DBS PRO: 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 PRO
Largest movements
- Receivables within one year +€6,366
up €6,366 (+11.9%), from €53,288 to €59,654
of which Other amounts receivable: +€5,140
- Intangible fixed assets +€3,939
new in 2025: €3,939
- Tangible fixed assets -€1,623
down €1,623 (-11.0%), from €14,790 to €13,167
of which Plant, machinery and equipment: -€4,147
- Profit (loss) carried forward +€14,133
up €14,133 (+118.3%), from €11,947 to €26,080
- Current portion of long-term debt -€5,763
no longer reported in 2025 (was €5,763)
- Tax, wage and social debts -€3,166
down €3,166 (-25.0%), from €12,677 to €9,512
- Trade debts +€1,521
up €1,521 (+66.0%), from €2,303 to €3,824
- Gross operating margin +€17,376
up €17,376 (+83.4%), from €20,842 to €38,218
- Taxes +€2,382
up €2,382 (+72.6%), from €3,280 to €5,661
- Financial charges -€1,273
down €1,273 (-23.2%), from €5,500 to €4,227
- Depreciation +€643
up €643 (+12.0%), from €5,355 to €5,998
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,618 | €77,383 | +€7,765 | +11.2% |
| Formation expenses | 20 | €956 | €446 | -€509 | -53.3% |
| Fixed assets | 21/28 | €14,790 | €17,105 | +€2,315 | +15.7% |
| Intangible fixed assets | 21 | - | €3,939 | +€3,939 | |
| Tangible fixed assets | 22/27 | €14,790 | €13,167 | -€1,623 | -11.0% |
| Plant, machinery and equipment | 23 | €12,901 | €8,754 | -€4,147 | -32.1% |
| Furniture and vehicles | 24 | €1,890 | €4,413 | +€2,523 | +133.5% |
| Current assets | 29/58 | €53,872 | €59,831 | +€5,959 | +11.1% |
| Amounts receivable within one year | 40/41 | €53,288 | €59,654 | +€6,366 | +11.9% |
| Trade receivables | 40 | €16,313 | €17,540 | +€1,226 | +7.5% |
| Other amounts receivable | 41 | €36,975 | €42,115 | +€5,140 | +13.9% |
| Deferred charges and accrued income | 490/1 | €584 | €177 | -€407 | -69.7% |
| Total equity and liabilities | 10/49 | €69,618 | €77,383 | +€7,765 | +11.2% |
| Equity | 10/15 | €31,947 | €46,080 | +€14,133 | +44.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,947 | €26,080 | +€14,133 | +118.3% |
| Amounts payable | 17/49 | €37,672 | €31,303 | -€6,369 | -16.9% |
| Amounts payable within one year | 42/48 | €37,672 | €30,787 | -€6,885 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €5,763 | - | -€5,763 | |
| Financial debts | 43 | €3,928 | €4,452 | +€523 | +13.3% |
| Credit institutions | 430/8 | €3,928 | €4,452 | +€523 | +13.3% |
| Trade debts | 44 | €2,303 | €3,824 | +€1,521 | +66.0% |
| Suppliers | 440/4 | €2,303 | €3,824 | +€1,521 | +66.0% |
| Taxes, remuneration and social security | 45 | €12,677 | €9,512 | -€3,166 | -25.0% |
| Taxes | 450/3 | €12,677 | €9,512 | -€3,166 | -25.0% |
| Other amounts payable | 47/48 | €13,000 | €13,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €516 | +€516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,355 | €5,998 | +€643 | +12.0% |
| Other operating charges | 640/8 | €1,042 | €1,076 | +€34 | +3.3% |
| Non-recurring operating charges | 66A | €1,710 | €429 | -€1,281 | -74.9% |
| Gross operating margin | 9900 | €20,842 | €38,218 | +€17,376 | +83.4% |
| Operating profit (loss) | 9901 | €12,735 | €30,715 | +€17,980 | +141.2% |
| Financial income | 75/76B | €2,683 | €2,307 | -€376 | -14.0% |
| Recurring financial income | 75 | €2,683 | €2,307 | -€376 | -14.0% |
| Financial charges | 65/66B | €5,500 | €4,227 | -€1,273 | -23.2% |
| Recurring financial charges | 65 | €5,500 | €4,227 | -€1,273 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €9,917 | €28,795 | +€18,878 | +190.4% |
| Income taxes | 67/77 | €3,280 | €5,661 | +€2,382 | +72.6% |
| Profit (loss) for the period | 9904 | €6,637 | €23,133 | +€16,496 | +248.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,637 | €23,133 | +€16,496 | +248.5% |
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 10 October 2026 via checked.be.