DBVR: 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.
DBVR
Largest movements
- Receivables within one year +€18,919
up €18,919 (+253%), from €7,475 to €26,394
of which Trade receivables: +€18,041
- Cash -€16,365
down €16,365 (-81.0%), from €20,215 to €3,850
mainly Receivables within one year (-€18,919) and Investment in fixed assets (net) (-€6,821)
- Tangible fixed assets +€2,626
up €2,626 (+23.5%), from €11,197 to €13,823
of which Furniture and vehicles: +€5,316
- Reserves +€10,565
up €10,565 (+101%), from €10,454 to €21,019
- Tax, wage and social debts -€5,932
down €5,932 (-36.9%), from €16,060 to €10,128
of which Remuneration and social security: -€3,163
- Trade debts +€4,262
up €4,262 (+301%), from €1,414 to €5,675
- Accrued charges and deferred income -€2,587
down €2,587 (-52.9%), from €4,891 to €2,304
- Other debts -€1,128
no longer reported in 2025 (was €1,128)
- Gross operating margin +€4,200
up €4,200 (+22.7%), from €18,532 to €22,732
- Taxes +€1,233
up €1,233 (+30.9%), from €3,991 to €5,224
- Depreciation +€894
up €894 (+27.1%), from €3,301 to €4,196
- Other operating charges +€727
up €727 (+64.6%), from €1,126 to €1,854
- Financial charges +€477
up €477 (+106%), from €451 to €928
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 | €38,947 | €44,127 | +€5,180 | +13.3% |
| Fixed assets | 21/28 | €11,257 | €13,883 | +€2,626 | +23.3% |
| Tangible fixed assets | 22/27 | €11,197 | €13,823 | +€2,626 | +23.5% |
| Land and buildings | 22 | €3,432 | €3,006 | -€427 | -12.4% |
| Plant, machinery and equipment | 23 | €3,548 | €1,285 | -€2,264 | -63.8% |
| Furniture and vehicles | 24 | €4,216 | €9,532 | +€5,316 | +126% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €27,690 | €30,244 | +€2,554 | +9.2% |
| Amounts receivable within one year | 40/41 | €7,475 | €26,394 | +€18,919 | +253% |
| Trade receivables | 40 | €7,475 | €25,516 | +€18,041 | +241% |
| Other amounts receivable | 41 | - | €879 | +€879 | |
| Cash at bank and in hand | 54/58 | €20,215 | €3,850 | -€16,365 | -81.0% |
| Total equity and liabilities | 10/49 | €38,947 | €44,127 | +€5,180 | +13.3% |
| Equity | 10/15 | €15,454 | €26,019 | +€10,565 | +68.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,454 | €21,019 | +€10,565 | +101% |
| Distributable reserves | 133 | €10,454 | €21,019 | +€10,565 | +101% |
| Amounts payable | 17/49 | €23,492 | €18,107 | -€5,385 | -22.9% |
| Amounts payable within one year | 42/48 | €18,602 | €15,803 | -€2,798 | -15.0% |
| Trade debts | 44 | €1,414 | €5,675 | +€4,262 | +301% |
| Suppliers | 440/4 | €1,414 | €5,675 | +€4,262 | +301% |
| Taxes, remuneration and social security | 45 | €16,060 | €10,128 | -€5,932 | -36.9% |
| Taxes | 450/3 | €12,897 | €10,128 | -€2,769 | -21.5% |
| Remuneration and social security | 454/9 | €3,163 | - | -€3,163 | |
| Other amounts payable | 47/48 | €1,128 | - | -€1,128 | |
| Accrued charges and deferred income | 492/3 | €4,891 | €2,304 | -€2,587 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,301 | €4,196 | +€894 | +27.1% |
| Other operating charges | 640/8 | €1,126 | €1,854 | +€727 | +64.6% |
| Gross operating margin | 9900 | €18,532 | €22,732 | +€4,200 | +22.7% |
| Operating profit (loss) | 9901 | €14,105 | €16,683 | +€2,578 | +18.3% |
| Financial income | 75/76B | €3 | €34 | +€31 | +1,027% |
| Recurring financial income | 75 | €3 | €34 | +€31 | +1,027% |
| Financial charges | 65/66B | €451 | €928 | +€477 | +106% |
| Recurring financial charges | 65 | €451 | €928 | +€477 | +106% |
| Profit (loss) for the period before taxes | 9903 | €13,657 | €15,789 | +€2,132 | +15.6% |
| Income taxes | 67/77 | €3,991 | €5,224 | +€1,233 | +30.9% |
| Profit (loss) for the period | 9904 | €9,666 | €10,565 | +€899 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,666 | €10,565 | +€899 | +9.3% |
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 17 October 2026 via checked.be.