"DSB TECHNICS": 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.
"DSB TECHNICS"
Largest movements
- Cash -€39,372
down €39,372 (-7.5%), from €521,785 to €482,413
mainly Other debts (-€219,548) and Contributions, distributions and other (-€165,000)
- Tangible fixed assets -€13,007
down €13,007 (-39.9%), from €32,588 to €19,582
of which Furniture and vehicles: -€10,507
- Receivables within one year +€8,330
up €8,330 (+3.6%), from €231,591 to €239,922
of which Other amounts receivable: +€35,025
- Other debts -€219,548
down €219,548 (-57.0%), from €385,390 to €165,842
- Accrued charges and deferred income +€97,621
up €97,621 (+123.0%), from €79,397 to €177,018
- Reserves +€90,000
up €90,000 (+116.1%), from €77,500 to €167,500
- Trade debts +€52,201
up €52,201 (+41.7%), from €125,204 to €177,405
- Tax, wage and social debts -€43,276
down €43,276 (-53.2%), from €81,392 to €38,116
of which Remuneration and social security: -€43,574
- Gross operating margin +€61,323
up €61,323 (+8.0%), from €767,050 to €828,373
- Taxes +€18,989
up €18,989 (+122.6%), from €15,494 to €34,483
- Staff costs -€16,368
down €16,368 (-3.1%), from €531,791 to €515,423
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 | €803,316 | €758,264 | -€45,052 | -5.6% |
| Fixed assets | 21/28 | €39,998 | €26,991 | -€13,007 | -32.5% |
| Tangible fixed assets | 22/27 | €32,588 | €19,582 | -€13,007 | -39.9% |
| Plant, machinery and equipment | 23 | €4,258 | €1,758 | -€2,500 | -58.7% |
| Furniture and vehicles | 24 | €28,330 | €17,824 | -€10,507 | -37.1% |
| Financial fixed assets | 28 | €7,410 | €7,410 | = | 0.0% |
| Current assets | 29/58 | €763,318 | €731,273 | -€32,045 | -4.2% |
| Amounts receivable within one year | 40/41 | €231,591 | €239,922 | +€8,330 | +3.6% |
| Trade receivables | 40 | €215,758 | €189,064 | -€26,694 | -12.4% |
| Other amounts receivable | 41 | €15,833 | €50,858 | +€35,025 | +221.2% |
| Cash at bank and in hand | 54/58 | €521,785 | €482,413 | -€39,372 | -7.5% |
| Deferred charges and accrued income | 490/1 | €9,942 | €8,938 | -€1,004 | -10.1% |
| Total equity and liabilities | 10/49 | €803,316 | €758,264 | -€45,052 | -5.6% |
| Equity | 10/15 | €83,185 | €174,332 | +€91,147 | +109.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,500 | €167,500 | +€90,000 | +116.1% |
| Distributable reserves | 133 | €77,500 | €167,500 | +€90,000 | +116.1% |
| Profit (loss) carried forward | 14 | €685 | €1,832 | +€1,147 | +167.3% |
| Amounts payable | 17/49 | €720,130 | €583,931 | -€136,199 | -18.9% |
| Amounts payable after more than one year | 17 | €5,550 | - | -€5,550 | |
| Financial debts | 170/4 | €5,550 | - | -€5,550 | |
| Amounts payable within one year | 42/48 | €635,183 | €406,913 | -€228,269 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €37,259 | €25,550 | -€11,708 | -31.4% |
| Trade debts | 44 | €125,204 | €177,405 | +€52,201 | +41.7% |
| Suppliers | 440/4 | €125,204 | €177,405 | +€52,201 | +41.7% |
| Advances received on contracts in progress | 46 | €5,938 | - | -€5,938 | |
| Taxes, remuneration and social security | 45 | €81,392 | €38,116 | -€43,276 | -53.2% |
| Taxes | 450/3 | €4,924 | €5,221 | +€297 | +6.0% |
| Remuneration and social security | 454/9 | €76,468 | €32,895 | -€43,574 | -57.0% |
| Other amounts payable | 47/48 | €385,390 | €165,842 | -€219,548 | -57.0% |
| Accrued charges and deferred income | 492/3 | €79,397 | €177,018 | +€97,621 | +123.0% |
| Remuneration, social security and pensions | 62 | €531,791 | €515,423 | -€16,368 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,022 | €19,536 | -€1,487 | -7.1% |
| Other operating charges | 640/8 | €7,491 | €2,628 | -€4,863 | -64.9% |
| Gross operating margin | 9900 | €767,050 | €828,373 | +€61,323 | +8.0% |
| Operating profit (loss) | 9901 | €206,747 | €290,787 | +€84,041 | +40.6% |
| Financial income | 75/76B | €1,245 | €1,231 | -€15 | -1.2% |
| Recurring financial income | 75 | €1,245 | €1,231 | -€15 | -1.2% |
| Financial charges | 65/66B | €1,298 | €1,388 | +€90 | +7.0% |
| Recurring financial charges | 65 | €1,298 | €1,388 | +€90 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €206,694 | €290,630 | +€83,935 | +40.6% |
| Income taxes | 67/77 | €15,494 | €34,483 | +€18,989 | +122.6% |
| Profit (loss) for the period | 9904 | €191,200 | €256,147 | +€64,947 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €191,200 | €256,147 | +€64,947 | +34.0% |
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 9 October 2026 via checked.be.