DBS Medical: 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 Medical
Largest movements
- Cash +€46,484
up €46,484 (+130%), from €35,780 to €82,265
mainly Net result for the year (+€42,789) and Tax, wage and social debts (+€6,740)
- Deferred charges and accrued income +€4,134
up €4,134 (+54.3%), from €7,617 to €11,751
- Reserves +€42,006
up €42,006 (+112%), from €37,545 to €79,551
- Tax, wage and social debts +€6,740
up €6,740 (+130%), from €5,171 to €11,911
- Trade debts +€1,689
up €1,689 (+59.6%), from €2,834 to €4,523
- Depreciation -€6,632
down €6,632 (-100%), from €6,632 to €0
- Taxes +€6,422
up €6,422 (+61.8%), from €10,386 to €16,808
- Gross operating margin +€4,172
up €4,172 (+7.5%), from €55,897 to €60,069
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 | €51,720 | €102,163 | +€50,443 | +97.5% |
| Current assets | 29/58 | €51,720 | €102,163 | +€50,443 | +97.5% |
| Amounts receivable within one year | 40/41 | €8,323 | €8,148 | -€175 | -2.1% |
| Trade receivables | 40 | €8,323 | €6,485 | -€1,837 | -22.1% |
| Other amounts receivable | 41 | - | €1,662 | +€1,662 | |
| Cash at bank and in hand | 54/58 | €35,780 | €82,265 | +€46,484 | +130% |
| Deferred charges and accrued income | 490/1 | €7,617 | €11,751 | +€4,134 | +54.3% |
| Total equity and liabilities | 10/49 | €51,720 | €102,163 | +€50,443 | +97.5% |
| Equity | 10/15 | €42,545 | €84,551 | +€42,006 | +98.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,545 | €79,551 | +€42,006 | +112% |
| Distributable reserves | 133 | €37,545 | €79,551 | +€42,006 | +112% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,175 | €17,612 | +€8,437 | +92.0% |
| Amounts payable within one year | 42/48 | €9,175 | €16,982 | +€7,807 | +85.1% |
| Trade debts | 44 | €2,834 | €4,523 | +€1,689 | +59.6% |
| Suppliers | 440/4 | €2,834 | €4,523 | +€1,689 | +59.6% |
| Taxes, remuneration and social security | 45 | €5,171 | €11,911 | +€6,740 | +130% |
| Taxes | 450/3 | €5,171 | €11,911 | +€6,740 | +130% |
| Other amounts payable | 47/48 | €1,170 | €548 | -€622 | -53.1% |
| Accrued charges and deferred income | 492/3 | - | €631 | +€631 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,632 | €0 | -€6,632 | -100% |
| Other operating charges | 640/8 | €373 | €213 | -€161 | -43.0% |
| Gross operating margin | 9900 | €55,897 | €60,069 | +€4,172 | +7.5% |
| Operating profit (loss) | 9901 | €48,891 | €59,857 | +€10,965 | +22.4% |
| Financial income | 75/76B | - | €112 | +€112 | |
| Recurring financial income | 75 | - | €112 | +€112 | |
| Financial charges | 65/66B | €160 | €372 | +€212 | +132% |
| Recurring financial charges | 65 | €160 | €372 | +€212 | +132% |
| Profit (loss) for the period before taxes | 9903 | €48,731 | €59,597 | +€10,866 | +22.3% |
| Income taxes | 67/77 | €10,386 | €16,808 | +€6,422 | +61.8% |
| Profit (loss) for the period | 9904 | €38,345 | €42,789 | +€4,444 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,345 | €42,789 | +€4,444 | +11.6% |
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.