D. & B. CONSULT: 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.
D. & B. CONSULT
Largest movements
- Cash +€158,836
up €158,836 (+50.8%), from €312,920 to €471,756
mainly Receivables within one year (+€126,882) and Net result for the year (+€54,329)
- Receivables within one year -€126,882
down €126,882 (-43.8%), from €289,875 to €162,993
of which Trade receivables: -€123,762
- Tangible fixed assets +€21,248
new in 2025: €21,248
- Reserves +€54,000
up €54,000 (+9.7%), from €557,523 to €611,523
- Staff costs -€38,253
no longer reported in 2025 (was €38,253)
- Turnover -€20,766
down €20,766 (-19.4%), from €107,192 to €86,425
- Gross operating margin -€12,430
down €12,430 (-13.2%), from €94,498 to €82,068
- Purchases and services -€8,336
down €8,336 (-65.7%), from €12,693 to €4,357
- Taxes +€6,727
up €6,727 (+34.9%), from €19,293 to €26,020
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 | €603,245 | €655,997 | +€52,752 | +8.7% |
| Fixed assets | 21/28 | - | €21,248 | +€21,248 | |
| Tangible fixed assets | 22/27 | - | €21,248 | +€21,248 | |
| Furniture and vehicles | 24 | - | €21,248 | +€21,248 | |
| Current assets | 29/58 | €603,245 | €634,749 | +€31,504 | +5.2% |
| Amounts receivable within one year | 40/41 | €289,875 | €162,993 | -€126,882 | -43.8% |
| Trade receivables | 40 | €228,336 | €104,575 | -€123,762 | -54.2% |
| Other amounts receivable | 41 | €61,539 | €58,418 | -€3,120 | -5.1% |
| Cash at bank and in hand | 54/58 | €312,920 | €471,756 | +€158,836 | +50.8% |
| Deferred charges and accrued income | 490/1 | €450 | - | -€450 | |
| Total equity and liabilities | 10/49 | €603,245 | €655,997 | +€52,752 | +8.7% |
| Equity | 10/15 | €571,894 | €626,223 | +€54,329 | +9.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €557,523 | €611,523 | +€54,000 | +9.7% |
| Distributable reserves | 133 | €557,523 | €611,523 | +€54,000 | +9.7% |
| Profit (loss) carried forward | 14 | €8,173 | €8,502 | +€329 | +4.0% |
| Amounts payable | 17/49 | €31,351 | €29,774 | -€1,577 | -5.0% |
| Amounts payable within one year | 42/48 | €31,351 | €29,774 | -€1,577 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €23,651 | €23,396 | -€255 | -1.1% |
| Trade debts | 44 | - | €1,019 | +€1,019 | |
| Suppliers | 440/4 | - | €1,019 | +€1,019 | |
| Taxes, remuneration and social security | 45 | €7,701 | €5,360 | -€2,341 | -30.4% |
| Taxes | 450/3 | €7,701 | €5,360 | -€2,341 | -30.4% |
| Turnover | 70 | €107,192 | €86,425 | -€20,766 | -19.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,693 | €4,357 | -€8,336 | -65.7% |
| Remuneration, social security and pensions | 62 | €38,253 | - | -€38,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,592 | +€5,592 | |
| Other operating charges | 640/8 | €1,155 | €1,234 | +€79 | +6.9% |
| Non-recurring operating charges | 66A | €7,163 | - | -€7,163 | |
| Gross operating margin | 9900 | €94,498 | €82,068 | -€12,430 | -13.2% |
| Operating profit (loss) | 9901 | €47,928 | €75,242 | +€27,315 | +57.0% |
| Financial income | 75/76B | €12,046 | €5,684 | -€6,362 | -52.8% |
| Recurring financial income | 75 | €12,046 | €5,684 | -€6,362 | -52.8% |
| Non-recurring financial income | 76B | €12,046 | €5,684 | -€6,362 | -52.8% |
| Financial charges | 65/66B | €848 | €578 | -€270 | -31.8% |
| Recurring financial charges | 65 | €848 | €578 | -€270 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €59,125 | €80,348 | +€21,223 | +35.9% |
| Income taxes | 67/77 | €19,293 | €26,020 | +€6,727 | +34.9% |
| Profit (loss) for the period | 9904 | €39,833 | €54,329 | +€14,496 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,833 | €54,329 | +€14,496 | +36.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.