DBR KOELTECHNIEK DESIGN: what changed
DBR KOELTECHNIEK DESIGN
Largest movements
- Tangible fixed assets +€37,200
up €37,200 (+13.8%), from €269,164 to €306,364
of which Furniture and vehicles: +€46,695
- Cash +€28,977
up €28,977 (+83.2%), from €34,836 to €63,813
mainly Net result for the year (+€47,222) and Depreciation (+€19,188)
- Receivables within one year -€8,254
down €8,254 (-25.5%), from €32,394 to €24,140
of which Other amounts receivable: -€21,874
- Stocks and contracts +€5,578
new in 2025: €5,578
- Reserves +€37,149
up €37,149 (+12.8%), from €289,958 to €327,107
of which Distributable reserves: +€37,149
- Tax, wage and social debts +€11,075
up €11,075 (+498%), from €2,226 to €13,301
- Trade debts +€9,786
up €9,786 (+119%), from €8,221 to €18,007
- Gross operating margin +€66,001
up €66,001 (+193%), from €34,109 to €100,110
- Taxes +€18,904
up €18,904 (+355%), from €5,326 to €24,230
- Depreciation +€9,423
up €9,423 (+96.5%), from €9,765 to €19,188
- Other operating charges +€1,390
up €1,390 (+15.6%), from €8,891 to €10,280
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €371,140 | €435,246 | +€64,106 | +17.3% |
| Fixed assets | 21/28 | €271,044 | €308,244 | +€37,200 | +13.7% |
| Tangible fixed assets | 22/27 | €269,164 | €306,364 | +€37,200 | +13.8% |
| Land and buildings | 22 | €269,164 | €259,670 | -€9,494 | -3.5% |
| Furniture and vehicles | 24 | - | €46,695 | +€46,695 | |
| Financial fixed assets | 28 | €1,880 | €1,880 | = | 0.0% |
| Current assets | 29/58 | €100,096 | €127,003 | +€26,906 | +26.9% |
| Stocks and contracts in progress | 3 | - | €5,578 | +€5,578 | |
| Stocks | 30/36 | - | €5,578 | +€5,578 | |
| Amounts receivable within one year | 40/41 | €32,394 | €24,140 | -€8,254 | -25.5% |
| Trade receivables | 40 | - | €13,620 | +€13,620 | |
| Other amounts receivable | 41 | €32,394 | €10,520 | -€21,874 | -67.5% |
| Current investments | 50/53 | €32,600 | €32,600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,836 | €63,813 | +€28,977 | +83.2% |
| Deferred charges and accrued income | 490/1 | €267 | €872 | +€605 | +227% |
| Total equity and liabilities | 10/49 | €371,140 | €435,246 | +€64,106 | +17.3% |
| Equity | 10/15 | €351,458 | €388,607 | +€37,149 | +10.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €289,958 | €327,107 | +€37,149 | +12.8% |
| Non-distributable reserves | 130/1 | €38,750 | €38,750 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Own shares acquired | 1312 | €32,600 | €32,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,550 | €28,550 | = | 0.0% |
| Distributable reserves | 133 | €222,658 | €259,807 | +€37,149 | +16.7% |
| Amounts payable | 17/49 | €19,683 | €46,640 | +€26,957 | +137% |
| Amounts payable within one year | 42/48 | €17,958 | €46,640 | +€28,682 | +160% |
| Trade debts | 44 | €8,221 | €18,007 | +€9,786 | +119% |
| Suppliers | 440/4 | €8,221 | €18,007 | +€9,786 | +119% |
| Advances received on contracts in progress | 46 | - | €4,145 | +€4,145 | |
| Taxes, remuneration and social security | 45 | €2,226 | €13,301 | +€11,075 | +498% |
| Taxes | 450/3 | €2,226 | €13,301 | +€11,075 | +498% |
| Other amounts payable | 47/48 | €7,510 | €11,187 | +€3,677 | +49.0% |
| Accrued charges and deferred income | 492/3 | €1,725 | - | -€1,725 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,765 | €19,188 | +€9,423 | +96.5% |
| Other operating charges | 640/8 | €8,891 | €10,280 | +€1,390 | +15.6% |
| Gross operating margin | 9900 | €34,109 | €100,110 | +€66,001 | +193% |
| Operating profit (loss) | 9901 | €15,454 | €70,642 | +€55,188 | +357% |
| Financial income | 75/76B | €209 | €898 | +€689 | +329% |
| Recurring financial income | 75 | €209 | €898 | +€689 | +329% |
| Financial charges | 65/66B | €226 | €88 | -€138 | -61.0% |
| Recurring financial charges | 65 | €226 | €88 | -€138 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €15,437 | €71,452 | +€56,015 | +363% |
| Income taxes | 67/77 | €5,326 | €24,230 | +€18,904 | +355% |
| Profit (loss) for the period | 9904 | €10,111 | €47,222 | +€37,111 | +367% |
| Profit (loss) for the period to be appropriated | 9905 | €10,111 | €47,222 | +€37,111 | +367% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.