DBP Service: 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.
DBP Service
Largest movements
- Tangible fixed assets +€51,836
up €51,836 (+39.6%), from €130,896 to €182,732
of which Furniture and vehicles: +€58,765
- Cash +€29,961
up €29,961 (+48.1%), from €62,317 to €92,278
mainly Depreciation (+€35,649) and Net result for the year (+€33,047)
- Stocks and contracts -€15,244
down €15,244 (-34.4%), from €44,252 to €29,008
- Reserves +€33,047
up €33,047 (+46.6%), from €70,874 to €103,920
of which Distributable reserves: +€33,047
- Debts after one year +€17,473
up €17,473 (+33.8%), from €51,685 to €69,158
- Current portion of long-term debt +€10,285
up €10,285 (+57.7%), from €17,819 to €28,104
- Trade debts +€4,838
up €4,838 (+56.2%), from €8,602 to €13,440
- Gross operating margin +€26,842
up €26,842 (+47.5%), from €56,497 to €83,339
- Depreciation +€8,425
up €8,425 (+30.9%), from €27,224 to €35,649
- Taxes +€6,941
up €6,941 (+112%), from €6,181 to €13,122
- Financial income +€1,856
up €1,856 (+87.0%), from €2,134 to €3,990
- Financial charges +€1,148
up €1,148 (+38.6%), from €2,974 to €4,122
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 | €287,522 | €356,556 | +€69,034 | +24.0% |
| Fixed assets | 21/28 | €131,051 | €182,932 | +€51,881 | +39.6% |
| Tangible fixed assets | 22/27 | €130,896 | €182,732 | +€51,836 | +39.6% |
| Plant, machinery and equipment | 23 | €12,470 | €9,571 | -€2,899 | -23.2% |
| Furniture and vehicles | 24 | €78,654 | €137,419 | +€58,765 | +74.7% |
| Other tangible fixed assets | 26 | €39,772 | €35,742 | -€4,030 | -10.1% |
| Financial fixed assets | 28 | €155 | €200 | +€45 | +29.0% |
| Current assets | 29/58 | €156,471 | €173,624 | +€17,153 | +11.0% |
| Stocks and contracts in progress | 3 | €44,252 | €29,008 | -€15,244 | -34.4% |
| Stocks | 30/36 | €44,252 | €29,008 | -€15,244 | -34.4% |
| Amounts receivable within one year | 40/41 | €43,944 | €45,974 | +€2,030 | +4.6% |
| Trade receivables | 40 | €35,523 | €28,607 | -€6,915 | -19.5% |
| Other amounts receivable | 41 | €8,422 | €17,367 | +€8,945 | +106% |
| Cash at bank and in hand | 54/58 | €62,317 | €92,278 | +€29,961 | +48.1% |
| Deferred charges and accrued income | 490/1 | €5,958 | €6,364 | +€406 | +6.8% |
| Total equity and liabilities | 10/49 | €287,522 | €356,556 | +€69,034 | +24.0% |
| Equity | 10/15 | €196,811 | €229,858 | +€33,047 | +16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,874 | €103,920 | +€33,047 | +46.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,014 | €102,060 | +€33,047 | +47.9% |
| Profit (loss) carried forward | 14 | €119,737 | €119,737 | = | 0.0% |
| Amounts payable | 17/49 | €90,711 | €126,698 | +€35,987 | +39.7% |
| Amounts payable after more than one year | 17 | €51,685 | €69,158 | +€17,473 | +33.8% |
| Financial debts | 170/4 | €51,685 | €69,158 | +€17,473 | +33.8% |
| Amounts payable within one year | 42/48 | €39,026 | €57,541 | +€18,515 | +47.4% |
| Current portion of amounts payable after more than one year | 42 | €17,819 | €28,104 | +€10,285 | +57.7% |
| Trade debts | 44 | €8,602 | €13,440 | +€4,838 | +56.2% |
| Suppliers | 440/4 | €8,602 | €13,440 | +€4,838 | +56.2% |
| Taxes, remuneration and social security | 45 | €12,068 | €15,039 | +€2,971 | +24.6% |
| Taxes | 450/3 | €12,068 | €12,772 | +€705 | +5.8% |
| Remuneration and social security | 454/9 | - | €2,267 | +€2,267 | |
| Other amounts payable | 47/48 | €538 | €959 | +€421 | +78.2% |
| Non-recurring operating income | 76A | €13,784 | €16,295 | +€2,511 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,224 | €35,649 | +€8,425 | +30.9% |
| Other operating charges | 640/8 | €1,435 | €1,390 | -€45 | -3.1% |
| Non-recurring operating charges | 66A | €2,500 | - | -€2,500 | |
| Gross operating margin | 9900 | €56,497 | €83,339 | +€26,842 | +47.5% |
| Operating profit (loss) | 9901 | €25,339 | €46,300 | +€20,962 | +82.7% |
| Financial income | 75/76B | €2,134 | €3,990 | +€1,856 | +87.0% |
| Recurring financial income | 75 | €2,134 | €3,990 | +€1,856 | +87.0% |
| Financial charges | 65/66B | €2,974 | €4,122 | +€1,148 | +38.6% |
| Recurring financial charges | 65 | €2,974 | €4,122 | +€1,148 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €24,499 | €46,168 | +€21,670 | +88.5% |
| Income taxes | 67/77 | €6,181 | €13,122 | +€6,941 | +112% |
| Profit (loss) for the period | 9904 | €18,318 | €33,047 | +€14,729 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,318 | €33,047 | +€14,729 | +80.4% |
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 27 October 2026 via checked.be.