dBram: what changed
Two fiscal 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.
dBram
Largest movements
- Cash -€19,326
down €19,326 (-38.5%), from €50,186 to €30,861
mainly Other debts (-€40,943) and Investment in fixed assets (net) (-€8,519)
- Tangible fixed assets -€14,126
down €14,126 (-25.5%), from €55,302 to €41,176
of which Plant, machinery and equipment: -€11,263
- Receivables within one year -€7,815
down €7,815 (-32.9%), from €23,777 to €15,962
of which Other amounts receivable: -€4,125
- Stocks and contracts +€3,618
up €3,618, from €0 to €3,618
- Other debts -€40,943
down €40,943 (-44.9%), from €91,088 to €50,145
- Profit (loss) carried forward +€9,562
up €9,562 (+65.7%), from -€14,557 to -€4,995
- Debts after one year -€6,231
down €6,231 (-25.4%), from €24,496 to €18,266
- Depreciation -€25,462
down €25,462 (-53.1%), from €47,957 to €22,495
- Gross operating margin -€8,304
down €8,304 (-19.2%), from €43,176 to €34,872
- Financial charges +€1,205
up €1,205 (+652.8%), from €185 to €1,390
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 | €131,380 | €93,577 | -€37,804 | -28.8% |
| Fixed assets | 21/28 | €55,302 | €41,326 | -€13,976 | -25.3% |
| Tangible fixed assets | 22/27 | €55,302 | €41,176 | -€14,126 | -25.5% |
| Plant, machinery and equipment | 23 | €48,399 | €37,136 | -€11,263 | -23.3% |
| Furniture and vehicles | 24 | €6,903 | €4,040 | -€2,863 | -41.5% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €76,078 | €52,251 | -€23,828 | -31.3% |
| Stocks and contracts in progress | 3 | €0 | €3,618 | +€3,618 | |
| Stocks | 30/36 | €0 | €3,618 | +€3,618 | |
| Amounts receivable within one year | 40/41 | €23,777 | €15,962 | -€7,815 | -32.9% |
| Trade receivables | 40 | €19,571 | €15,881 | -€3,689 | -18.9% |
| Other amounts receivable | 41 | €4,206 | €81 | -€4,125 | -98.1% |
| Cash at bank and in hand | 54/58 | €50,186 | €30,861 | -€19,326 | -38.5% |
| Deferred charges and accrued income | 490/1 | €2,115 | €1,810 | -€305 | -14.4% |
| Total equity and liabilities | 10/49 | €131,380 | €93,577 | -€37,804 | -28.8% |
| Equity | 10/15 | €6,700 | €16,262 | +€9,562 | +142.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,256 | €16,256 | = | 0.0% |
| Distributable reserves | 133 | €16,256 | €16,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,557 | -€4,995 | +€9,562 | +65.7% |
| Amounts payable | 17/49 | €124,681 | €77,315 | -€47,366 | -38.0% |
| Amounts payable after more than one year | 17 | €24,496 | €18,266 | -€6,231 | -25.4% |
| Financial debts | 170/4 | €24,496 | €18,266 | -€6,231 | -25.4% |
| Amounts payable within one year | 42/48 | €100,184 | €59,049 | -€41,135 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | €5,504 | €5,762 | +€258 | +4.7% |
| Financial debts | 43 | - | €151 | +€151 | |
| Credit institutions | 430/8 | - | €151 | +€151 | |
| Trade debts | 44 | €3,071 | €2,120 | -€951 | -31.0% |
| Suppliers | 440/4 | €3,071 | €2,120 | -€951 | -31.0% |
| Taxes, remuneration and social security | 45 | €521 | €872 | +€351 | +67.2% |
| Taxes | 450/3 | €521 | €872 | +€351 | +67.2% |
| Other amounts payable | 47/48 | €91,088 | €50,145 | -€40,943 | -44.9% |
| Remuneration, social security and pensions | 62 | - | €22 | +€22 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,957 | €22,495 | -€25,462 | -53.1% |
| Other operating charges | 640/8 | €1,304 | €992 | -€312 | -23.9% |
| Gross operating margin | 9900 | €43,176 | €34,872 | -€8,304 | -19.2% |
| Operating profit (loss) | 9901 | -€6,085 | €11,363 | +€17,447 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +33.8% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +33.8% |
| Financial charges | 65/66B | €185 | €1,390 | +€1,205 | +652.8% |
| Recurring financial charges | 65 | €185 | €1,390 | +€1,205 | +652.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,268 | €9,974 | +€16,243 | |
| Income taxes | 67/77 | - | €412 | +€412 | |
| Profit (loss) for the period | 9904 | -€6,268 | €9,562 | +€15,830 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,268 | €9,562 | +€15,830 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.