DBS: 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.
DBS
Largest movements
- Tangible fixed assets -€7,330
down €7,330 (-28.4%), from €25,768 to €18,438
of which Plant, machinery and equipment: -€3,822
- Receivables within one year -€7,072
down €7,072 (-70.7%), from €10,003 to €2,931
of which Trade receivables: -€8,306
- Deferred charges and accrued income +€2,498
up €2,498 (+155.2%), from €1,610 to €4,108
- Tax, wage and social debts -€8,097
down €8,097 (-78.3%), from €10,341 to €2,244
of which Taxes: -€5,637
- Debts after one year -€6,276
down €6,276 (-74.8%), from €8,390 to €2,115
- Reserves +€3,217
up €3,217 (+8.5%), from €37,733 to €40,950
- Other debts -€1,130
down €1,130 (-72.0%), from €1,569 to €439
- Trade debts +€1,008
up €1,008 (+46.3%), from €2,175 to €3,183
- Gross operating margin -€21,826
down €21,826 (-56.8%), from €38,425 to €16,599
- Taxes -€4,856
down €4,856 (-70.6%), from €6,882 to €2,026
- Depreciation +€1,950
up €1,950 (+22.2%), from €8,778 to €10,727
- Financial income +€511
up €511 (+88.7%), from €576 to €1,087
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 | €76,382 | €65,207 | -€11,175 | -14.6% |
| Fixed assets | 21/28 | €26,368 | €19,038 | -€7,330 | -27.8% |
| Tangible fixed assets | 22/27 | €25,768 | €18,438 | -€7,330 | -28.4% |
| Plant, machinery and equipment | 23 | €11,436 | €7,615 | -€3,822 | -33.4% |
| Furniture and vehicles | 24 | €14,332 | €10,823 | -€3,508 | -24.5% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €50,014 | €46,169 | -€3,845 | -7.7% |
| Amounts receivable within one year | 40/41 | €10,003 | €2,931 | -€7,072 | -70.7% |
| Trade receivables | 40 | €10,003 | €1,697 | -€8,306 | -83.0% |
| Other amounts receivable | 41 | - | €1,234 | +€1,234 | |
| Cash at bank and in hand | 54/58 | €38,401 | €39,130 | +€729 | +1.9% |
| Deferred charges and accrued income | 490/1 | €1,610 | €4,108 | +€2,498 | +155.2% |
| Total equity and liabilities | 10/49 | €76,382 | €65,207 | -€11,175 | -14.6% |
| Equity | 10/15 | €47,733 | €50,950 | +€3,217 | +6.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €37,733 | €40,950 | +€3,217 | +8.5% |
| Distributable reserves | 133 | €37,733 | €40,950 | +€3,217 | +8.5% |
| Amounts payable | 17/49 | €28,648 | €14,256 | -€14,392 | -50.2% |
| Amounts payable after more than one year | 17 | €8,390 | €2,115 | -€6,276 | -74.8% |
| Financial debts | 170/4 | €8,390 | €2,115 | -€6,276 | -74.8% |
| Amounts payable within one year | 42/48 | €20,258 | €12,142 | -€8,117 | -40.1% |
| Current portion of amounts payable after more than one year | 42 | €6,173 | €6,276 | +€102 | +1.7% |
| Trade debts | 44 | €2,175 | €3,183 | +€1,008 | +46.3% |
| Suppliers | 440/4 | €2,175 | €3,183 | +€1,008 | +46.3% |
| Taxes, remuneration and social security | 45 | €10,341 | €2,244 | -€8,097 | -78.3% |
| Taxes | 450/3 | €7,880 | €2,244 | -€5,637 | -71.5% |
| Remuneration and social security | 454/9 | €2,461 | - | -€2,461 | |
| Other amounts payable | 47/48 | €1,569 | €439 | -€1,130 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,778 | €10,727 | +€1,950 | +22.2% |
| Other operating charges | 640/8 | €1,278 | €1,480 | +€203 | +15.9% |
| Gross operating margin | 9900 | €38,425 | €16,599 | -€21,826 | -56.8% |
| Operating profit (loss) | 9901 | €28,369 | €4,391 | -€23,978 | -84.5% |
| Financial income | 75/76B | €576 | €1,087 | +€511 | +88.7% |
| Recurring financial income | 75 | €576 | €1,087 | +€511 | +88.7% |
| Financial charges | 65/66B | €338 | €236 | -€103 | -30.4% |
| Recurring financial charges | 65 | €338 | €236 | -€103 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €28,607 | €5,243 | -€23,364 | -81.7% |
| Income taxes | 67/77 | €6,882 | €2,026 | -€4,856 | -70.6% |
| Profit (loss) for the period | 9904 | €21,725 | €3,217 | -€18,508 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,725 | €3,217 | -€18,508 | -85.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.