DBSB: 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.
DBSB
Largest movements
- Tangible fixed assets -€8,404
down €8,404 (-20.0%), from €42,040 to €33,636
of which Furniture and vehicles: -€8,747
- Cash +€7,419
up €7,419 (+9.4%), from €79,160 to €86,579
mainly Depreciation (+€64,241) and Net result for the year (+€56,076)
- Receivables within one year +€2,102
up €2,102 (+2.9%), from €73,303 to €75,405
of which Other amounts receivable: +€5,500
- Other debts +€22,245
up €22,245 (+46.0%), from €48,400 to €70,645
- Reserves -€14,506
down €14,506 (-20.6%), from €70,581 to €56,076
- Debts after one year -€5,101
down €5,101 (-28.3%), from €17,993 to €12,893
- Gross operating margin -€12,408
down €12,408 (-8.1%), from €153,419 to €141,010
- Taxes -€3,612
down €3,612 (-18.3%), from €19,771 to €16,160
- Depreciation +€2,897
up €2,897 (+4.7%), from €61,344 to €64,241
- Financial charges +€2,169
up €2,169 (+159.8%), from €1,357 to €3,526
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
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 | €194,503 | €196,243 | +€1,739 | +0.9% |
| Fixed assets | 21/28 | €42,040 | €33,636 | -€8,404 | -20.0% |
| Tangible fixed assets | 22/27 | €42,040 | €33,636 | -€8,404 | -20.0% |
| Plant, machinery and equipment | 23 | €2,026 | €2,369 | +€343 | +16.9% |
| Furniture and vehicles | 24 | €40,014 | €31,267 | -€8,747 | -21.9% |
| Current assets | 29/58 | €152,463 | €162,607 | +€10,144 | +6.7% |
| Amounts receivable within one year | 40/41 | €73,303 | €75,405 | +€2,102 | +2.9% |
| Trade receivables | 40 | €66,618 | €63,221 | -€3,397 | -5.1% |
| Other amounts receivable | 41 | €6,685 | €12,184 | +€5,500 | +82.3% |
| Cash at bank and in hand | 54/58 | €79,160 | €86,579 | +€7,419 | +9.4% |
| Deferred charges and accrued income | 490/1 | - | €623 | +€623 | |
| Total equity and liabilities | 10/49 | €194,503 | €196,243 | +€1,739 | +0.9% |
| Equity | 10/15 | €71,581 | €57,076 | -€14,506 | -20.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €70,581 | €56,076 | -€14,506 | -20.6% |
| Distributable reserves | 133 | €70,581 | €56,076 | -€14,506 | -20.6% |
| Amounts payable | 17/49 | €122,922 | €139,167 | +€16,245 | +13.2% |
| Amounts payable after more than one year | 17 | €17,993 | €12,893 | -€5,101 | -28.3% |
| Financial debts | 170/4 | €17,993 | €12,893 | -€5,101 | -28.3% |
| Amounts payable within one year | 42/48 | €60,994 | €83,212 | +€22,219 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €4,863 | €5,101 | +€238 | +4.9% |
| Trade debts | 44 | €2,773 | €3,028 | +€255 | +9.2% |
| Suppliers | 440/4 | €2,773 | €3,028 | +€255 | +9.2% |
| Taxes, remuneration and social security | 45 | €4,957 | €4,438 | -€519 | -10.5% |
| Taxes | 450/3 | €4,957 | €4,438 | -€519 | -10.5% |
| Other amounts payable | 47/48 | €48,400 | €70,645 | +€22,245 | +46.0% |
| Accrued charges and deferred income | 492/3 | €43,935 | €43,062 | -€873 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,344 | €64,241 | +€2,897 | +4.7% |
| Other operating charges | 640/8 | €391 | €1,011 | +€620 | +158.8% |
| Gross operating margin | 9900 | €153,419 | €141,010 | -€12,408 | -8.1% |
| Operating profit (loss) | 9901 | €91,684 | €75,758 | -€15,926 | -17.4% |
| Financial income | 75/76B | €26 | €3 | -€22 | -86.6% |
| Recurring financial income | 75 | €26 | €3 | -€22 | -86.6% |
| Financial charges | 65/66B | €1,357 | €3,526 | +€2,169 | +159.8% |
| Recurring financial charges | 65 | €1,357 | €3,526 | +€2,169 | +159.8% |
| Profit (loss) for the period before taxes | 9903 | €90,353 | €72,235 | -€18,117 | -20.1% |
| Income taxes | 67/77 | €19,771 | €16,160 | -€3,612 | -18.3% |
| Profit (loss) for the period | 9904 | €70,581 | €56,076 | -€14,506 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,581 | €56,076 | -€14,506 | -20.6% |
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 11 October 2026 via checked.be.