DTBP: 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.
DTBP
Largest movements
- Cash -€43,703
down €43,703 (-76.2%), from €57,325 to €13,622
mainly Contributions, distributions and other (-€100,000) and Current investments (-€3,604)
- Receivables within one year -€11,908
down €11,908 (-97.4%), from €12,229 to €320
of which Trade receivables: -€10,552
- Current investments +€3,604
up €3,604 (+2.9%), from €126,462 to €130,066
- Profit (loss) carried forward -€52,512
down €52,512 (-49.5%), from €106,039 to €53,527
- Other debts +€2,999
up €2,999 (+79.6%), from €3,768 to €6,767
- Tax, wage and social debts -€2,031
down €2,031 (-48.5%), from €4,187 to €2,156
- Gross operating margin -€4,635
down €4,635 (-7.2%), from €64,420 to €59,785
- Depreciation -€2,864
down €2,864 (-92.0%), from €3,113 to €249
- Financial income +€1,070
up €1,070 (+129.2%), from €828 to €1,899
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 | €197,493 | €145,679 | -€51,814 | -26.2% |
| Fixed assets | 21/28 | €483 | €705 | +€222 | +46.0% |
| Tangible fixed assets | 22/27 | €483 | €705 | +€222 | +46.0% |
| Furniture and vehicles | 24 | €483 | €705 | +€222 | +46.0% |
| Current assets | 29/58 | €197,010 | €144,974 | -€52,036 | -26.4% |
| Amounts receivable within one year | 40/41 | €12,229 | €320 | -€11,908 | -97.4% |
| Trade receivables | 40 | €10,552 | - | -€10,552 | |
| Other amounts receivable | 41 | €1,676 | €320 | -€1,356 | -80.9% |
| Current investments | 50/53 | €126,462 | €130,066 | +€3,604 | +2.9% |
| Cash at bank and in hand | 54/58 | €57,325 | €13,622 | -€43,703 | -76.2% |
| Deferred charges and accrued income | 490/1 | €994 | €965 | -€29 | -2.9% |
| Total equity and liabilities | 10/49 | €197,493 | €145,679 | -€51,814 | -26.2% |
| Equity | 10/15 | €189,039 | €136,527 | -€52,512 | -27.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,039 | €53,527 | -€52,512 | -49.5% |
| Amounts payable | 17/49 | €8,454 | €9,152 | +€699 | +8.3% |
| Amounts payable within one year | 42/48 | €8,454 | €9,152 | +€699 | +8.3% |
| Trade debts | 44 | €499 | €229 | -€270 | -54.0% |
| Suppliers | 440/4 | €499 | €229 | -€270 | -54.0% |
| Taxes, remuneration and social security | 45 | €4,187 | €2,156 | -€2,031 | -48.5% |
| Taxes | 450/3 | €4,187 | €2,156 | -€2,031 | -48.5% |
| Other amounts payable | 47/48 | €3,768 | €6,767 | +€2,999 | +79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,113 | €249 | -€2,864 | -92.0% |
| Other operating charges | 640/8 | €830 | €1,081 | +€251 | +30.2% |
| Gross operating margin | 9900 | €64,420 | €59,785 | -€4,635 | -7.2% |
| Operating profit (loss) | 9901 | €60,478 | €58,456 | -€2,022 | -3.3% |
| Financial income | 75/76B | €828 | €1,899 | +€1,070 | +129.2% |
| Recurring financial income | 75 | €828 | €1,899 | +€1,070 | +129.2% |
| Financial charges | 65/66B | €112 | €132 | +€20 | +17.7% |
| Recurring financial charges | 65 | €112 | €132 | +€20 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €61,194 | €60,223 | -€972 | -1.6% |
| Income taxes | 67/77 | €12,878 | €12,735 | -€143 | -1.1% |
| Profit (loss) for the period | 9904 | €48,316 | €47,488 | -€828 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,316 | €47,488 | -€828 | -1.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.