DBU SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€7,199
down €7,199 (-28.7%), from €25,096 to €17,897
of which Furniture and vehicles: -€9,257
- Current investments +€5,245
up €5,245 (+14.1%), from €37,084 to €42,329
- Cash -€4,945
down €4,945 (-10.3%), from €47,948 to €43,002
mainly Contributions, distributions and other (-€15,948) and Debts after one year (-€9,204)
- Debts after one year -€9,204
down €9,204 (-74.4%), from €12,364 to €3,160
- Reserves +€4,273
up €4,273 (+3.7%), from €114,967 to €119,240
- Tax, wage and social debts -€4,000
down €4,000 (-18.6%), from €21,460 to €17,460
of which Taxes: -€4,017
- Other debts +€3,358
up €3,358 (+445.4%), from €754 to €4,111
- Gross operating margin -€6,829
down €6,829 (-13.8%), from €49,397 to €42,568
- Taxes -€1,854
down €1,854 (-13.8%), from €13,421 to €11,566
- Financial charges -€776
down €776 (-44.5%), from €1,745 to €969
of which Financial charges: -€641
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 | €160,136 | €154,254 | -€5,882 | -3.7% |
| Fixed assets | 21/28 | €25,606 | €18,407 | -€7,199 | -28.1% |
| Tangible fixed assets | 22/27 | €25,096 | €17,897 | -€7,199 | -28.7% |
| Plant, machinery and equipment | 23 | €0 | €2,059 | +€2,059 | |
| Furniture and vehicles | 24 | €25,096 | €15,839 | -€9,257 | -36.9% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €134,530 | €135,847 | +€1,317 | +1.0% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,352 | €14,920 | +€1,568 | +11.7% |
| Trade receivables | 40 | €13,352 | €14,920 | +€1,568 | +11.7% |
| Current investments | 50/53 | €37,084 | €42,329 | +€5,245 | +14.1% |
| Cash at bank and in hand | 54/58 | €47,948 | €43,002 | -€4,945 | -10.3% |
| Deferred charges and accrued income | 490/1 | €1,147 | €596 | -€551 | -48.0% |
| Total equity and liabilities | 10/49 | €160,136 | €154,254 | -€5,882 | -3.7% |
| Equity | 10/15 | €114,967 | €119,240 | +€4,273 | +3.7% |
| Reserves | 13 | €114,967 | €119,240 | +€4,273 | +3.7% |
| Distributable reserves | 133 | €114,967 | €119,240 | +€4,273 | +3.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,168 | €35,014 | -€10,155 | -22.5% |
| Amounts payable after more than one year | 17 | €12,364 | €3,160 | -€9,204 | -74.4% |
| Financial debts | 170/4 | €12,364 | €3,160 | -€9,204 | -74.4% |
| Amounts payable within one year | 42/48 | €32,612 | €31,854 | -€758 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €8,804 | €9,204 | +€400 | +4.5% |
| Trade debts | 44 | €1,594 | €1,078 | -€516 | -32.4% |
| Suppliers | 440/4 | €1,594 | €1,078 | -€516 | -32.4% |
| Taxes, remuneration and social security | 45 | €21,460 | €17,460 | -€4,000 | -18.6% |
| Taxes | 450/3 | €19,344 | €15,327 | -€4,017 | -20.8% |
| Remuneration and social security | 454/9 | €2,117 | €2,134 | +€17 | +0.8% |
| Other amounts payable | 47/48 | €754 | €4,111 | +€3,358 | +445.4% |
| Accrued charges and deferred income | 492/3 | €192 | €0 | -€192 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,155 | €7,066 | -€90 | -1.3% |
| Other operating charges | 640/8 | €1,745 | €2,004 | +€259 | +14.8% |
| Non-recurring operating charges | 66A | €0 | €2,057 | +€2,057 | |
| Gross operating margin | 9900 | €49,397 | €42,568 | -€6,829 | -13.8% |
| Operating profit (loss) | 9901 | €40,497 | €31,441 | -€9,055 | -22.4% |
| Financial income | 75/76B | €1,379 | €1,316 | -€63 | -4.6% |
| Recurring financial income | 75 | €1,379 | €1,181 | -€198 | -14.4% |
| Non-recurring financial income | 76B | - | €135 | +€135 | |
| Financial charges | 65/66B | €1,745 | €969 | -€776 | -44.5% |
| Recurring financial charges | 65 | €1,611 | €969 | -€641 | -39.8% |
| Non-recurring financial charges | 66B | €135 | €0 | -€135 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €40,130 | €31,788 | -€8,343 | -20.8% |
| Income taxes | 67/77 | €13,421 | €11,566 | -€1,854 | -13.8% |
| Profit (loss) for the period | 9904 | €26,710 | €20,222 | -€6,488 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,710 | €20,222 | -€6,488 | -24.3% |
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.