DBV: 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.
DBV
Largest movements
- Tangible fixed assets -€6,609
down €6,609 (-5.9%), from €112,343 to €105,734
- Debts after one year -€15,464
down €15,464 (-18.6%), from €82,933 to €67,469
- Reserves +€6,298
new in 2025: €6,298
- Tax, wage and social debts +€1,932
new in 2025: €1,932
- Gross operating margin -€6,083
down €6,083 (-22.9%), from €26,620 to €20,536
- Other operating charges -€2,473
down €2,473 (-86.1%), from €2,872 to €400
- Taxes +€1,932
new in 2025: €1,932
- Financial charges -€1,035
down €1,035 (-16.1%), from €6,444 to €5,409
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 | €113,604 | €106,503 | -€7,101 | -6.3% |
| Fixed assets | 21/28 | €112,343 | €105,734 | -€6,609 | -5.9% |
| Tangible fixed assets | 22/27 | €112,343 | €105,734 | -€6,609 | -5.9% |
| Land and buildings | 22 | €112,343 | €105,734 | -€6,609 | -5.9% |
| Current assets | 29/58 | €1,261 | €769 | -€492 | -39.0% |
| Cash at bank and in hand | 54/58 | €1,261 | €769 | -€492 | -39.0% |
| Total equity and liabilities | 10/49 | €113,604 | €106,503 | -€7,101 | -6.3% |
| Equity | 10/15 | €6,311 | €12,498 | +€6,187 | +98.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €6,298 | +€6,298 | |
| Distributable reserves | 133 | - | €6,298 | +€6,298 | |
| Profit (loss) carried forward | 14 | €111 | - | -€111 | |
| Amounts payable | 17/49 | €107,294 | €94,005 | -€13,289 | -12.4% |
| Amounts payable after more than one year | 17 | €82,933 | €67,469 | -€15,464 | -18.6% |
| Financial debts | 170/4 | €82,933 | €67,469 | -€15,464 | -18.6% |
| Amounts payable within one year | 42/48 | €24,361 | €26,537 | +€2,176 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €14,668 | €15,464 | +€797 | +5.4% |
| Trade debts | 44 | €4,069 | €3,451 | -€619 | -15.2% |
| Suppliers | 440/4 | €4,069 | €3,451 | -€619 | -15.2% |
| Taxes, remuneration and social security | 45 | - | €1,932 | +€1,932 | |
| Taxes | 450/3 | - | €1,932 | +€1,932 | |
| Other amounts payable | 47/48 | €5,624 | €5,690 | +€66 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,748 | €6,609 | -€139 | -2.1% |
| Other operating charges | 640/8 | €2,872 | €400 | -€2,473 | -86.1% |
| Gross operating margin | 9900 | €26,620 | €20,536 | -€6,083 | -22.9% |
| Operating profit (loss) | 9901 | €17,000 | €13,528 | -€3,472 | -20.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €6,444 | €5,409 | -€1,035 | -16.1% |
| Recurring financial charges | 65 | €6,444 | €5,409 | -€1,035 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €10,557 | €8,119 | -€2,438 | -23.1% |
| Income taxes | 67/77 | - | €1,932 | +€1,932 | |
| Profit (loss) for the period | 9904 | €10,557 | €6,187 | -€4,370 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,557 | €6,187 | -€4,370 | -41.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.