DBS-SERVICE: what changed
DBS-SERVICE
Largest movements
- Receivables within one year -€29,802
down €29,802 (-64.8%), from €46,007 to €16,206
of which Other amounts receivable: -€31,284
- Cash +€17,937
up €17,937 (+43.1%), from €41,625 to €59,562
mainly Net result for the year (+€48,004) and Receivables within one year (+€29,802)
- Tangible fixed assets +€1,105
up €1,105 (+12.4%), from €8,935 to €10,039
of which Plant, machinery and equipment: +€1,341
- Reserves -€23,500
down €23,500 (-49.4%), from €47,530 to €24,030
- Profit (loss) carried forward +€13,004
up €13,004 (+549%), from €2,369 to €15,373
- Tax, wage and social debts +€7,200
up €7,200 (+599%), from €1,203 to €8,403
- Debts after one year -€6,000
down €6,000 (-36.0%), from €16,650 to €10,650
- Other debts +€2,338
new in 2025: €2,338
- Depreciation -€19,169
down €19,169 (-98.8%), from €19,405 to €237
- Gross operating margin +€17,781
up €17,781 (+37.1%), from €47,899 to €65,680
- Taxes +€9,948
up €9,948 (+153%), from €6,497 to €16,445
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,567 | €85,806 | -€10,761 | -11.1% |
| Fixed assets | 21/28 | €8,935 | €10,039 | +€1,105 | +12.4% |
| Tangible fixed assets | 22/27 | €8,935 | €10,039 | +€1,105 | +12.4% |
| Plant, machinery and equipment | 23 | €484 | €1,825 | +€1,341 | +277% |
| Furniture and vehicles | 24 | €8,451 | €8,214 | -€237 | -2.8% |
| Current assets | 29/58 | €87,632 | €75,767 | -€11,865 | -13.5% |
| Amounts receivable within one year | 40/41 | €46,007 | €16,206 | -€29,802 | -64.8% |
| Trade receivables | 40 | €6,870 | €8,352 | +€1,482 | +21.6% |
| Other amounts receivable | 41 | €39,137 | €7,854 | -€31,284 | -79.9% |
| Cash at bank and in hand | 54/58 | €41,625 | €59,562 | +€17,937 | +43.1% |
| Total equity and liabilities | 10/49 | €96,567 | €85,806 | -€10,761 | -11.1% |
| Equity | 10/15 | €69,898 | €59,403 | -€10,496 | -15.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €47,530 | €24,030 | -€23,500 | -49.4% |
| Distributable reserves | 133 | €47,530 | €24,030 | -€23,500 | -49.4% |
| Profit (loss) carried forward | 14 | €2,369 | €15,373 | +€13,004 | +549% |
| Amounts payable | 17/49 | €26,668 | €26,404 | -€265 | -1.0% |
| Amounts payable after more than one year | 17 | €16,650 | €10,650 | -€6,000 | -36.0% |
| Financial debts | 170/4 | €16,650 | €10,650 | -€6,000 | -36.0% |
| Amounts payable within one year | 42/48 | €10,018 | €15,754 | +€5,735 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | €1,594 | €1,888 | +€295 | +18.5% |
| Financial debts | 43 | €4,063 | €2,161 | -€1,902 | -46.8% |
| Credit institutions | 430/8 | €4,063 | €2,161 | -€1,902 | -46.8% |
| Trade debts | 44 | €3,159 | €964 | -€2,196 | -69.5% |
| Suppliers | 440/4 | €3,159 | €964 | -€2,196 | -69.5% |
| Taxes, remuneration and social security | 45 | €1,203 | €8,403 | +€7,200 | +599% |
| Taxes | 450/3 | €1,203 | €8,403 | +€7,200 | +599% |
| Other amounts payable | 47/48 | - | €2,338 | +€2,338 | |
| Non-recurring operating income | 76A | - | €57 | +€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,405 | €237 | -€19,169 | -98.8% |
| Other operating charges | 640/8 | €1,368 | €940 | -€428 | -31.3% |
| Non-recurring operating charges | 66A | €4,312 | - | -€4,312 | |
| Gross operating margin | 9900 | €47,899 | €65,680 | +€17,781 | +37.1% |
| Operating profit (loss) | 9901 | €22,814 | €64,504 | +€41,690 | +183% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €286 | €54 | -€232 | -81.1% |
| Recurring financial charges | 65 | €286 | €54 | -€232 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €22,529 | €64,450 | +€41,921 | +186% |
| Income taxes | 67/77 | €6,497 | €16,445 | +€9,948 | +153% |
| Profit (loss) for the period | 9904 | €16,032 | €48,004 | +€31,972 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €16,032 | €48,004 | +€31,972 | +199% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.