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DBxprt: 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.

What changed

DBxprt

BE 0881.243.614
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€31,527
2024 · €30,399+€1,128
Equity
€218,215
2024 · €186,688+€31,527
Cash
€203,973
2024 · €220,613-€16,640
Balance sheet total
€347,753
2024 · €317,098+€30,655

Largest movements

2024 to 2025
Assets
  • Current investments +€34,062

    new in 2025: €34,062

  • Receivables within one year +€24,141

    up €24,141 (+193.1%), from €12,504 to €36,645

  • Cash -€16,640

    down €16,640 (-7.5%), from €220,613 to €203,973

    mainly Current investments (-€34,062) and Receivables within one year (-€24,141)

  • Tangible fixed assets -€13,508

    down €13,508 (-16.1%), from €83,980 to €70,473

    of which Land and buildings: -€14,391

Equity and liabilities
  • Reserves +€31,527

    up €31,527 (+18.8%), from €168,088 to €199,615

    of which Distributable reserves: +€31,527

  • Trade debts -€4,210

    down €4,210 (-58.0%), from €7,255 to €3,046

Income statement
  • Gross operating margin +€2,026

    up €2,026 (+3.2%), from €62,370 to €64,397

  • Taxes +€673

    up €673 (+5.3%), from €12,736 to €13,409

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €30,399
Gross operating margin +€2,026
Depreciation +€3
Other operating charges -€423
Other operating items +€59
Financial income +€133
Financial charges +€3
Taxes -€673
Result 2025 €31,527

Cash bridge derived

cash 2024 to 2025

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.

From operations +€20,291
Investment -€37,533
Financing +€601
Cash 2024 €220,613
Net result for the year +€31,527
Depreciation +€16,978
Receivables within one year -€24,141
Deferred charges and accrued income -€2,600
Trade debts -€4,210
Tax, wage and social debts +€2,624
Other debts +€113
Investment in fixed assets (net) -€3,470
Current investments -€34,062
Short-term financial debts +€601
Cash 2025 €203,973
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €317,098 €347,753 +€30,655 +9.7%
Fixed assets 21/28 €83,980 €70,473 -€13,508 -16.1%
Tangible fixed assets 22/27 €83,980 €70,473 -€13,508 -16.1%
Land and buildings 22 €78,890 €64,499 -€14,391 -18.2%
Furniture and vehicles 24 €5,090 €5,974 +€883 +17.4%
Current assets 29/58 €233,117 €277,280 +€44,163 +18.9%
Amounts receivable within one year 40/41 €12,504 €36,645 +€24,141 +193.1%
Trade receivables 40 €12,504 €36,645 +€24,141 +193.1%
Current investments 50/53 - €34,062 +€34,062
Cash at bank and in hand 54/58 €220,613 €203,973 -€16,640 -7.5%
Deferred charges and accrued income 490/1 - €2,600 +€2,600
Total equity and liabilities 10/49 €317,098 €347,753 +€30,655 +9.7%
Equity 10/15 €186,688 €218,215 +€31,527 +16.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €168,088 €199,615 +€31,527 +18.8%
Non-distributable reserves 130/1 €13,265 €13,265 = 0.0%
Reserves not available under the articles 1311 €13,265 - -€13,265
Other 1319 - €13,265 +€13,265
Tax-exempt reserves 132 €133 €133 = 0.0%
Distributable reserves 133 €154,690 €186,217 +€31,527 +20.4%
Amounts payable 17/49 €130,410 €129,538 -€872 -0.7%
Amounts payable within one year 42/48 €130,410 €129,538 -€872 -0.7%
Financial debts 43 - €601 +€601
Credit institutions 430/8 - €601 +€601
Trade debts 44 €7,255 €3,046 -€4,210 -58.0%
Suppliers 440/4 €7,255 €3,046 -€4,210 -58.0%
Taxes, remuneration and social security 45 €6,534 €9,158 +€2,624 +40.2%
Taxes 450/3 €4,117 €6,741 +€2,624 +63.7%
Remuneration and social security 454/9 €2,417 €2,417 = 0.0%
Other amounts payable 47/48 €116,620 €116,733 +€113 +0.1%
Remuneration, social security and pensions 62 - €0 =
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €16,981 €16,978 -€3 0.0%
Other operating charges 640/8 €1,702 €2,125 +€423 +24.8%
Non-recurring operating charges 66A €59 - -€59
Gross operating margin 9900 €62,370 €64,397 +€2,026 +3.2%
Operating profit (loss) 9901 €43,628 €45,294 +€1,666 +3.8%
Financial income 75/76B €121 €254 +€133 +109.9%
Recurring financial income 75 €121 €254 +€133 +109.9%
Financial charges 65/66B €615 €612 -€3 -0.4%
Recurring financial charges 65 €615 €612 -€3 -0.4%
Profit (loss) for the period before taxes 9903 €43,134 €44,936 +€1,801 +4.2%
Income taxes 67/77 €12,736 €13,409 +€673 +5.3%
Profit (loss) for the period 9904 €30,399 €31,527 +€1,128 +3.7%
Profit (loss) for the period to be appropriated 9905 €30,399 €31,527 +€1,128 +3.7%

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 30 September 2026 via checked.be.