DTBC: 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.
DTBC
Largest movements
- Cash +€52,147
up €52,147 (+1,535%), from €3,398 to €55,544
mainly Net result for the year (+€66,851) and Other debts (+€36,153)
- Receivables within one year -€4,783
down €4,783 (-29.7%), from €16,120 to €11,337
of which Other amounts receivable: -€2,693
- Tangible fixed assets -€861
down €861 (-11.1%), from €7,759 to €6,898
- Other debts +€36,153
up €36,153 (+192%), from €18,870 to €55,023
- Tax, wage and social debts +€11,812
up €11,812 (+330%), from €3,581 to €15,393
- Trade debts -€781
down €781 (-68.3%), from €1,144 to €363
- Gross operating margin +€20,173
up €20,173 (+27.9%), from €72,190 to €92,363
- Taxes +€4,656
up €4,656 (+25.1%), from €18,581 to €23,237
- Other operating charges +€1,278
new in 2025: €1,278
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.
Derived cash bridge
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 | €27,277 | €73,779 | +€46,503 | +170% |
| Fixed assets | 21/28 | €7,759 | €6,898 | -€861 | -11.1% |
| Tangible fixed assets | 22/27 | €7,759 | €6,898 | -€861 | -11.1% |
| Other tangible fixed assets | 26 | €7,759 | €6,898 | -€861 | -11.1% |
| Current assets | 29/58 | €19,518 | €66,881 | +€47,363 | +243% |
| Amounts receivable within one year | 40/41 | €16,120 | €11,337 | -€4,783 | -29.7% |
| Trade receivables | 40 | €12,699 | €10,608 | -€2,091 | -16.5% |
| Other amounts receivable | 41 | €3,421 | €729 | -€2,693 | -78.7% |
| Cash at bank and in hand | 54/58 | €3,398 | €55,544 | +€52,147 | +1,535% |
| Total equity and liabilities | 10/49 | €27,277 | €73,779 | +€46,503 | +170% |
| Equity | 10/15 | €3,682 | €3,000 | -€682 | -18.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €682 | - | -€682 | |
| Amounts payable | 17/49 | €23,595 | €70,779 | +€47,185 | +200% |
| Amounts payable within one year | 42/48 | €23,595 | €70,779 | +€47,185 | +200% |
| Trade debts | 44 | €1,144 | €363 | -€781 | -68.3% |
| Suppliers | 440/4 | €1,144 | €363 | -€781 | -68.3% |
| Taxes, remuneration and social security | 45 | €3,581 | €15,393 | +€11,812 | +330% |
| Taxes | 450/3 | €3,581 | €15,393 | +€11,812 | +330% |
| Other amounts payable | 47/48 | €18,870 | €55,023 | +€36,153 | +192% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €861 | +€69 | +8.7% |
| Other operating charges | 640/8 | - | €1,278 | +€1,278 | |
| Gross operating margin | 9900 | €72,190 | €92,363 | +€20,173 | +27.9% |
| Operating profit (loss) | 9901 | €71,398 | €90,225 | +€18,826 | +26.4% |
| Financial charges | 65/66B | €135 | €136 | +€1 | +0.7% |
| Recurring financial charges | 65 | €135 | €136 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €71,263 | €90,089 | +€18,825 | +26.4% |
| Income taxes | 67/77 | €18,581 | €23,237 | +€4,656 | +25.1% |
| Profit (loss) for the period | 9904 | €52,682 | €66,851 | +€14,169 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,682 | €66,851 | +€14,169 | +26.9% |
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 13 October 2026 via checked.be.