DBS: 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.
DBS
Largest movements
- Tangible fixed assets -€11,678
down €11,678 (-4.8%), from €242,003 to €230,325
of which Land and buildings: -€7,409
- Receivables within one year -€3,855
no longer reported in 2025 (was €3,855)
- Profit (loss) carried forward -€14,616
down €14,616 (-10.3%), from €142,190 to €127,574
- Accrued charges and deferred income -€11,520
no longer reported in 2025 (was €11,520)
- Short-term financial debts +€10,726
up €10,726 (+68.1%), from €15,752 to €26,478
- Gross operating margin -€12,142
down €12,142 (-1335.8%), from -€909 to -€13,051
- Other operating charges +€999
up €999 (+31.4%), from €3,179 to €4,178
- Financial charges +€346
new in 2025: €346
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 | €249,505 | €232,123 | -€17,382 | -7.0% |
| Fixed assets | 21/28 | €242,790 | €231,112 | -€11,678 | -4.8% |
| Tangible fixed assets | 22/27 | €242,003 | €230,325 | -€11,678 | -4.8% |
| Land and buildings | 22 | €224,926 | €217,517 | -€7,409 | -3.3% |
| Plant, machinery and equipment | 23 | €17,077 | €12,808 | -€4,269 | -25.0% |
| Financial fixed assets | 28 | €787 | €787 | = | 0.0% |
| Current assets | 29/58 | €6,715 | €1,011 | -€5,704 | -84.9% |
| Amounts receivable within one year | 40/41 | €3,855 | - | -€3,855 | |
| Trade receivables | 40 | €3,855 | - | -€3,855 | |
| Cash at bank and in hand | 54/58 | €2,859 | €1,008 | -€1,851 | -64.7% |
| Deferred charges and accrued income | 490/1 | €1 | €3 | +€2 | +200.0% |
| Total equity and liabilities | 10/49 | €249,505 | €232,123 | -€17,382 | -7.0% |
| Equity | 10/15 | €219,592 | €204,976 | -€14,616 | -6.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €15,429 | €15,429 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €9,232 | €9,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,190 | €127,574 | -€14,616 | -10.3% |
| Amounts payable | 17/49 | €29,913 | €27,147 | -€2,766 | -9.2% |
| Amounts payable within one year | 42/48 | €18,393 | €27,147 | +€8,754 | +47.6% |
| Financial debts | 43 | €15,752 | €26,478 | +€10,726 | +68.1% |
| Other loans | 439 | €15,752 | €26,478 | +€10,726 | +68.1% |
| Trade debts | 44 | €92 | - | -€92 | |
| Suppliers | 440/4 | €92 | - | -€92 | |
| Taxes, remuneration and social security | 45 | €2,549 | €669 | -€1,880 | -73.8% |
| Taxes | 450/3 | €2,549 | €669 | -€1,880 | -73.8% |
| Accrued charges and deferred income | 492/3 | €11,520 | - | -€11,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,678 | €11,678 | = | 0.0% |
| Other operating charges | 640/8 | €3,179 | €4,178 | +€999 | +31.4% |
| Gross operating margin | 9900 | -€909 | -€13,051 | -€12,142 | -1335.8% |
| Operating profit (loss) | 9901 | -€15,766 | -€28,907 | -€13,141 | -83.4% |
| Financial income | 75/76B | €78 | - | -€78 | |
| Recurring financial income | 75 | €78 | - | -€78 | |
| Financial charges | 65/66B | - | €346 | +€346 | |
| Recurring financial charges | 65 | - | €346 | +€346 | |
| Profit (loss) for the period before taxes | 9903 | -€15,688 | -€29,253 | -€13,565 | -86.5% |
| Profit (loss) for the period | 9904 | -€15,688 | -€29,253 | -€13,565 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,688 | -€29,253 | -€13,565 | -86.5% |
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 9 October 2026 via checked.be.