DBT Holding: 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.
DBT Holding
Largest movements
- Receivables within one year -€90,367
down €90,367 (-48.4%), from €186,870 to €96,503
of which Trade receivables: -€97,286
- Tangible fixed assets +€85,132
up €85,132 (+5.8%), from €1.5m to €1.6m
of which Furniture and vehicles: +€109,191
- Cash -€76,917
down €76,917 (-76.5%), from €100,588 to €23,671
mainly Contributions, distributions and other (-€162,766) and Investment in fixed assets (net) (-€113,053)
- Intangible fixed assets -€33,300
no longer reported in 2025 (was €33,300)
- Deferred charges and accrued income -€31,763
down €31,763 (-97.1%), from €32,709 to €946
- Reserves -€153,496
down €153,496 (-30.3%), from €506,616 to €353,120
of which Distributable reserves: -€143,101
- Other debts +€142,139
up €142,139 (+149%), from €95,138 to €237,277
- Tax, wage and social debts -€83,647
down €83,647 (-95.3%), from €87,790 to €4,143
of which Remuneration and social security: -€45,997
- Debts after one year -€24,503
down €24,503 (-2.4%), from €1.0m to €1.0m
of which Financial debts: -€24,639
- Current portion of long-term debt -€19,920
down €19,920 (-18.1%), from €110,067 to €90,146
- Gross operating margin -€416,829
down €416,829 (-78.8%), from €528,852 to €112,023
- Staff costs -€291,620
no longer reported in 2025 (was €291,620)
- Depreciation -€40,798
down €40,798 (-40.0%), from €102,019 to €61,221
- Other operating charges +€25,573
up €25,573 (+856%), from €2,987 to €28,560
- Taxes -€7,075
down €7,075 (-88.1%), from €8,035 to €960
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.
Derived cash bridge
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 | €1,896,692 | €1,749,478 | -€147,215 | -7.8% |
| Fixed assets | 21/28 | €1,576,526 | €1,628,358 | +€51,832 | +3.3% |
| Intangible fixed assets | 21 | €33,300 | - | -€33,300 | |
| Tangible fixed assets | 22/27 | €1,478,226 | €1,563,358 | +€85,132 | +5.8% |
| Land and buildings | 22 | €1,442,524 | €1,425,410 | -€17,114 | -1.2% |
| Plant, machinery and equipment | 23 | €6,944 | - | -€6,944 | |
| Furniture and vehicles | 24 | €23,557 | €132,748 | +€109,191 | +464% |
| Other tangible fixed assets | 26 | €5,200 | €5,200 | = | 0.0% |
| Financial fixed assets | 28 | €65,000 | €65,000 | = | 0.0% |
| Current assets | 29/58 | €320,166 | €121,120 | -€199,047 | -62.2% |
| Amounts receivable within one year | 40/41 | €186,870 | €96,503 | -€90,367 | -48.4% |
| Trade receivables | 40 | €186,375 | €89,089 | -€97,286 | -52.2% |
| Other amounts receivable | 41 | €495 | €7,414 | +€6,919 | +1,398% |
| Cash at bank and in hand | 54/58 | €100,588 | €23,671 | -€76,917 | -76.5% |
| Deferred charges and accrued income | 490/1 | €32,709 | €946 | -€31,763 | -97.1% |
| Total equity and liabilities | 10/49 | €1,896,692 | €1,749,478 | -€147,215 | -7.8% |
| Equity | 10/15 | €525,216 | €365,955 | -€159,261 | -30.3% |
| Contributions | 10/11 | €18,600 | €12,836 | -€5,764 | -31.0% |
| Reserves | 13 | €506,616 | €353,120 | -€153,496 | -30.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €27,544 | €19,008 | -€8,536 | -31.0% |
| Distributable reserves | 133 | €477,212 | €334,112 | -€143,101 | -30.0% |
| Amounts payable | 17/49 | €1,371,476 | €1,383,522 | +€12,046 | +0.9% |
| Amounts payable after more than one year | 17 | €1,027,072 | €1,002,569 | -€24,503 | -2.4% |
| Financial debts | 170/4 | €1,011,983 | €987,344 | -€24,639 | -2.4% |
| Trade debts | 175 | €8,188 | - | -€8,188 | |
| Other amounts payable | 178/9 | €6,900 | €15,225 | +€8,325 | +121% |
| Amounts payable within one year | 42/48 | €341,373 | €378,653 | +€37,280 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €110,067 | €90,146 | -€19,920 | -18.1% |
| Trade debts | 44 | €46,770 | €41,619 | -€5,152 | -11.0% |
| Suppliers | 440/4 | €46,770 | €41,619 | -€5,152 | -11.0% |
| Advances received on contracts in progress | 46 | €1,608 | €5,468 | +€3,860 | +240% |
| Taxes, remuneration and social security | 45 | €87,790 | €4,143 | -€83,647 | -95.3% |
| Taxes | 450/3 | €41,793 | €4,143 | -€37,650 | -90.1% |
| Remuneration and social security | 454/9 | €45,997 | - | -€45,997 | |
| Other amounts payable | 47/48 | €95,138 | €237,277 | +€142,139 | +149% |
| Accrued charges and deferred income | 492/3 | €3,032 | €2,300 | -€732 | -24.1% |
| Remuneration, social security and pensions | 62 | €291,620 | - | -€291,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,019 | €61,221 | -€40,798 | -40.0% |
| Other operating charges | 640/8 | €2,987 | €28,560 | +€25,573 | +856% |
| Gross operating margin | 9900 | €528,852 | €112,023 | -€416,829 | -78.8% |
| Operating profit (loss) | 9901 | €132,226 | €22,241 | -€109,984 | -83.2% |
| Financial income | 75/76B | €29 | €1 | -€28 | -97.0% |
| Recurring financial income | 75 | €29 | €1 | -€28 | -97.0% |
| Financial charges | 65/66B | €19,748 | €17,777 | -€1,971 | -10.0% |
| Recurring financial charges | 65 | €19,748 | €17,777 | -€1,971 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €112,507 | €4,465 | -€108,042 | -96.0% |
| Income taxes | 67/77 | €8,035 | €960 | -€7,075 | -88.1% |
| Profit (loss) for the period | 9904 | €104,472 | €3,505 | -€100,966 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,472 | €3,505 | -€100,966 | -96.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.