -€63,646 | -94.0% |
| Taxes, remuneration and social security | 45 | €9,434 | €11,603 | +€2,170 | +23.0% |
| Taxes | 450/3 | €9,434 | €11,603 | +€2,170 | +23.0% |
| Other amounts payable | 47/48 | €13,226 | €833 | -€12,393 | -93.7% |
| Non-recurring operating income | 76A | €4,537 | €0 | -€4,537 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,175 | €49,307 | +€1,133 | +2.4% |
| Other operating charges | 640/8 | €4,179 | €5,137 | +€958 | +22.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €199,643 | €227,362 | +€27,719 | +13.9% |
| Operating profit (loss) | 9901 | €147,290 | €172,918 | +€25,628 | +17.4% |
| Financial income | 75/76B | €7,530 | €4,940 | -€2,590 | -34.4% |
| Recurring financial income | 75 | €7,530 | €4,940 | -€2,590 | -34.4% |
| Financial charges | 65/66B | €14,160 | €6,119 | -€8,041 | -56.8% |
| Recurring financial charges | 65 | €14,160 | €6,119 | -€8,041 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €140,660 | €171,740 | +€31,080 | +22.1% |
| Income taxes | 67/77 | €46,321 | €55,705 | +€9,385 | +20.3% |
| Profit (loss) for the period | 9904 | €94,339 | €116,034 | +€21,695 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,339 | €116,034 | +€21,695 | +23.0% |
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 5 November 2026 via checked.be.