DBS Systems: what changed
DBS Systems
Largest movements
- Tangible fixed assets +€72,442
up €72,442 (+558%), from €12,982 to €85,424
of which Plant, machinery and equipment: +€44,824
- Receivables within one year +€22,491
up €22,491 (+71.3%), from €31,561 to €54,053
of which Trade receivables: +€11,913
- Cash +€13,958
up €13,958 (+5,809%), from €240 to €14,199
- Profit (loss) carried forward +€55,018
up €55,018 (+149%), from €37,025 to €92,042
- Current portion of long-term debt +€20,965
new in 2025: €20,965
- Trade debts +€18,017
up €18,017 (+4,739%), from €380 to €18,397
- Tax, wage and social debts +€12,679
up €12,679 (+314%), from €4,040 to €16,720
- Other debts +€3,161
up €3,161 (+933%), from €339 to €3,500
- Gross operating margin +€37,890
up €37,890 (+256%), from €14,816 to €52,706
- Depreciation +€17,921
up €17,921 (+1,489%), from €1,203 to €19,124
- Taxes +€3,582
up €3,582 (+141%), from €2,534 to €6,116
- Financial charges +€2,213
up €2,213 (+181%), from €1,225 to €3,437
- Other operating charges +€914
up €914 (+151%), from €605 to €1,519
Change in the result, 2023 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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,784 | €154,669 | +€109,885 | +245% |
| Fixed assets | 21/28 | €12,982 | €85,424 | +€72,442 | +558% |
| Tangible fixed assets | 22/27 | €12,982 | €85,424 | +€72,442 | +558% |
| Plant, machinery and equipment | 23 | - | €44,824 | +€44,824 | |
| Furniture and vehicles | 24 | €4,255 | €33,896 | +€29,642 | +697% |
| Other tangible fixed assets | 26 | €8,728 | €6,704 | -€2,024 | -23.2% |
| Current assets | 29/58 | €31,802 | €69,245 | +€37,443 | +118% |
| Amounts receivable within one year | 40/41 | €31,561 | €54,053 | +€22,491 | +71.3% |
| Trade receivables | 40 | €4,640 | €16,553 | +€11,913 | +257% |
| Other amounts receivable | 41 | €26,921 | €37,500 | +€10,578 | +39.3% |
| Cash at bank and in hand | 54/58 | €240 | €14,199 | +€13,958 | +5,809% |
| Deferred charges and accrued income | 490/1 | - | €993 | +€993 | |
| Total equity and liabilities | 10/49 | €44,784 | €154,669 | +€109,885 | +245% |
| Equity | 10/15 | €40,025 | €95,042 | +€55,018 | +137% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,025 | €92,042 | +€55,018 | +149% |
| Amounts payable | 17/49 | €4,759 | €59,627 | +€54,868 | +1,153% |
| Amounts payable within one year | 42/48 | €4,759 | €59,582 | +€54,823 | +1,152% |
| Current portion of amounts payable after more than one year | 42 | - | €20,965 | +€20,965 | |
| Trade debts | 44 | €380 | €18,397 | +€18,017 | +4,739% |
| Suppliers | 440/4 | €380 | €18,397 | +€18,017 | +4,739% |
| Taxes, remuneration and social security | 45 | €4,040 | €16,720 | +€12,679 | +314% |
| Taxes | 450/3 | €4,040 | €16,720 | +€12,679 | +314% |
| Other amounts payable | 47/48 | €339 | €3,500 | +€3,161 | +933% |
| Accrued charges and deferred income | 492/3 | - | €45 | +€45 | |
| Non-recurring operating income | 76A | - | €17,015 | +€17,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,203 | €19,124 | +€17,921 | +1,489% |
| Other operating charges | 640/8 | €605 | €1,519 | +€914 | +151% |
| Non-recurring operating charges | 66A | - | €39 | +€39 | |
| Gross operating margin | 9900 | €14,816 | €52,706 | +€37,890 | +256% |
| Operating profit (loss) | 9901 | €13,008 | €32,025 | +€19,016 | +146% |
| Financial income | 75/76B | €2 | €3 | +€1 | +43.8% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +43.8% |
| Financial charges | 65/66B | €1,225 | €3,437 | +€2,213 | +181% |
| Recurring financial charges | 65 | €1,225 | €3,437 | +€2,213 | +181% |
| Profit (loss) for the period before taxes | 9903 | €11,786 | €28,590 | +€16,804 | +143% |
| Income taxes | 67/77 | €2,534 | €6,116 | +€3,582 | +141% |
| Profit (loss) for the period | 9904 | €9,252 | €22,474 | +€13,222 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €9,252 | €22,474 | +€13,222 | +143% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.