DSBX: 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.
DSBX
Largest movements
- Receivables within one year +€15,232
up €15,232 (+138.3%), from €11,012 to €26,244
of which Trade receivables: +€11,764
- Cash -€7,147
down €7,147 (-49.8%), from €14,365 to €7,218
mainly Net result for the year (-€18,860) and Trade debts (-€16,010)
- Deferred charges and accrued income -€2,717
down €2,717 (-65.4%), from €4,154 to €1,437
- Other debts +€28,837
up €28,837 (+50.9%), from €56,605 to €85,442
- Profit (loss) carried forward -€18,860
down €18,860 (-41.0%), from -€46,025 to -€64,885
- Trade debts -€16,010
down €16,010 (-43.2%), from €37,054 to €21,044
- Tax, wage and social debts +€11,074
up €11,074 (+214.9%), from €5,152 to €16,226
of which Remuneration and social security: +€11,304
- Gross operating margin +€30,472
up €30,472 (+83.1%), from -€36,662 to -€6,190
- Staff costs +€2,096
up €2,096 (+27.7%), from €7,575 to €9,671
- Other operating charges +€900
up €900 (+900.0%), from €100 to €1,000
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,886 | €58,927 | +€5,041 | +9.4% |
| Fixed assets | 21/28 | €22,798 | €22,427 | -€371 | -1.6% |
| Tangible fixed assets | 22/27 | €2,560 | €2,190 | -€370 | -14.5% |
| Furniture and vehicles | 24 | €2,560 | €2,190 | -€370 | -14.5% |
| Financial fixed assets | 28 | €20,238 | €20,238 | -€1 | 0.0% |
| Current assets | 29/58 | €31,088 | €36,500 | +€5,412 | +17.4% |
| Stocks and contracts in progress | 3 | €1,557 | €1,601 | +€44 | +2.8% |
| Stocks | 30/36 | €1,557 | €1,601 | +€44 | +2.8% |
| Amounts receivable within one year | 40/41 | €11,012 | €26,244 | +€15,232 | +138.3% |
| Trade receivables | 40 | €6,192 | €17,956 | +€11,764 | +190.0% |
| Other amounts receivable | 41 | €4,820 | €8,288 | +€3,468 | +71.9% |
| Cash at bank and in hand | 54/58 | €14,365 | €7,218 | -€7,147 | -49.8% |
| Deferred charges and accrued income | 490/1 | €4,154 | €1,437 | -€2,717 | -65.4% |
| Total equity and liabilities | 10/49 | €53,886 | €58,927 | +€5,041 | +9.4% |
| Equity | 10/15 | -€44,925 | -€63,785 | -€18,860 | -42.0% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,025 | -€64,885 | -€18,860 | -41.0% |
| Amounts payable | 17/49 | €98,811 | €122,712 | +€23,901 | +24.2% |
| Amounts payable within one year | 42/48 | €98,811 | €122,712 | +€23,901 | +24.2% |
| Trade debts | 44 | €37,054 | €21,044 | -€16,010 | -43.2% |
| Suppliers | 440/4 | €37,054 | €21,044 | -€16,010 | -43.2% |
| Taxes, remuneration and social security | 45 | €5,152 | €16,226 | +€11,074 | +214.9% |
| Taxes | 450/3 | €230 | - | -€230 | |
| Remuneration and social security | 454/9 | €4,922 | €16,226 | +€11,304 | +229.7% |
| Other amounts payable | 47/48 | €56,605 | €85,442 | +€28,837 | +50.9% |
| Remuneration, social security and pensions | 62 | €7,575 | €9,671 | +€2,096 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | €370 | +€340 | +1133.3% |
| Other operating charges | 640/8 | €100 | €1,000 | +€900 | +900.0% |
| Gross operating margin | 9900 | -€36,662 | -€6,190 | +€30,472 | +83.1% |
| Operating profit (loss) | 9901 | -€44,367 | -€17,230 | +€27,137 | +61.2% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,665 | €1,629 | -€36 | -2.1% |
| Recurring financial charges | 65 | €1,665 | €1,629 | -€36 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€46,025 | -€18,860 | +€27,165 | +59.0% |
| Profit (loss) for the period | 9904 | -€46,025 | -€18,860 | +€27,165 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,025 | -€18,860 | +€27,165 | +59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.