DBT Engineering: 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.
DBT Engineering
Largest movements
- Receivables within one year -€28,547
down €28,547 (-26.8%), from €106,338 to €77,791
of which Trade receivables: -€30,671
- Cash -€13,998
down €13,998 (-13.4%), from €104,484 to €90,485
mainly Trade debts (-€41,109) and Investment in fixed assets (net) (-€36,226)
- Deferred charges and accrued income +€11,039
up €11,039 (+1109.4%), from €995 to €12,034
- Tangible fixed assets +€10,952
up €10,952 (+2.7%), from €405,850 to €416,803
of which Land and buildings: +€16,550
- Reserves +€48,444
up €48,444 (+53.6%), from €90,334 to €138,778
- Trade debts -€41,109
down €41,109 (-78.1%), from €52,651 to €11,542
- Other debts -€31,558
down €31,558 (-48.7%), from €64,841 to €33,282
- Current portion of long-term debt +€7,425
up €7,425 (+25.7%), from €28,887 to €36,312
- Debts after one year -€7,275
down €7,275 (-2.1%), from €338,874 to €331,599
- Gross operating margin -€35,328
down €35,328 (-25.8%), from €136,852 to €101,523
- Taxes -€7,735
down €7,735 (-31.9%), from €24,225 to €16,491
- Depreciation +€5,114
up €5,114 (+24.9%), from €20,524 to €25,638
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 | €618,933 | €598,016 | -€20,918 | -3.4% |
| Fixed assets | 21/28 | €407,117 | €417,705 | +€10,588 | +2.6% |
| Intangible fixed assets | 21 | €1,267 | €903 | -€364 | -28.7% |
| Tangible fixed assets | 22/27 | €405,850 | €416,803 | +€10,952 | +2.7% |
| Land and buildings | 22 | €385,466 | €402,016 | +€16,550 | +4.3% |
| Plant, machinery and equipment | 23 | €3,704 | €3,405 | -€299 | -8.1% |
| Furniture and vehicles | 24 | €12,415 | €7,651 | -€4,764 | -38.4% |
| Other tangible fixed assets | 26 | €4,265 | €3,731 | -€534 | -12.5% |
| Current assets | 29/58 | €211,817 | €180,310 | -€31,506 | -14.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €106,338 | €77,791 | -€28,547 | -26.8% |
| Trade receivables | 40 | €79,138 | €48,468 | -€30,671 | -38.8% |
| Other amounts receivable | 41 | €27,200 | €29,324 | +€2,124 | +7.8% |
| Cash at bank and in hand | 54/58 | €104,484 | €90,485 | -€13,998 | -13.4% |
| Deferred charges and accrued income | 490/1 | €995 | €12,034 | +€11,039 | +1109.4% |
| Total equity and liabilities | 10/49 | €618,933 | €598,016 | -€20,918 | -3.4% |
| Equity | 10/15 | €108,934 | €157,378 | +€48,444 | +44.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,334 | €138,778 | +€48,444 | +53.6% |
| Distributable reserves | 133 | €90,334 | €138,778 | +€48,444 | +53.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €510,000 | €440,638 | -€69,362 | -13.6% |
| Amounts payable after more than one year | 17 | €338,874 | €331,599 | -€7,275 | -2.1% |
| Financial debts | 170/4 | €338,874 | €331,599 | -€7,275 | -2.1% |
| Amounts payable within one year | 42/48 | €171,126 | €109,039 | -€62,087 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €28,887 | €36,312 | +€7,425 | +25.7% |
| Trade debts | 44 | €52,651 | €11,542 | -€41,109 | -78.1% |
| Suppliers | 440/4 | €52,651 | €11,542 | -€41,109 | -78.1% |
| Taxes, remuneration and social security | 45 | €24,746 | €27,903 | +€3,156 | +12.8% |
| Taxes | 450/3 | €18,691 | €21,848 | +€3,156 | +16.9% |
| Remuneration and social security | 454/9 | €6,055 | €6,055 | = | 0.0% |
| Other amounts payable | 47/48 | €64,841 | €33,282 | -€31,558 | -48.7% |
| Non-recurring operating income | 76A | €16,352 | €5,992 | -€10,360 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,524 | €25,638 | +€5,114 | +24.9% |
| Other operating charges | 640/8 | €1,773 | €1,838 | +€64 | +3.6% |
| Gross operating margin | 9900 | €136,852 | €101,523 | -€35,328 | -25.8% |
| Operating profit (loss) | 9901 | €114,554 | €74,048 | -€40,507 | -35.4% |
| Financial income | 75/76B | €1,426 | €2,129 | +€703 | +49.3% |
| Recurring financial income | 75 | €1,426 | €2,129 | +€703 | +49.3% |
| Financial charges | 65/66B | €11,379 | €11,242 | -€137 | -1.2% |
| Recurring financial charges | 65 | €11,379 | €11,242 | -€137 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €104,601 | €64,935 | -€39,666 | -37.9% |
| Income taxes | 67/77 | €24,225 | €16,491 | -€7,735 | -31.9% |
| Profit (loss) for the period | 9904 | €80,376 | €48,444 | -€31,932 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,376 | €48,444 | -€31,932 | -39.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.