DSBM CONCEPT: 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.
DSBM CONCEPT
Largest movements
- Receivables within one year +€364
new in 2025: €364
- Other debts +€1,920
up €1,920 (+8.0%), from €23,871 to €25,791
- Trade debts +€1,774
up €1,774 (+743.7%), from €239 to €2,013
- Short-term financial debts -€1,585
down €1,585 (-7.0%), from €22,616 to €21,032
- Profit (loss) carried forward -€1,534
down €1,534 (-3.8%), from -€40,630 to -€42,164
- Tax, wage and social debts -€303
no longer reported in 2025 (was €303)
- Turnover -€52,593
down €52,593 (-33.3%), from €157,932 to €105,339
- Purchases and services -€33,708
down €33,708 (-24.7%), from €136,644 to €102,937
- Gross operating margin -€18,885
down €18,885 (-88.7%), from €21,288 to €2,402
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 | €26,859 | €27,132 | +€273 | +1.0% |
| Fixed assets | 21/28 | €26,768 | €26,768 | = | 0.0% |
| Financial fixed assets | 28 | €26,768 | €26,768 | = | 0.0% |
| Current assets | 29/58 | €92 | €364 | +€273 | +297.9% |
| Amounts receivable within one year | 40/41 | - | €364 | +€364 | |
| Other amounts receivable | 41 | - | €364 | +€364 | |
| Cash at bank and in hand | 54/58 | €92 | - | -€92 | |
| Total equity and liabilities | 10/49 | €26,859 | €27,132 | +€273 | +1.0% |
| Equity | 10/15 | -€20,170 | -€21,704 | -€1,534 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,630 | -€42,164 | -€1,534 | -3.8% |
| Amounts payable | 17/49 | €47,029 | €48,836 | +€1,807 | +3.8% |
| Amounts payable within one year | 42/48 | €47,029 | €48,836 | +€1,807 | +3.8% |
| Financial debts | 43 | €22,616 | €21,032 | -€1,585 | -7.0% |
| Credit institutions | 430/8 | €22,616 | €21,032 | -€1,585 | -7.0% |
| Trade debts | 44 | €239 | €2,013 | +€1,774 | +743.7% |
| Suppliers | 440/4 | €239 | €2,013 | +€1,774 | +743.7% |
| Taxes, remuneration and social security | 45 | €303 | - | -€303 | |
| Taxes | 450/3 | €303 | - | -€303 | |
| Other amounts payable | 47/48 | €23,871 | €25,791 | +€1,920 | +8.0% |
| Turnover | 70 | €157,932 | €105,339 | -€52,593 | -33.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €136,644 | €102,937 | -€33,708 | -24.7% |
| Other operating charges | 640/8 | €1,245 | €1,263 | +€18 | +1.5% |
| Gross operating margin | 9900 | €21,288 | €2,402 | -€18,885 | -88.7% |
| Operating profit (loss) | 9901 | €20,043 | €1,139 | -€18,904 | -94.3% |
| Financial charges | 65/66B | €2,720 | €2,673 | -€47 | -1.7% |
| Recurring financial charges | 65 | €2,720 | €2,673 | -€47 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €17,323 | -€1,534 | -€18,857 | |
| Profit (loss) for the period | 9904 | €17,323 | -€1,534 | -€18,857 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,323 | -€1,534 | -€18,857 |
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 11 October 2026 via checked.be.