DBS-Tech: what changed
Two fiscal 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-Tech
Largest movements
- Tangible fixed assets +€29,856
up €29,856 (+95.8%), from €31,159 to €61,015
of which Plant, machinery and equipment: +€39,856
- Receivables within one year +€15,456
up €15,456 (+12.9%), from €119,843 to €135,299
of which Trade receivables: +€29,770
- Debts after one year +€24,113
up €24,113 (+166.3%), from €14,497 to €38,610
- Profit (loss) carried forward +€8,961
up €8,961 (+8.0%), from €111,940 to €120,901
- Current portion of long-term debt +€6,895
up €6,895 (+41.1%), from €16,769 to €23,664
- Tax, wage and social debts +€3,291
up €3,291 (+40.2%), from €8,191 to €11,483
- Depreciation +€20,215
up €20,215 (+191.1%), from €10,580 to €30,794
- Gross operating margin -€7,038
down €7,038 (-13.2%), from €53,456 to €46,418
- Taxes -€4,900
down €4,900 (-59.8%), from €8,191 to €3,291
- Financial charges -€1,703
down €1,703 (-48.8%), from €3,490 to €1,787
- Other operating charges -€629
down €629 (-28.9%), from €2,179 to €1,550
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,059 | €197,500 | +€43,442 | +28.2% |
| Fixed assets | 21/28 | €31,159 | €61,015 | +€29,856 | +95.8% |
| Tangible fixed assets | 22/27 | €31,159 | €61,015 | +€29,856 | +95.8% |
| Plant, machinery and equipment | 23 | €1,159 | €41,015 | +€39,856 | +3438.0% |
| Furniture and vehicles | 24 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Current assets | 29/58 | €122,899 | €136,485 | +€13,586 | +11.1% |
| Amounts receivable within one year | 40/41 | €119,843 | €135,299 | +€15,456 | +12.9% |
| Trade receivables | 40 | €95,230 | €125,000 | +€29,770 | +31.3% |
| Other amounts receivable | 41 | €24,613 | €10,299 | -€14,314 | -58.2% |
| Cash at bank and in hand | 54/58 | €3,057 | €1,186 | -€1,871 | -61.2% |
| Total equity and liabilities | 10/49 | €154,059 | €197,500 | +€43,442 | +28.2% |
| Equity | 10/15 | €112,940 | €121,901 | +€8,961 | +7.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | - | -€1,000 | |
| Share premium | 1100/10 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €111,940 | €120,901 | +€8,961 | +8.0% |
| Amounts payable | 17/49 | €41,119 | €75,600 | +€34,481 | +83.9% |
| Amounts payable after more than one year | 17 | €14,497 | €38,610 | +€24,113 | +166.3% |
| Financial debts | 170/4 | €14,497 | €38,610 | +€24,113 | +166.3% |
| Amounts payable within one year | 42/48 | €26,622 | €36,990 | +€10,368 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | €16,769 | €23,664 | +€6,895 | +41.1% |
| Trade debts | 44 | €1,661 | €1,843 | +€182 | +11.0% |
| Suppliers | 440/4 | €1,661 | €1,843 | +€182 | +11.0% |
| Taxes, remuneration and social security | 45 | €8,191 | €11,483 | +€3,291 | +40.2% |
| Taxes | 450/3 | €8,191 | €11,483 | +€3,291 | +40.2% |
| Remuneration, social security and pensions | 62 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,580 | €30,794 | +€20,215 | +191.1% |
| Other operating charges | 640/8 | €2,179 | €1,550 | -€629 | -28.9% |
| Gross operating margin | 9900 | €53,456 | €46,418 | -€7,038 | -13.2% |
| Operating profit (loss) | 9901 | €40,697 | €14,040 | -€26,657 | -65.5% |
| Financial charges | 65/66B | €3,490 | €1,787 | -€1,703 | -48.8% |
| Recurring financial charges | 65 | €3,490 | €1,787 | -€1,703 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €37,206 | €12,252 | -€24,954 | -67.1% |
| Income taxes | 67/77 | €8,191 | €3,291 | -€4,900 | -59.8% |
| Profit (loss) for the period | 9904 | €29,015 | €8,961 | -€20,054 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,015 | €8,961 | -€20,054 | -69.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.