DBIT: 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.
DBIT
Largest movements
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Cash +€37,700
up €37,700 (+133.5%), from €28,248 to €65,947
mainly Other debts (+€58,341) and Current investments (+€50,000)
- Receivables within one year -€21,306
down €21,306 (-25.5%), from €83,490 to €62,184
of which Trade receivables: -€13,012
- Reserves -€77,194
down €77,194 (-47.9%), from €161,318 to €84,124
- Other debts +€58,341
up €58,341, from €0 to €58,341
- Tax, wage and social debts -€11,036
down €11,036 (-78.7%), from €14,023 to €2,987
- Trade debts -€4,430
down €4,430 (-14.3%), from €31,032 to €26,602
- Gross operating margin -€57,968
down €57,968, from €37,429 to -€20,540
- Taxes -€10,190
down €10,190 (-98.3%), from €10,367 to €177
- Depreciation -€1,104
down €1,104 (-44.1%), from €2,507 to €1,402
- Financial income +€872
up €872 (+23.6%), from €3,697 to €4,568
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 | €224,974 | €190,654 | -€34,320 | -15.3% |
| Fixed assets | 21/28 | €1,171 | €636 | -€535 | -45.7% |
| Tangible fixed assets | 22/27 | €1,171 | €636 | -€535 | -45.7% |
| Plant, machinery and equipment | 23 | €1,171 | €19 | -€1,152 | -98.4% |
| Furniture and vehicles | 24 | - | €617 | +€617 | |
| Current assets | 29/58 | €223,803 | €190,018 | -€33,785 | -15.1% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,490 | €62,184 | -€21,306 | -25.5% |
| Trade receivables | 40 | €42,063 | €29,051 | -€13,012 | -30.9% |
| Other amounts receivable | 41 | €41,427 | €33,133 | -€8,294 | -20.0% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €28,248 | €65,947 | +€37,700 | +133.5% |
| Deferred charges and accrued income | 490/1 | €2,065 | €1,887 | -€179 | -8.7% |
| Total equity and liabilities | 10/49 | €224,974 | €190,654 | -€34,320 | -15.3% |
| Equity | 10/15 | €179,918 | €102,724 | -€77,194 | -42.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €161,318 | €84,124 | -€77,194 | -47.9% |
| Distributable reserves | 133 | €161,318 | €84,124 | -€77,194 | -47.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €45,056 | €87,930 | +€42,874 | +95.2% |
| Amounts payable within one year | 42/48 | €45,056 | €87,930 | +€42,874 | +95.2% |
| Trade debts | 44 | €31,032 | €26,602 | -€4,430 | -14.3% |
| Suppliers | 440/4 | €31,032 | €26,602 | -€4,430 | -14.3% |
| Taxes, remuneration and social security | 45 | €14,023 | €2,987 | -€11,036 | -78.7% |
| Taxes | 450/3 | €14,023 | €2,987 | -€11,036 | -78.7% |
| Other amounts payable | 47/48 | €0 | €58,341 | +€58,341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,507 | €1,402 | -€1,104 | -44.1% |
| Other operating charges | 640/8 | €986 | €1,061 | +€75 | +7.6% |
| Gross operating margin | 9900 | €37,429 | -€20,540 | -€57,968 | |
| Operating profit (loss) | 9901 | €33,936 | -€23,003 | -€56,939 | |
| Financial income | 75/76B | €3,697 | €4,568 | +€872 | +23.6% |
| Recurring financial income | 75 | €3,697 | €4,568 | +€872 | +23.6% |
| Financial charges | 65/66B | €176 | €242 | +€66 | +37.2% |
| Recurring financial charges | 65 | €176 | €242 | +€66 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €37,457 | -€18,677 | -€56,133 | |
| Income taxes | 67/77 | €10,367 | €177 | -€10,190 | -98.3% |
| Profit (loss) for the period | 9904 | €27,090 | -€18,854 | -€45,944 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,090 | -€18,854 | -€45,944 |
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 11 October 2026 via checked.be.