DBPI: 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.
DBPI
Largest movements
- Cash -€106,770
down €106,770 (-56.8%), from €187,811 to €81,041
mainly Contributions, distributions and other (-€93,231) and Trade debts (-€60,473)
- Receivables within one year +€44,189
up €44,189 (+154%), from €28,614 to €72,803
of which Trade receivables: +€45,104
- Trade debts -€60,473
down €60,473 (-99.0%), from €61,064 to €591
- Other debts +€18,118
up €18,118 (+69.4%), from €26,113 to €44,231
- Profit (loss) carried forward -€16,329
down €16,329 (-16.0%), from €101,833 to €85,504
- Tax, wage and social debts -€5,087
down €5,087 (-32.7%), from €15,576 to €10,489
- Gross operating margin +€7,097
up €7,097 (+8.0%), from €88,677 to €95,774
- Taxes +€1,626
up €1,626 (+10.4%), from €15,576 to €17,201
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 | €219,586 | €155,815 | -€63,771 | -29.0% |
| Formation expenses | 20 | €1,280 | €711 | -€569 | -44.5% |
| Fixed assets | 21/28 | €1,881 | €1,260 | -€621 | -33.0% |
| Intangible fixed assets | 21 | €1,681 | €960 | -€721 | -42.9% |
| Financial fixed assets | 28 | €200 | €300 | +€100 | +50.0% |
| Current assets | 29/58 | €216,425 | €153,844 | -€62,581 | -28.9% |
| Amounts receivable within one year | 40/41 | €28,614 | €72,803 | +€44,189 | +154% |
| Trade receivables | 40 | €27,699 | €72,803 | +€45,104 | +163% |
| Other amounts receivable | 41 | €915 | - | -€915 | |
| Cash at bank and in hand | 54/58 | €187,811 | €81,041 | -€106,770 | -56.8% |
| Total equity and liabilities | 10/49 | €219,586 | €155,815 | -€63,771 | -29.0% |
| Equity | 10/15 | €116,833 | €100,504 | -€16,329 | -14.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,833 | €85,504 | -€16,329 | -16.0% |
| Amounts payable | 17/49 | €102,752 | €55,311 | -€47,442 | -46.2% |
| Amounts payable within one year | 42/48 | €102,752 | €55,311 | -€47,442 | -46.2% |
| Trade debts | 44 | €61,064 | €591 | -€60,473 | -99.0% |
| Suppliers | 440/4 | €61,064 | €591 | -€60,473 | -99.0% |
| Taxes, remuneration and social security | 45 | €15,576 | €10,489 | -€5,087 | -32.7% |
| Taxes | 450/3 | €15,576 | €10,489 | -€5,087 | -32.7% |
| Other amounts payable | 47/48 | €26,113 | €44,231 | +€18,118 | +69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,290 | €1,290 | = | 0.0% |
| Other operating charges | 640/8 | €225 | €250 | +€25 | +11.1% |
| Gross operating margin | 9900 | €88,677 | €95,774 | +€7,097 | +8.0% |
| Operating profit (loss) | 9901 | €87,162 | €94,234 | +€7,072 | +8.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €87,045 | €94,103 | +€7,058 | +8.1% |
| Income taxes | 67/77 | €15,576 | €17,201 | +€1,626 | +10.4% |
| Profit (loss) for the period | 9904 | €71,469 | €76,902 | +€5,433 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,469 | €76,902 | +€5,433 | +7.6% |
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 16 October 2026 via checked.be.