DBP TECHNIQUE: 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 TECHNIQUE
Largest movements
- Cash -€16,057
down €16,057 (-32.4%), from €49,620 to €33,562
mainly Stocks and contracts (-€12,131) and Tax, wage and social debts (-€7,763)
- Stocks and contracts +€12,131
new in 2025: €12,131
- Receivables within one year +€5,472
up €5,472 (+92.3%), from €5,932 to €11,404
of which Other amounts receivable: +€3,140
- Tangible fixed assets -€2,234
down €2,234 (-14.1%), from €15,851 to €13,617
of which Other tangible fixed assets: -€2,093
- Other debts +€11,422
up €11,422 (+29.6%), from €38,624 to €50,046
- Tax, wage and social debts -€7,763
no longer reported in 2025 (was €7,763)
- Trade debts -€1,897
down €1,897 (-54.0%), from €3,515 to €1,618
of which Suppliers: -€1,597
- Profit (loss) carried forward -€1,527
down €1,527 (-26.1%), from €5,851 to €4,323
- Gross operating margin +€25,980
up €25,980, from -€22,179 to €3,801
- Taxes -€408
down €408, from €3 to -€405
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 | €75,282 | €75,087 | -€195 | -0.3% |
| Fixed assets | 21/28 | €16,611 | €14,376 | -€2,234 | -13.5% |
| Tangible fixed assets | 22/27 | €15,851 | €13,617 | -€2,234 | -14.1% |
| Plant, machinery and equipment | 23 | €2,660 | €2,518 | -€142 | -5.3% |
| Other tangible fixed assets | 26 | €13,192 | €11,099 | -€2,093 | -15.9% |
| Financial fixed assets | 28 | €759 | €759 | = | 0.0% |
| Current assets | 29/58 | €58,672 | €60,711 | +€2,039 | +3.5% |
| Stocks and contracts in progress | 3 | - | €12,131 | +€12,131 | |
| Stocks | 30/36 | - | €12,131 | +€12,131 | |
| Amounts receivable within one year | 40/41 | €5,932 | €11,404 | +€5,472 | +92.3% |
| Trade receivables | 40 | €1,750 | €4,083 | +€2,333 | +133.3% |
| Other amounts receivable | 41 | €4,181 | €7,321 | +€3,140 | +75.1% |
| Cash at bank and in hand | 54/58 | €49,620 | €33,562 | -€16,057 | -32.4% |
| Deferred charges and accrued income | 490/1 | €3,121 | €3,614 | +€493 | +15.8% |
| Total equity and liabilities | 10/49 | €75,282 | €75,087 | -€195 | -0.3% |
| Equity | 10/15 | €24,951 | €23,423 | -€1,527 | -6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,851 | €4,323 | -€1,527 | -26.1% |
| Amounts payable | 17/49 | €50,332 | €51,664 | +€1,332 | +2.6% |
| Amounts payable within one year | 42/48 | €50,332 | €51,664 | +€1,332 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €429 | - | -€429 | |
| Trade debts | 44 | €3,515 | €1,618 | -€1,897 | -54.0% |
| Suppliers | 440/4 | €3,215 | €1,618 | -€1,597 | -49.7% |
| Bills of exchange payable | 441 | €300 | - | -€300 | |
| Taxes, remuneration and social security | 45 | €7,763 | - | -€7,763 | |
| Taxes | 450/3 | €7,763 | - | -€7,763 | |
| Other amounts payable | 47/48 | €38,624 | €50,046 | +€11,422 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,369 | €4,563 | +€193 | +4.4% |
| Other operating charges | 640/8 | €925 | €810 | -€114 | -12.4% |
| Gross operating margin | 9900 | -€22,179 | €3,801 | +€25,980 | |
| Operating profit (loss) | 9901 | -€27,473 | -€1,571 | +€25,901 | +94.3% |
| Financial income | 75/76B | €63 | €7 | -€56 | -89.3% |
| Recurring financial income | 75 | €63 | €7 | -€56 | -89.3% |
| Financial charges | 65/66B | €349 | €368 | +€18 | +5.3% |
| Recurring financial charges | 65 | €349 | €368 | +€18 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,759 | -€1,932 | +€25,827 | +93.0% |
| Income taxes | 67/77 | €3 | -€405 | -€408 | |
| Profit (loss) for the period | 9904 | -€27,763 | -€1,527 | +€26,235 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,763 | -€1,527 | +€26,235 | +94.5% |
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 10 October 2026 via checked.be.