DBU: 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.
DBU
Largest movements
- Receivables within one year +€86,227
up €86,227 (+336.2%), from €25,647 to €111,873
of which Trade receivables: +€74,559
- Cash -€58,153
down €58,153 (-71.7%), from €81,074 to €22,921
mainly Receivables within one year (-€86,227) and Net result for the year (-€15,449)
- Deferred charges and accrued income +€3,703
up €3,703, from €0 to €3,703
- Tangible fixed assets -€3,050
down €3,050 (-27.2%), from €11,233 to €8,183
of which Furniture and vehicles: -€2,479
- Debts after one year +€23,312
up €23,312 (+126.2%), from €18,477 to €41,789
- Profit (loss) carried forward -€15,449
down €15,449 (-28.2%), from €54,876 to €39,427
- Current portion of long-term debt +€15,365
up €15,365 (+153.9%), from €9,986 to €25,351
- Trade debts +€9,881
up €9,881 (+988.0%), from €1,000 to €10,882
- Tax, wage and social debts -€6,467
down €6,467 (-24.9%), from €25,969 to €19,502
of which Taxes: -€10,775
- Gross operating margin -€22,508
down €22,508, from €17,316 to -€5,192
- Financial charges +€4,514
up €4,514 (+208.2%), from €2,168 to €6,682
- Taxes -€4,132
down €4,132 (-88.2%), from €4,683 to €550
- Financial income +€2,548
up €2,548 (+813.3%), from €313 to €2,861
- Other operating charges -€738
down €738 (-54.7%), from €1,348 to €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.
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 | €117,954 | €146,680 | +€28,727 | +24.4% |
| Fixed assets | 21/28 | €11,233 | €8,183 | -€3,050 | -27.2% |
| Tangible fixed assets | 22/27 | €11,233 | €8,183 | -€3,050 | -27.2% |
| Plant, machinery and equipment | 23 | €891 | €320 | -€571 | -64.0% |
| Furniture and vehicles | 24 | €10,342 | €7,862 | -€2,479 | -24.0% |
| Current assets | 29/58 | €106,721 | €138,498 | +€31,777 | +29.8% |
| Amounts receivable within one year | 40/41 | €25,647 | €111,873 | +€86,227 | +336.2% |
| Trade receivables | 40 | €13,543 | €88,102 | +€74,559 | +550.5% |
| Other amounts receivable | 41 | €12,104 | €23,772 | +€11,668 | +96.4% |
| Cash at bank and in hand | 54/58 | €81,074 | €22,921 | -€58,153 | -71.7% |
| Deferred charges and accrued income | 490/1 | €0 | €3,703 | +€3,703 | |
| Total equity and liabilities | 10/49 | €117,954 | €146,680 | +€28,727 | +24.4% |
| Equity | 10/15 | €56,376 | €40,927 | -€15,449 | -27.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,876 | €39,427 | -€15,449 | -28.2% |
| Amounts payable | 17/49 | €61,578 | €105,753 | +€44,175 | +71.7% |
| Amounts payable after more than one year | 17 | €18,477 | €41,789 | +€23,312 | +126.2% |
| Financial debts | 170/4 | €18,477 | €41,789 | +€23,312 | +126.2% |
| Amounts payable within one year | 42/48 | €43,101 | €63,965 | +€20,864 | +48.4% |
| Current portion of amounts payable after more than one year | 42 | €9,986 | €25,351 | +€15,365 | +153.9% |
| Financial debts | 43 | €1,719 | €3,429 | +€1,710 | +99.5% |
| Credit institutions | 430/8 | €1,719 | €3,429 | +€1,710 | +99.5% |
| Trade debts | 44 | €1,000 | €10,882 | +€9,881 | +988.0% |
| Suppliers | 440/4 | €1,000 | €10,882 | +€9,881 | +988.0% |
| Advances received on contracts in progress | 46 | €2,758 | €4,801 | +€2,043 | +74.1% |
| Taxes, remuneration and social security | 45 | €25,969 | €19,502 | -€6,467 | -24.9% |
| Taxes | 450/3 | €22,602 | €11,827 | -€10,775 | -47.7% |
| Remuneration and social security | 454/9 | €3,367 | €7,675 | +€4,308 | +128.0% |
| Other amounts payable | 47/48 | €1,669 | €0 | -€1,669 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | -€564 | -€564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,592 | €5,840 | +€248 | +4.4% |
| Other operating charges | 640/8 | €1,348 | €611 | -€738 | -54.7% |
| Gross operating margin | 9900 | €17,316 | -€5,192 | -€22,508 | |
| Operating profit (loss) | 9901 | €10,375 | -€11,078 | -€21,453 | |
| Financial income | 75/76B | €313 | €2,861 | +€2,548 | +813.3% |
| Recurring financial income | 75 | €313 | €2,861 | +€2,548 | +813.3% |
| Financial charges | 65/66B | €2,168 | €6,682 | +€4,514 | +208.2% |
| Recurring financial charges | 65 | €2,168 | €6,682 | +€4,514 | +208.2% |
| Profit (loss) for the period before taxes | 9903 | €8,520 | -€14,898 | -€23,419 | |
| Income taxes | 67/77 | €4,683 | €550 | -€4,132 | -88.2% |
| Profit (loss) for the period | 9904 | €3,838 | -€15,449 | -€19,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,838 | -€15,449 | -€19,287 |
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 9 October 2026 via checked.be.