DBNS: 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.
DBNS
Largest movements
- Intangible fixed assets -€18,000
down €18,000 (-24.0%), from €74,954 to €56,954
- Stocks and contracts +€17,380
up €17,380 (+12.8%), from €135,669 to €153,049
- Receivables within one year +€3,522
up €3,522 (+13.3%), from €26,434 to €29,956
of which Other amounts receivable: +€3,771
- Debts after one year -€49,619
down €49,619 (-47.2%), from €105,139 to €55,520
- Trade debts +€41,461
up €41,461 (+40.7%), from €101,858 to €143,319
- Tax, wage and social debts +€28,178
up €28,178 (+61.3%), from €45,931 to €74,108
of which Taxes: +€16,190
- Profit (loss) carried forward -€26,629
down €26,629 (-65.1%), from -€40,905 to -€67,534
- Short-term financial debts +€8,758
new in 2026: €8,758
- Gross operating margin +€54,180
up €54,180 (+89.4%), from €60,599 to €114,779
- Staff costs +€33,947
up €33,947 (+49.9%), from €68,014 to €101,962
- Depreciation +€2,576
up €2,576 (+14.4%), from €17,869 to €20,445
- Other operating charges +€1,762
up €1,762 (+44.9%), from €3,921 to €5,683
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,328 | €266,790 | +€4,462 | +1.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €83,687 | €63,242 | -€20,445 | -24.4% |
| Intangible fixed assets | 21 | €74,954 | €56,954 | -€18,000 | -24.0% |
| Tangible fixed assets | 22/27 | €8,439 | €5,994 | -€2,445 | -29.0% |
| Land and buildings | 22 | €3,738 | €2,857 | -€881 | -23.6% |
| Plant, machinery and equipment | 23 | €4,701 | €3,136 | -€1,564 | -33.3% |
| Financial fixed assets | 28 | €294 | €294 | = | 0.0% |
| Current assets | 29/58 | €178,642 | €203,548 | +€24,907 | +13.9% |
| Stocks and contracts in progress | 3 | €135,669 | €153,049 | +€17,380 | +12.8% |
| Stocks | 30/36 | €135,669 | €153,049 | +€17,380 | +12.8% |
| Amounts receivable within one year | 40/41 | €26,434 | €29,956 | +€3,522 | +13.3% |
| Trade receivables | 40 | €1,542 | €1,293 | -€249 | -16.2% |
| Other amounts receivable | 41 | €24,892 | €28,663 | +€3,771 | +15.2% |
| Cash at bank and in hand | 54/58 | €13,489 | €15,142 | +€1,653 | +12.3% |
| Deferred charges and accrued income | 490/1 | €3,049 | €5,401 | +€2,352 | +77.1% |
| Total equity and liabilities | 10/49 | €262,328 | €266,790 | +€4,462 | +1.7% |
| Equity | 10/15 | -€37,905 | -€64,534 | -€26,629 | -70.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,905 | -€67,534 | -€26,629 | -65.1% |
| Amounts payable | 17/49 | €300,233 | €331,324 | +€31,091 | +10.4% |
| Amounts payable after more than one year | 17 | €105,139 | €55,520 | -€49,619 | -47.2% |
| Financial debts | 170/4 | €105,139 | €55,520 | -€49,619 | -47.2% |
| Amounts payable within one year | 42/48 | €195,094 | €275,804 | +€80,710 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €47,306 | €49,619 | +€2,313 | +4.9% |
| Financial debts | 43 | - | €8,758 | +€8,758 | |
| Credit institutions | 430/8 | - | €8,758 | +€8,758 | |
| Trade debts | 44 | €101,858 | €143,319 | +€41,461 | +40.7% |
| Suppliers | 440/4 | €101,858 | €143,319 | +€41,461 | +40.7% |
| Taxes, remuneration and social security | 45 | €45,931 | €74,108 | +€28,178 | +61.3% |
| Taxes | 450/3 | €39,252 | €55,442 | +€16,190 | +41.2% |
| Remuneration and social security | 454/9 | €6,679 | €18,666 | +€11,988 | +179.5% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | €1,189 | +€1,189 | |
| Remuneration, social security and pensions | 62 | €68,014 | €101,962 | +€33,947 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,869 | €20,445 | +€2,576 | +14.4% |
| Other operating charges | 640/8 | €3,921 | €5,683 | +€1,762 | +44.9% |
| Non-recurring operating charges | 66A | €1,196 | €1,859 | +€664 | +55.5% |
| Gross operating margin | 9900 | €60,599 | €114,779 | +€54,180 | +89.4% |
| Operating profit (loss) | 9901 | -€30,401 | -€15,170 | +€15,231 | +50.1% |
| Financial income | 75/76B | €129 | €27 | -€103 | -79.4% |
| Recurring financial income | 75 | €129 | €27 | -€103 | -79.4% |
| Financial charges | 65/66B | €10,579 | €11,128 | +€549 | +5.2% |
| Recurring financial charges | 65 | €10,579 | €11,128 | +€549 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€40,851 | -€26,271 | +€14,580 | +35.7% |
| Income taxes | 67/77 | €54 | €357 | +€304 | +565.8% |
| Profit (loss) for the period | 9904 | -€40,905 | -€26,629 | +€14,276 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,905 | -€26,629 | +€14,276 | +34.9% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.