DBOSSE CAR: 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.
DBOSSE CAR
Largest movements
- Stocks and contracts +€169,229
up €169,229 (+62.7%), from €269,742 to €438,971
- Receivables within one year +€19,654
up €19,654 (+1610.2%), from €1,221 to €20,874
of which Trade receivables: +€19,761
- Cash +€6,184
up €6,184 (+9.5%), from €64,957 to €71,141
mainly Other debts (+€108,505) and Net result for the year (+€57,399)
- Other debts +€108,505
up €108,505 (+50.6%), from €214,425 to €322,931
- Profit (loss) carried forward +€57,399
up €57,399 (+60.3%), from €95,145 to €152,544
- Tax, wage and social debts +€21,787
up €21,787 (+141.5%), from €15,402 to €37,189
of which Taxes: +€19,787
- Debts after one year +€5,915
new in 2025: €5,915
- Purchases and services -€570,029
no longer reported in 2025 (was €570,029)
- Gross operating margin +€52,014
up €52,014 (+92.7%), from €56,083 to €108,097
- Taxes +€30,140
new in 2025: €30,140
- Financial charges +€11,247
up €11,247 (+15967.0%), from €70 to €11,318
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 | €348,684 | €545,483 | +€196,799 | +56.4% |
| Fixed assets | 21/28 | €11,672 | €11,806 | +€134 | +1.1% |
| Tangible fixed assets | 22/27 | €11,672 | €11,806 | +€134 | +1.1% |
| Land and buildings | 22 | €5,562 | €4,322 | -€1,239 | -22.3% |
| Plant, machinery and equipment | 23 | €711 | €4,257 | +€3,546 | +499.0% |
| Furniture and vehicles | 24 | €5,399 | €3,226 | -€2,173 | -40.2% |
| Current assets | 29/58 | €337,012 | €533,677 | +€196,665 | +58.4% |
| Stocks and contracts in progress | 3 | €269,742 | €438,971 | +€169,229 | +62.7% |
| Stocks | 30/36 | €269,742 | €438,971 | +€169,229 | +62.7% |
| Amounts receivable within one year | 40/41 | €1,221 | €20,874 | +€19,654 | +1610.2% |
| Trade receivables | 40 | €1,113 | €20,874 | +€19,761 | +1775.2% |
| Other amounts receivable | 41 | €107 | - | -€107 | |
| Cash at bank and in hand | 54/58 | €64,957 | €71,141 | +€6,184 | +9.5% |
| Deferred charges and accrued income | 490/1 | €1,093 | €2,691 | +€1,598 | +146.2% |
| Total equity and liabilities | 10/49 | €348,684 | €545,483 | +€196,799 | +56.4% |
| Equity | 10/15 | €97,895 | €155,294 | +€57,399 | +58.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | - | -€250 | |
| Legal reserve | 130 | €250 | - | -€250 | |
| Distributable reserves | 133 | - | €250 | +€250 | |
| Profit (loss) carried forward | 14 | €95,145 | €152,544 | +€57,399 | +60.3% |
| Amounts payable | 17/49 | €250,789 | €390,189 | +€139,400 | +55.6% |
| Amounts payable after more than one year | 17 | - | €5,915 | +€5,915 | |
| Financial debts | 170/4 | - | €5,915 | +€5,915 | |
| Amounts payable within one year | 42/48 | €250,789 | €384,273 | +€133,484 | +53.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,084 | +€1,084 | |
| Trade debts | 44 | €20,961 | €23,069 | +€2,108 | +10.1% |
| Suppliers | 440/4 | €20,961 | €23,069 | +€2,108 | +10.1% |
| Taxes, remuneration and social security | 45 | €15,402 | €37,189 | +€21,787 | +141.5% |
| Taxes | 450/3 | €15,402 | €35,189 | +€19,787 | +128.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €214,425 | €322,931 | +€108,505 | +50.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €570,029 | - | -€570,029 | |
| Remuneration, social security and pensions | 62 | €176 | - | -€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,540 | €7,028 | -€513 | -6.8% |
| Other operating charges | 640/8 | €1,876 | €2,224 | +€347 | +18.5% |
| Gross operating margin | 9900 | €56,083 | €108,097 | +€52,014 | +92.7% |
| Operating profit (loss) | 9901 | €46,490 | €98,846 | +€52,356 | +112.6% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €70 | €11,318 | +€11,247 | +15967.0% |
| Recurring financial charges | 65 | €70 | €11,318 | +€11,247 | +15967.0% |
| Profit (loss) for the period before taxes | 9903 | €46,420 | €87,539 | +€41,119 | +88.6% |
| Income taxes | 67/77 | - | €30,140 | +€30,140 | |
| Profit (loss) for the period | 9904 | €46,420 | €57,399 | +€10,979 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,420 | €57,399 | +€10,979 | +23.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.