Dbouchage-Expert: 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.
Dbouchage-Expert
Largest movements
- Receivables within one year -€11,614
down €11,614 (-33.0%), from €35,202 to €23,588
of which Trade receivables: -€9,563
- Deferred charges and accrued income +€7,830
new in 2025: €7,830
- Tangible fixed assets -€4,788
down €4,788 (-20.1%), from €23,822 to €19,035
of which Furniture and vehicles: -€5,037
- Cash -€2,337
down €2,337 (-18.1%), from €12,881 to €10,544
mainly Other debts (-€10,000) and Trade debts (-€7,937)
- Reserves +€10,000
up €10,000 (+1,333%), from €750 to €10,750
of which Distributable reserves: +€10,000
- Other debts -€10,000
down €10,000 (-31.3%), from €31,940 to €21,940
- Trade debts -€7,937
down €7,937 (-75.8%), from €10,471 to €2,535
- Tax, wage and social debts -€3,032
down €3,032 (-49.5%), from €6,124 to €3,092
of which Taxes: -€3,634
- Gross operating margin +€12,774
up €12,774 (+49.3%), from €25,897 to €38,671
- Other operating charges +€10,419
up €10,419 (+1,227%), from €849 to €11,268
- Depreciation +€5,469
up €5,469 (+141%), from €3,886 to €9,355
- Taxes +€3,207
up €3,207 (+52.1%), from €6,155 to €9,362
- Financial income +€1,308
up €1,308 (+295%), from €444 to €1,752
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.
Derived cash bridge
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 | €71,906 | €60,997 | -€10,909 | -15.2% |
| Fixed assets | 21/28 | €23,822 | €19,035 | -€4,788 | -20.1% |
| Tangible fixed assets | 22/27 | €23,822 | €19,035 | -€4,788 | -20.1% |
| Plant, machinery and equipment | 23 | €2,789 | €3,039 | +€250 | +9.0% |
| Furniture and vehicles | 24 | €21,034 | €15,996 | -€5,037 | -23.9% |
| Current assets | 29/58 | €48,084 | €41,962 | -€6,121 | -12.7% |
| Amounts receivable within one year | 40/41 | €35,202 | €23,588 | -€11,614 | -33.0% |
| Trade receivables | 40 | €25,819 | €16,257 | -€9,563 | -37.0% |
| Other amounts receivable | 41 | €9,383 | €7,331 | -€2,052 | -21.9% |
| Cash at bank and in hand | 54/58 | €12,881 | €10,544 | -€2,337 | -18.1% |
| Deferred charges and accrued income | 490/1 | - | €7,830 | +€7,830 | |
| Total equity and liabilities | 10/49 | €71,906 | €60,997 | -€10,909 | -15.2% |
| Equity | 10/15 | €23,370 | €33,430 | +€10,060 | +43.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €750 | €10,750 | +€10,000 | +1,333% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €15,120 | €15,180 | +€60 | +0.4% |
| Amounts payable | 17/49 | €48,536 | €27,567 | -€20,969 | -43.2% |
| Amounts payable within one year | 42/48 | €48,536 | €27,567 | -€20,969 | -43.2% |
| Trade debts | 44 | €10,471 | €2,535 | -€7,937 | -75.8% |
| Suppliers | 440/4 | €10,471 | €2,535 | -€7,937 | -75.8% |
| Taxes, remuneration and social security | 45 | €6,124 | €3,092 | -€3,032 | -49.5% |
| Taxes | 450/3 | €6,124 | €2,491 | -€3,634 | -59.3% |
| Remuneration and social security | 454/9 | - | €601 | +€601 | |
| Other amounts payable | 47/48 | €31,940 | €21,940 | -€10,000 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,886 | €9,355 | +€5,469 | +141% |
| Other operating charges | 640/8 | €849 | €11,268 | +€10,419 | +1,227% |
| Gross operating margin | 9900 | €25,897 | €38,671 | +€12,774 | +49.3% |
| Operating profit (loss) | 9901 | €21,162 | €18,048 | -€3,114 | -14.7% |
| Financial income | 75/76B | €444 | €1,752 | +€1,308 | +295% |
| Recurring financial income | 75 | €444 | €1,752 | +€1,308 | +295% |
| Financial charges | 65/66B | €331 | €378 | +€47 | +14.1% |
| Recurring financial charges | 65 | €331 | €378 | +€47 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €21,275 | €19,422 | -€1,853 | -8.7% |
| Income taxes | 67/77 | €6,155 | €9,362 | +€3,207 | +52.1% |
| Profit (loss) for the period | 9904 | €15,120 | €10,060 | -€5,060 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,120 | €10,060 | -€5,060 | -33.5% |
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 18 October 2026 via checked.be.