DBS - BEKISTING: 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 - BEKISTING
Largest movements
- Receivables within one year -€160,467
down €160,467 (-26.2%), from €612,082 to €451,615
of which Trade receivables: -€146,174
- Tangible fixed assets +€159,429
up €159,429 (+44.5%), from €357,911 to €517,340
of which Plant, machinery and equipment: +€170,981
- Stocks and contracts +€58,669
up €58,669 (+25.7%), from €228,066 to €286,735
- Other debts -€93,000
down €93,000 (-43.2%), from €215,500 to €122,500
- Debts after one year +€81,323
up €81,323 (+291%), from €27,912 to €109,235
- Reserves +€60,600
up €60,600 (+20.4%), from €297,577 to €358,177
of which Distributable reserves: +€60,600
- Tax, wage and social debts -€35,739
down €35,739 (-44.3%), from €80,701 to €44,962
of which Taxes: -€30,020
- Trade debts +€34,319
up €34,319 (+16.3%), from €211,180 to €245,499
- Gross operating margin -€278,504
down €278,504 (-43.1%), from €646,497 to €367,993
- Staff costs -€63,189
down €63,189 (-29.8%), from €212,322 to €149,133
- Depreciation +€14,205
up €14,205 (+13.1%), from €108,791 to €122,997
- Taxes -€12,479
down €12,479 (-36.2%), from €34,438 to €21,959
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 | €1,207,015 | €1,271,010 | +€63,994 | +5.3% |
| Fixed assets | 21/28 | €357,948 | €517,377 | +€159,429 | +44.5% |
| Tangible fixed assets | 22/27 | €357,911 | €517,340 | +€159,429 | +44.5% |
| Plant, machinery and equipment | 23 | €336,364 | €507,345 | +€170,981 | +50.8% |
| Furniture and vehicles | 24 | €841 | €0 | -€841 | -100% |
| Leasing and similar rights | 25 | €20,705 | €9,994 | -€10,711 | -51.7% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €849,067 | €753,633 | -€95,435 | -11.2% |
| Stocks and contracts in progress | 3 | €228,066 | €286,735 | +€58,669 | +25.7% |
| Stocks | 30/36 | €228,066 | €286,735 | +€58,669 | +25.7% |
| Amounts receivable within one year | 40/41 | €612,082 | €451,615 | -€160,467 | -26.2% |
| Trade receivables | 40 | €594,747 | €448,573 | -€146,174 | -24.6% |
| Other amounts receivable | 41 | €17,336 | €3,042 | -€14,294 | -82.5% |
| Cash at bank and in hand | 54/58 | €1,825 | €7,974 | +€6,149 | +337% |
| Deferred charges and accrued income | 490/1 | €7,094 | €7,309 | +€215 | +3.0% |
| Total equity and liabilities | 10/49 | €1,207,015 | €1,271,010 | +€63,994 | +5.3% |
| Equity | 10/15 | €421,577 | €482,177 | +€60,600 | +14.4% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €297,577 | €358,177 | +€60,600 | +20.4% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €285,177 | €345,777 | +€60,600 | +21.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €785,438 | €788,833 | +€3,395 | +0.4% |
| Amounts payable after more than one year | 17 | €27,912 | €109,235 | +€81,323 | +291% |
| Financial debts | 170/4 | €27,912 | €109,235 | +€81,323 | +291% |
| Amounts payable within one year | 42/48 | €754,353 | €678,258 | -€76,095 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €45,620 | €56,229 | +€10,610 | +23.3% |
| Financial debts | 43 | €201,352 | €209,067 | +€7,715 | +3.8% |
| Credit institutions | 430/8 | €201,352 | €209,067 | +€7,715 | +3.8% |
| Trade debts | 44 | €211,180 | €245,499 | +€34,319 | +16.3% |
| Suppliers | 440/4 | €211,180 | €245,499 | +€34,319 | +16.3% |
| Taxes, remuneration and social security | 45 | €80,701 | €44,962 | -€35,739 | -44.3% |
| Taxes | 450/3 | €55,461 | €25,441 | -€30,020 | -54.1% |
| Remuneration and social security | 454/9 | €25,240 | €19,521 | -€5,719 | -22.7% |
| Other amounts payable | 47/48 | €215,500 | €122,500 | -€93,000 | -43.2% |
| Accrued charges and deferred income | 492/3 | €3,173 | €1,340 | -€1,833 | -57.8% |
| Remuneration, social security and pensions | 62 | €212,322 | €149,133 | -€63,189 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,791 | €122,997 | +€14,205 | +13.1% |
| Other operating charges | 640/8 | €3,935 | €3,968 | +€33 | +0.8% |
| Gross operating margin | 9900 | €646,497 | €367,993 | -€278,504 | -43.1% |
| Operating profit (loss) | 9901 | €321,449 | €91,896 | -€229,553 | -71.4% |
| Financial income | 75/76B | €5,230 | €9,582 | +€4,351 | +83.2% |
| Recurring financial income | 75 | €5,230 | €9,582 | +€4,351 | +83.2% |
| Financial charges | 65/66B | €24,131 | €18,919 | -€5,212 | -21.6% |
| Recurring financial charges | 65 | €24,131 | €18,919 | -€5,212 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €302,548 | €82,559 | -€219,990 | -72.7% |
| Income taxes | 67/77 | €34,438 | €21,959 | -€12,479 | -36.2% |
| Profit (loss) for the period | 9904 | €268,111 | €60,600 | -€207,511 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €268,111 | €60,600 | -€207,511 | -77.4% |
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 17 October 2026 via checked.be.