DSB: 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.
DSB
Largest movements
- Tangible fixed assets -€1,738
down €1,738 (-29.8%), from €5,826 to €4,087
of which Land and buildings: -€1,204
- Stocks and contracts +€1,050
up €1,050 (+10.6%), from €9,950 to €11,000
- Deferred charges and accrued income +€823
new in 2024: €823
- Cash -€301
down €301 (-5.0%), from €5,959 to €5,658
mainly Stocks and contracts (-€1,050) and Deferred charges and accrued income (-€823)
- Tax, wage and social debts -€493
down €493 (-59.6%), from €828 to €334
- Profit (loss) carried forward +€351
up €351 (+4.8%), from €7,301 to €7,652
- Other debts +€270
up €270 (+4.0%), from €6,799 to €7,069
- Purchases and services +€12,761
up €12,761 (+9.0%), from €141,245 to €154,006
- Turnover +€12,207
up €12,207 (+8.4%), from €145,382 to €157,589
- Depreciation -€2,545
down €2,545 (-59.4%), from €4,283 to €1,738
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,415 | €25,293 | -€122 | -0.5% |
| Fixed assets | 21/28 | €9,506 | €7,767 | -€1,738 | -18.3% |
| Tangible fixed assets | 22/27 | €5,826 | €4,087 | -€1,738 | -29.8% |
| Land and buildings | 22 | €1,669 | €464 | -€1,204 | -72.2% |
| Plant, machinery and equipment | 23 | €3,833 | €3,407 | -€426 | -11.1% |
| Furniture and vehicles | 24 | €324 | €216 | -€108 | -33.3% |
| Financial fixed assets | 28 | €3,680 | €3,680 | = | 0.0% |
| Current assets | 29/58 | €15,909 | €17,526 | +€1,617 | +10.2% |
| Stocks and contracts in progress | 3 | €9,950 | €11,000 | +€1,050 | +10.6% |
| Stocks | 30/36 | €9,950 | €11,000 | +€1,050 | +10.6% |
| Amounts receivable within one year | 40/41 | - | €44 | +€44 | |
| Other amounts receivable | 41 | - | €44 | +€44 | |
| Cash at bank and in hand | 54/58 | €5,959 | €5,658 | -€301 | -5.0% |
| Deferred charges and accrued income | 490/1 | - | €823 | +€823 | |
| Total equity and liabilities | 10/49 | €25,415 | €25,293 | -€122 | -0.5% |
| Equity | 10/15 | €17,539 | €17,890 | +€351 | +2.0% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €2,038 | €2,038 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,038 | €2,038 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,038 | €2,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,301 | €7,652 | +€351 | +4.8% |
| Amounts payable | 17/49 | €7,876 | €7,403 | -€473 | -6.0% |
| Amounts payable within one year | 42/48 | €7,876 | €7,403 | -€473 | -6.0% |
| Trade debts | 44 | €249 | - | -€249 | |
| Suppliers | 440/4 | €249 | - | -€249 | |
| Taxes, remuneration and social security | 45 | €828 | €334 | -€493 | -59.6% |
| Taxes | 450/3 | €828 | €334 | -€493 | -59.6% |
| Other amounts payable | 47/48 | €6,799 | €7,069 | +€270 | +4.0% |
| Turnover | 70 | €145,382 | €157,589 | +€12,207 | +8.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €141,245 | €154,006 | +€12,761 | +9.0% |
| Remuneration, social security and pensions | 62 | €1,055 | €322 | -€732 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,283 | €1,738 | -€2,545 | -59.4% |
| Other operating charges | 640/8 | €202 | €207 | +€5 | +2.4% |
| Non-recurring operating charges | 66A | €35 | €35 | = | 0.0% |
| Gross operating margin | 9900 | €4,137 | €3,584 | -€553 | -13.4% |
| Operating profit (loss) | 9901 | -€1,438 | €1,281 | +€2,719 | |
| Financial income | 75/76B | €158 | €0 | -€158 | -99.9% |
| Recurring financial income | 75 | €158 | €0 | -€158 | -99.9% |
| Financial charges | 65/66B | €929 | €930 | +€1 | +0.1% |
| Recurring financial charges | 65 | €929 | €930 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,208 | €351 | +€2,560 | |
| Profit (loss) for the period | 9904 | -€2,208 | €351 | +€2,560 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,208 | €351 | +€2,560 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.