DBT Partners: 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 Partners
Largest movements
- Cash -€20,301
down €20,301 (-78.1%), from €25,991 to €5,690
mainly Net result for the year (-€47,394) and Trade debts (-€31,496)
- Tangible fixed assets -€19,807
down €19,807 (-16.4%), from €120,991 to €101,184
of which Plant, machinery and equipment: -€19,488
- Other debts +€48,023
up €48,023 (+31.8%), from €150,800 to €198,823
- Profit (loss) carried forward -€47,394
down €47,394 (-30.4%), from -€155,872 to -€203,266
- Trade debts -€31,496
down €31,496 (-35.6%), from €88,517 to €57,021
- Debts after one year -€14,262
down €14,262 (-23.6%), from €60,543 to €46,281
- Tax, wage and social debts +€3,654
up €3,654 (+181%), from €2,017 to €5,671
of which Remuneration and social security: +€3,594
- Gross operating margin +€69,643
up €69,643, from -€41,609 to €28,034
- Turnover +€39,908
up €39,908 (+31.4%), from €127,073 to €166,981
- Purchases and services -€32,734
down €32,734 (-19.4%), from €168,681 to €135,947
- Staff costs +€16,053
up €16,053 (+81.0%), from €19,830 to €35,883
- Other operating charges +€5,097
up €5,097 (+59.9%), from €8,514 to €13,611
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 | €170,267 | €128,791 | -€41,475 | -24.4% |
| Fixed assets | 21/28 | €121,115 | €101,308 | -€19,807 | -16.4% |
| Tangible fixed assets | 22/27 | €120,991 | €101,184 | -€19,807 | -16.4% |
| Plant, machinery and equipment | 23 | €119,500 | €100,012 | -€19,488 | -16.3% |
| Furniture and vehicles | 24 | €1,491 | €1,172 | -€320 | -21.4% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €49,152 | €27,484 | -€21,668 | -44.1% |
| Amounts receivable within one year | 40/41 | €23,135 | €21,647 | -€1,487 | -6.4% |
| Trade receivables | 40 | €14,647 | €10,251 | -€4,396 | -30.0% |
| Other amounts receivable | 41 | €8,488 | €11,396 | +€2,908 | +34.3% |
| Cash at bank and in hand | 54/58 | €25,991 | €5,690 | -€20,301 | -78.1% |
| Deferred charges and accrued income | 490/1 | €26 | €146 | +€120 | +454% |
| Total equity and liabilities | 10/49 | €170,267 | €128,791 | -€41,475 | -24.4% |
| Equity | 10/15 | -€145,872 | -€193,266 | -€47,394 | -32.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,872 | -€203,266 | -€47,394 | -30.4% |
| Amounts payable | 17/49 | €316,139 | €322,057 | +€5,919 | +1.9% |
| Amounts payable after more than one year | 17 | €60,543 | €46,281 | -€14,262 | -23.6% |
| Financial debts | 170/4 | €60,543 | €46,281 | -€14,262 | -23.6% |
| Amounts payable within one year | 42/48 | €255,596 | €275,776 | +€20,180 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €14,262 | €14,262 | = | 0.0% |
| Trade debts | 44 | €88,517 | €57,021 | -€31,496 | -35.6% |
| Suppliers | 440/4 | €88,517 | €57,021 | -€31,496 | -35.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,017 | €5,671 | +€3,654 | +181% |
| Taxes | 450/3 | - | €60 | +€60 | |
| Remuneration and social security | 454/9 | €2,017 | €5,611 | +€3,594 | +178% |
| Other amounts payable | 47/48 | €150,800 | €198,823 | +€48,023 | +31.8% |
| Turnover | 70 | €127,073 | €166,981 | +€39,908 | +31.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €168,681 | €135,947 | -€32,734 | -19.4% |
| Remuneration, social security and pensions | 62 | €19,830 | €35,883 | +€16,053 | +81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,046 | €21,407 | +€361 | +1.7% |
| Other operating charges | 640/8 | €8,514 | €13,611 | +€5,097 | +59.9% |
| Gross operating margin | 9900 | -€41,609 | €28,034 | +€69,643 | |
| Operating profit (loss) | 9901 | -€90,999 | -€42,867 | +€48,132 | +52.9% |
| Financial income | 75/76B | €0 | €183 | +€183 | +58,932% |
| Recurring financial income | 75 | €0 | €183 | +€183 | +58,932% |
| Financial charges | 65/66B | €4,694 | €4,710 | +€16 | +0.3% |
| Recurring financial charges | 65 | €4,694 | €4,710 | +€16 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€95,693 | -€47,394 | +€48,299 | +50.5% |
| Profit (loss) for the period | 9904 | -€95,693 | -€47,394 | +€48,299 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,693 | -€47,394 | +€48,299 | +50.5% |
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 20 October 2026 via checked.be.