Mr. DBQ: 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.
Mr. DBQ
Largest movements
- Cash +€15,616
up €15,616 (+69.4%), from €22,500 to €38,116
mainly Net result for the year (+€13,982) and Depreciation (+€2,487)
- Tangible fixed assets -€1,356
down €1,356 (-15.2%), from €8,907 to €7,551
- Reserves +€13,982
up €13,982 (+180%), from €7,782 to €21,764
- Accrued charges and deferred income +€622
new in 2025: €622
- Gross operating margin +€8,515
up €8,515 (+66.1%), from €12,882 to €21,397
- Taxes +€1,352
up €1,352 (+56.9%), from €2,374 to €3,726
- Financial charges +€690
up €690 (+1,298%), from €53 to €743
- Depreciation +€220
up €220 (+9.7%), from €2,267 to €2,487
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 | €39,623 | €53,666 | +€14,043 | +35.4% |
| Fixed assets | 21/28 | €8,907 | €7,551 | -€1,356 | -15.2% |
| Tangible fixed assets | 22/27 | €8,907 | €7,551 | -€1,356 | -15.2% |
| Furniture and vehicles | 24 | €8,907 | €7,551 | -€1,356 | -15.2% |
| Current assets | 29/58 | €30,716 | €46,115 | +€15,399 | +50.1% |
| Amounts receivable within one year | 40/41 | €7,824 | €7,623 | -€201 | -2.6% |
| Trade receivables | 40 | €7,824 | €7,623 | -€201 | -2.6% |
| Cash at bank and in hand | 54/58 | €22,500 | €38,116 | +€15,616 | +69.4% |
| Deferred charges and accrued income | 490/1 | €391 | €375 | -€16 | -4.1% |
| Total equity and liabilities | 10/49 | €39,623 | €53,666 | +€14,043 | +35.4% |
| Equity | 10/15 | €8,782 | €22,764 | +€13,982 | +159% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €7,782 | €21,764 | +€13,982 | +180% |
| Distributable reserves | 133 | €7,782 | €21,764 | +€13,982 | +180% |
| Amounts payable | 17/49 | €30,840 | €30,902 | +€62 | +0.2% |
| Amounts payable within one year | 42/48 | €30,840 | €30,280 | -€560 | -1.8% |
| Trade debts | 44 | - | €79 | +€79 | |
| Suppliers | 440/4 | - | €79 | +€79 | |
| Taxes, remuneration and social security | 45 | €7,394 | €7,032 | -€362 | -4.9% |
| Taxes | 450/3 | €5,394 | €5,032 | -€362 | -6.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €23,446 | €23,170 | -€277 | -1.2% |
| Accrued charges and deferred income | 492/3 | - | €622 | +€622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,267 | €2,487 | +€220 | +9.7% |
| Other operating charges | 640/8 | €405 | €460 | +€55 | +13.6% |
| Gross operating margin | 9900 | €12,882 | €21,397 | +€8,515 | +66.1% |
| Operating profit (loss) | 9901 | €10,210 | €18,450 | +€8,240 | +80.7% |
| Financial charges | 65/66B | €53 | €743 | +€690 | +1,298% |
| Recurring financial charges | 65 | €53 | €743 | +€690 | +1,298% |
| Profit (loss) for the period before taxes | 9903 | €10,157 | €17,707 | +€7,551 | +74.3% |
| Income taxes | 67/77 | €2,374 | €3,726 | +€1,352 | +56.9% |
| Profit (loss) for the period | 9904 | €7,782 | €13,982 | +€6,199 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,782 | €13,982 | +€6,199 | +79.7% |
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 15 October 2026 via checked.be.