DBP 25: 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.
DBP 25
Largest movements
- Deferred charges and accrued income +€5,311
up €5,311 (+770.7%), from €689 to €6,000
- Receivables within one year -€4,639
down €4,639 (-18.1%), from €25,669 to €21,030
of which Trade receivables: -€10,653
- Intangible fixed assets -€3,181
down €3,181 (-20.0%), from €15,905 to €12,724
- Cash +€1,447
up €1,447 (+55.6%), from €2,602 to €4,049
mainly Net result for the year (+€9,726) and Receivables within one year (+€4,639)
- Profit (loss) carried forward +€9,726
up €9,726 (+111.2%), from €8,744 to €18,470
- Trade debts -€4,888
down €4,888 (-75.2%), from €6,502 to €1,614
- Tax, wage and social debts -€3,778
no longer reported in 2025 (was €3,778)
- Other debts -€1,573
down €1,573 (-23.5%), from €6,693 to €5,120
- Current portion of long-term debt -€548
no longer reported in 2025 (was €548)
- Gross operating margin +€16,680
up €16,680 (+811.1%), from €2,057 to €18,737
- Taxes +€3,654
up €3,654 (+2444.9%), from €149 to €3,803
- Other operating charges +€1,194
up €1,194 (+292.9%), from €408 to €1,601
- Depreciation -€761
down €761 (-19.3%), from €3,942 to €3,181
- Financial charges -€357
down €357 (-45.7%), from €782 to €425
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 | €44,866 | €43,804 | -€1,062 | -2.4% |
| Fixed assets | 21/28 | €15,905 | €12,724 | -€3,181 | -20.0% |
| Intangible fixed assets | 21 | €15,905 | €12,724 | -€3,181 | -20.0% |
| Current assets | 29/58 | €28,961 | €31,080 | +€2,119 | +7.3% |
| Amounts receivable within one year | 40/41 | €25,669 | €21,030 | -€4,639 | -18.1% |
| Trade receivables | 40 | €22,559 | €11,906 | -€10,653 | -47.2% |
| Other amounts receivable | 41 | €3,110 | €9,125 | +€6,015 | +193.4% |
| Cash at bank and in hand | 54/58 | €2,602 | €4,049 | +€1,447 | +55.6% |
| Deferred charges and accrued income | 490/1 | €689 | €6,000 | +€5,311 | +770.7% |
| Total equity and liabilities | 10/49 | €44,866 | €43,804 | -€1,062 | -2.4% |
| Equity | 10/15 | €27,344 | €37,070 | +€9,726 | +35.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,744 | €18,470 | +€9,726 | +111.2% |
| Amounts payable | 17/49 | €17,522 | €6,734 | -€10,788 | -61.6% |
| Amounts payable within one year | 42/48 | €17,522 | €6,734 | -€10,788 | -61.6% |
| Current portion of amounts payable after more than one year | 42 | €548 | - | -€548 | |
| Trade debts | 44 | €6,502 | €1,614 | -€4,888 | -75.2% |
| Suppliers | 440/4 | €6,502 | €1,614 | -€4,888 | -75.2% |
| Taxes, remuneration and social security | 45 | €3,778 | - | -€3,778 | |
| Taxes | 450/3 | €3,778 | - | -€3,778 | |
| Other amounts payable | 47/48 | €6,693 | €5,120 | -€1,573 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,942 | €3,181 | -€761 | -19.3% |
| Other operating charges | 640/8 | €408 | €1,601 | +€1,194 | +292.9% |
| Gross operating margin | 9900 | €2,057 | €18,737 | +€16,680 | +811.1% |
| Operating profit (loss) | 9901 | -€2,293 | €13,954 | +€16,247 | |
| Financial charges | 65/66B | €782 | €425 | -€357 | -45.7% |
| Recurring financial charges | 65 | €782 | €425 | -€357 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,075 | €13,529 | +€16,604 | |
| Income taxes | 67/77 | €149 | €3,803 | +€3,654 | +2444.9% |
| Profit (loss) for the period | 9904 | -€3,225 | €9,726 | +€12,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,225 | €9,726 | +€12,951 |
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 4 October 2026 via checked.be.