DBR: 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.
DBR
Largest movements
- Tangible fixed assets +€5,833
up €5,833 (+26.5%), from €21,984 to €27,817
of which Furniture and vehicles: +€9,246
- Receivables within one year -€5,290
down €5,290 (-37.0%), from €14,303 to €9,013
of which Other amounts receivable: -€5,280
- Cash +€3,511
up €3,511 (+27.7%), from €12,661 to €16,172
mainly Tax, wage and social debts (+€10,958) and Depreciation (+€6,309)
- Deferred charges and accrued income +€1,115
new in 2025: €1,115
- Stocks and contracts -€848
down €848 (-11.1%), from €7,635 to €6,787
- Tax, wage and social debts +€10,958
up €10,958 (+98.7%), from €11,097 to €22,055
of which Remuneration and social security: +€7,612
- Trade debts -€8,257
down €8,257 (-56.2%), from €14,695 to €6,438
- Profit (loss) carried forward +€1,506
up €1,506 (+1321.1%), from €114 to €1,620
- Taxes +€2,186
up €2,186 (+696.2%), from €314 to €2,500
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 | €59,578 | €63,899 | +€4,321 | +7.3% |
| Fixed assets | 21/28 | €24,979 | €30,812 | +€5,833 | +23.4% |
| Tangible fixed assets | 22/27 | €21,984 | €27,817 | +€5,833 | +26.5% |
| Plant, machinery and equipment | 23 | €20,743 | €17,330 | -€3,413 | -16.5% |
| Furniture and vehicles | 24 | €1,241 | €10,487 | +€9,246 | +745.0% |
| Financial fixed assets | 28 | €2,995 | €2,995 | = | 0.0% |
| Current assets | 29/58 | €34,599 | €33,087 | -€1,512 | -4.4% |
| Stocks and contracts in progress | 3 | €7,635 | €6,787 | -€848 | -11.1% |
| Stocks | 30/36 | €7,635 | €6,787 | -€848 | -11.1% |
| Amounts receivable within one year | 40/41 | €14,303 | €9,013 | -€5,290 | -37.0% |
| Trade receivables | 40 | €10 | - | -€10 | |
| Other amounts receivable | 41 | €14,293 | €9,013 | -€5,280 | -36.9% |
| Cash at bank and in hand | 54/58 | €12,661 | €16,172 | +€3,511 | +27.7% |
| Deferred charges and accrued income | 490/1 | - | €1,115 | +€1,115 | |
| Total equity and liabilities | 10/49 | €59,578 | €63,899 | +€4,321 | +7.3% |
| Equity | 10/15 | €33,786 | €35,406 | +€1,620 | +4.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €27,372 | €27,486 | +€114 | +0.4% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Distributable reserves | 133 | €25,482 | €25,596 | +€114 | +0.4% |
| Profit (loss) carried forward | 14 | €114 | €1,620 | +€1,506 | +1321.1% |
| Amounts payable | 17/49 | €25,792 | €28,493 | +€2,701 | +10.5% |
| Amounts payable within one year | 42/48 | €25,792 | €28,493 | +€2,701 | +10.5% |
| Trade debts | 44 | €14,695 | €6,438 | -€8,257 | -56.2% |
| Suppliers | 440/4 | €14,695 | €6,438 | -€8,257 | -56.2% |
| Taxes, remuneration and social security | 45 | €11,097 | €22,055 | +€10,958 | +98.7% |
| Taxes | 450/3 | €8,597 | €11,943 | +€3,346 | +38.9% |
| Remuneration and social security | 454/9 | €2,500 | €10,112 | +€7,612 | +304.5% |
| Remuneration, social security and pensions | 62 | €146,982 | €146,847 | -€135 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,888 | €6,309 | -€1,579 | -20.0% |
| Other operating charges | 640/8 | €4,177 | €4,240 | +€63 | +1.5% |
| Gross operating margin | 9900 | €163,415 | €164,788 | +€1,373 | +0.8% |
| Operating profit (loss) | 9901 | €4,368 | €7,392 | +€3,024 | +69.2% |
| Financial income | 75/76B | - | €376 | +€376 | |
| Recurring financial income | 75 | - | €376 | +€376 | |
| Financial charges | 65/66B | €3,940 | €3,648 | -€292 | -7.4% |
| Recurring financial charges | 65 | €3,940 | €3,648 | -€292 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €428 | €4,120 | +€3,692 | +862.6% |
| Income taxes | 67/77 | €314 | €2,500 | +€2,186 | +696.2% |
| Profit (loss) for the period | 9904 | €114 | €1,620 | +€1,506 | +1321.1% |
| Profit (loss) for the period to be appropriated | 9905 | €114 | €1,620 | +€1,506 | +1321.1% |
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 11 October 2026 via checked.be.