DGDB-LINE: 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.
DGDB-LINE
Largest movements
- Tangible fixed assets -€44,578
down €44,578 (-46.2%), from €96,403 to €51,825
of which Leasing and similar rights: -€37,779
- Receivables within one year -€3,377
down €3,377 (-29.1%), from €11,592 to €8,215
of which Trade receivables: -€10,842
- Debts after one year -€35,279
no longer reported in 2025 (was €35,279)
- Current portion of long-term debt -€9,368
down €9,368 (-29.1%), from €32,148 to €22,780
- Reserves -€5,835
down €5,835 (-16.1%), from €36,132 to €30,297
- Short-term financial debts +€2,591
up €2,591 (+120%), from €2,165 to €4,756
- Gross operating margin -€26,977
down €26,977 (-58.4%), from €46,178 to €19,201
- Depreciation -€9,368
down €9,368 (-31.2%), from €30,011 to €20,643
- Financial charges -€1,495
down €1,495 (-34.7%), from €4,304 to €2,809
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,705 | €65,148 | -€47,557 | -42.2% |
| Fixed assets | 21/28 | €99,903 | €55,325 | -€44,578 | -44.6% |
| Tangible fixed assets | 22/27 | €96,403 | €51,825 | -€44,578 | -46.2% |
| Plant, machinery and equipment | 23 | €13,013 | €9,214 | -€3,799 | -29.2% |
| Furniture and vehicles | 24 | €4,992 | €1,992 | -€3,000 | -60.1% |
| Leasing and similar rights | 25 | €78,399 | €40,619 | -€37,779 | -48.2% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €12,801 | €9,823 | -€2,978 | -23.3% |
| Amounts receivable within one year | 40/41 | €11,592 | €8,215 | -€3,377 | -29.1% |
| Trade receivables | 40 | €10,842 | - | -€10,842 | |
| Other amounts receivable | 41 | €750 | €8,215 | +€7,465 | +995% |
| Deferred charges and accrued income | 490/1 | €1,209 | €1,608 | +€399 | +33.0% |
| Total equity and liabilities | 10/49 | €112,705 | €65,148 | -€47,557 | -42.2% |
| Equity | 10/15 | €36,232 | €30,397 | -€5,835 | -16.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €36,132 | €30,297 | -€5,835 | -16.1% |
| Distributable reserves | 133 | €36,132 | €30,297 | -€5,835 | -16.1% |
| Amounts payable | 17/49 | €76,473 | €34,751 | -€41,722 | -54.6% |
| Amounts payable after more than one year | 17 | €35,279 | - | -€35,279 | |
| Financial debts | 170/4 | €35,279 | - | -€35,279 | |
| Amounts payable within one year | 42/48 | €41,194 | €34,751 | -€6,443 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €32,148 | €22,780 | -€9,368 | -29.1% |
| Financial debts | 43 | €2,165 | €4,756 | +€2,591 | +120% |
| Credit institutions | 430/8 | €2,165 | €4,756 | +€2,591 | +120% |
| Trade debts | 44 | €1,581 | €1,942 | +€361 | +22.8% |
| Suppliers | 440/4 | €1,581 | €1,942 | +€361 | +22.8% |
| Taxes, remuneration and social security | 45 | €5,211 | €5,272 | +€62 | +1.2% |
| Taxes | 450/3 | €5,211 | €5,272 | +€62 | +1.2% |
| Other amounts payable | 47/48 | €90 | - | -€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,011 | €20,643 | -€9,368 | -31.2% |
| Other operating charges | 640/8 | €1,703 | €1,726 | +€23 | +1.3% |
| Gross operating margin | 9900 | €46,178 | €19,201 | -€26,977 | -58.4% |
| Operating profit (loss) | 9901 | €14,464 | -€3,167 | -€17,632 | |
| Financial income | 75/76B | €4 | €234 | +€230 | +5,743% |
| Recurring financial income | 75 | €4 | €234 | +€230 | +5,743% |
| Financial charges | 65/66B | €4,304 | €2,809 | -€1,495 | -34.7% |
| Recurring financial charges | 65 | €4,304 | €2,809 | -€1,495 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €10,165 | -€5,742 | -€15,907 | |
| Income taxes | 67/77 | €66 | €93 | +€27 | +41.4% |
| Profit (loss) for the period | 9904 | €10,099 | -€5,835 | -€15,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,099 | -€5,835 | -€15,934 |
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 16 October 2026 via checked.be.