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
- Cash +€32,392
up €32,392 (+202%), from €16,006 to €48,398
mainly Net result for the year (+€46,252) and Other debts (+€17,059)
- Receivables within one year +€6,985
up €6,985 (+21.1%), from €33,142 to €40,126
of which Trade receivables: +€9,876
- Deferred charges and accrued income +€1,614
up €1,614 (+211%), from €765 to €2,379
- Tangible fixed assets -€1,086
down €1,086 (-8.9%), from €12,145 to €11,060
of which Furniture and vehicles: -€2,350
- Other debts +€17,059
up €17,059 (+96.7%), from €17,647 to €34,706
- Profit (loss) carried forward +€11,546
up €11,546 (+52.5%), from €21,984 to €33,529
- Tax, wage and social debts +€7,140
up €7,140 (+42.9%), from €16,653 to €23,793
- Trade debts +€4,161
up €4,161 (+537%), from €775 to €4,936
- Gross operating margin +€24,244
up €24,244 (+61.5%), from €39,438 to €63,683
- Taxes +€4,826
up €4,826 (+51.6%), from €9,361 to €14,187
- Depreciation +€1,798
up €1,798 (+78.7%), from €2,283 to €4,081
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 | €62,059 | €101,963 | +€39,905 | +64.3% |
| Fixed assets | 21/28 | €12,145 | €11,060 | -€1,086 | -8.9% |
| Tangible fixed assets | 22/27 | €12,145 | €11,060 | -€1,086 | -8.9% |
| Plant, machinery and equipment | 23 | - | €1,265 | +€1,265 | |
| Furniture and vehicles | 24 | €12,145 | €9,795 | -€2,350 | -19.4% |
| Current assets | 29/58 | €49,913 | €90,904 | +€40,990 | +82.1% |
| Amounts receivable within one year | 40/41 | €33,142 | €40,126 | +€6,985 | +21.1% |
| Trade receivables | 40 | €2,817 | €12,693 | +€9,876 | +351% |
| Other amounts receivable | 41 | €30,324 | €27,433 | -€2,891 | -9.5% |
| Cash at bank and in hand | 54/58 | €16,006 | €48,398 | +€32,392 | +202% |
| Deferred charges and accrued income | 490/1 | €765 | €2,379 | +€1,614 | +211% |
| Total equity and liabilities | 10/49 | €62,059 | €101,963 | +€39,905 | +64.3% |
| Equity | 10/15 | €26,984 | €38,529 | +€11,546 | +42.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,984 | €33,529 | +€11,546 | +52.5% |
| Amounts payable | 17/49 | €35,075 | €63,434 | +€28,359 | +80.9% |
| Amounts payable within one year | 42/48 | €35,075 | €63,434 | +€28,359 | +80.9% |
| Trade debts | 44 | €775 | €4,936 | +€4,161 | +537% |
| Suppliers | 440/4 | €775 | €4,936 | +€4,161 | +537% |
| Taxes, remuneration and social security | 45 | €16,653 | €23,793 | +€7,140 | +42.9% |
| Taxes | 450/3 | €16,653 | €23,793 | +€7,140 | +42.9% |
| Other amounts payable | 47/48 | €17,647 | €34,706 | +€17,059 | +96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,283 | €4,081 | +€1,798 | +78.7% |
| Other operating charges | 640/8 | €215 | €583 | +€368 | +171% |
| Gross operating margin | 9900 | €39,438 | €63,683 | +€24,244 | +61.5% |
| Operating profit (loss) | 9901 | €36,940 | €59,018 | +€22,078 | +59.8% |
| Financial income | 75/76B | €1,388 | €1,565 | +€178 | +12.8% |
| Recurring financial income | 75 | €1,388 | €1,565 | +€178 | +12.8% |
| Financial charges | 65/66B | €172 | €145 | -€27 | -15.6% |
| Recurring financial charges | 65 | €172 | €145 | -€27 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €38,156 | €60,439 | +€22,283 | +58.4% |
| Income taxes | 67/77 | €9,361 | €14,187 | +€4,826 | +51.6% |
| Profit (loss) for the period | 9904 | €28,795 | €46,252 | +€17,457 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,795 | €46,252 | +€17,457 | +60.6% |
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 31 October 2026 via checked.be.