DBS DESIGN: 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 DESIGN
Largest movements
- Cash -€52
no longer reported in 2025 (was €52)
mainly Net result for the year (-€217)
- Profit (loss) carried forward -€217
down €217 (-3.4%), from -€6,336 to -€6,553
- Other debts +€140
up €140 (+24.0%), from €583 to €723
- Trade debts +€17
up €17 (+1.3%), from €1,346 to €1,363
- Gross operating margin +€3,155
no longer reported in 2025 (was -€3,155)
- Financial charges +€64
up €64 (+41.7%), from €153 to €217
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 | €1,592 | €1,540 | -€52 | -3.3% |
| Current assets | 29/58 | €1,592 | €1,540 | -€52 | -3.3% |
| Amounts receivable within one year | 40/41 | €1,540 | €1,540 | = | 0.0% |
| Trade receivables | 40 | €1,236 | €1,236 | = | 0.0% |
| Other amounts receivable | 41 | €304 | €304 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52 | - | -€52 | |
| Total equity and liabilities | 10/49 | €1,592 | €1,540 | -€52 | -3.3% |
| Equity | 10/15 | -€336 | -€553 | -€217 | -64.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,336 | -€6,553 | -€217 | -3.4% |
| Amounts payable | 17/49 | €1,929 | €2,093 | +€165 | +8.5% |
| Amounts payable within one year | 42/48 | €1,929 | €2,093 | +€165 | +8.5% |
| Financial debts | 43 | - | €8 | +€8 | |
| Credit institutions | 430/8 | - | €8 | +€8 | |
| Trade debts | 44 | €1,346 | €1,363 | +€17 | +1.3% |
| Suppliers | 440/4 | €1,346 | €1,363 | +€17 | +1.3% |
| Other amounts payable | 47/48 | €583 | €723 | +€140 | +24.0% |
| Gross operating margin | 9900 | -€3,155 | - | +€3,155 | |
| Operating profit (loss) | 9901 | -€3,155 | - | +€3,155 | |
| Financial charges | 65/66B | €153 | €217 | +€64 | +41.7% |
| Recurring financial charges | 65 | €153 | €217 | +€64 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,308 | -€217 | +€3,092 | +93.4% |
| Profit (loss) for the period | 9904 | -€3,308 | -€217 | +€3,092 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,308 | -€217 | +€3,092 | +93.4% |
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 24 October 2026 via checked.be.