DTB: 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.
DTB
Largest movements
- Stocks and contracts +€20,115
new in 2025: €20,115
- Tangible fixed assets -€9,904
down €9,904 (-72.3%), from €13,696 to €3,792
of which Furniture and vehicles: -€10,252
- Deferred charges and accrued income +€8,851
up €8,851 (+966.4%), from €916 to €9,767
- Cash -€7,916
down €7,916 (-24.7%), from €32,044 to €24,128
mainly Stocks and contracts (-€20,115) and Deferred charges and accrued income (-€8,851)
- Receivables within one year -€5,360
down €5,360 (-42.2%), from €12,703 to €7,343
of which Other amounts receivable: -€4,634
- Trade debts +€6,632
up €6,632 (+319.7%), from €2,074 to €8,707
- Current portion of long-term debt -€1,709
no longer reported in 2025 (was €1,709)
- Tax, wage and social debts +€851
up €851 (+64.6%), from €1,318 to €2,169
- Gross operating margin -€14,280
down €14,280 (-77.8%), from €18,364 to €4,084
- Depreciation -€5,928
down €5,928 (-72.2%), from €8,207 to €2,278
- Taxes -€3,258
down €3,258 (-79.3%), from €4,109 to €851
- Financial income +€189
up €189 (+2544.8%), from €7 to €197
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 | €62,284 | €68,069 | +€5,786 | +9.3% |
| Fixed assets | 21/28 | €16,621 | €6,717 | -€9,904 | -59.6% |
| Tangible fixed assets | 22/27 | €13,696 | €3,792 | -€9,904 | -72.3% |
| Furniture and vehicles | 24 | €10,255 | €3 | -€10,252 | -100.0% |
| Other tangible fixed assets | 26 | €3,440 | €3,789 | +€348 | +10.1% |
| Financial fixed assets | 28 | €2,925 | €2,925 | = | 0.0% |
| Current assets | 29/58 | €45,663 | €61,352 | +€15,689 | +34.4% |
| Stocks and contracts in progress | 3 | - | €20,115 | +€20,115 | |
| Stocks | 30/36 | - | €20,115 | +€20,115 | |
| Amounts receivable within one year | 40/41 | €12,703 | €7,343 | -€5,360 | -42.2% |
| Trade receivables | 40 | €726 | - | -€726 | |
| Other amounts receivable | 41 | €11,977 | €7,343 | -€4,634 | -38.7% |
| Cash at bank and in hand | 54/58 | €32,044 | €24,128 | -€7,916 | -24.7% |
| Deferred charges and accrued income | 490/1 | €916 | €9,767 | +€8,851 | +966.4% |
| Total equity and liabilities | 10/49 | €62,284 | €68,069 | +€5,786 | +9.3% |
| Equity | 10/15 | €57,182 | €57,194 | +€11 | 0.0% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €22,182 | €22,194 | +€11 | +0.1% |
| Distributable reserves | 133 | €22,182 | €22,194 | +€11 | +0.1% |
| Amounts payable | 17/49 | €5,102 | €10,876 | +€5,774 | +113.2% |
| Amounts payable within one year | 42/48 | €5,102 | €10,876 | +€5,774 | +113.2% |
| Current portion of amounts payable after more than one year | 42 | €1,709 | - | -€1,709 | |
| Trade debts | 44 | €2,074 | €8,707 | +€6,632 | +319.7% |
| Suppliers | 440/4 | €2,074 | €8,707 | +€6,632 | +319.7% |
| Taxes, remuneration and social security | 45 | €1,318 | €2,169 | +€851 | +64.6% |
| Taxes | 450/3 | €1,318 | €2,169 | +€851 | +64.6% |
| Non-recurring operating income | 76A | - | €325 | +€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,207 | €2,278 | -€5,928 | -72.2% |
| Other operating charges | 640/8 | €834 | €800 | -€34 | -4.1% |
| Gross operating margin | 9900 | €18,364 | €4,084 | -€14,280 | -77.8% |
| Operating profit (loss) | 9901 | €9,323 | €1,006 | -€8,317 | -89.2% |
| Financial income | 75/76B | €7 | €197 | +€189 | +2544.8% |
| Recurring financial income | 75 | €7 | €197 | +€189 | +2544.8% |
| Financial charges | 65/66B | €483 | €340 | -€143 | -29.5% |
| Recurring financial charges | 65 | €483 | €340 | -€143 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €8,848 | €863 | -€7,986 | -90.3% |
| Income taxes | 67/77 | €4,109 | €851 | -€3,258 | -79.3% |
| Profit (loss) for the period | 9904 | €4,739 | €11 | -€4,728 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,739 | €11 | -€4,728 | -99.8% |
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 12 October 2026 via checked.be.