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
- Receivables within one year +€38,564
up €38,564 (+16.3%), from €236,032 to €274,595
of which Other amounts receivable: +€49,080
- Cash -€10,740
down €10,740 (-70.6%), from €15,207 to €4,467
mainly Receivables within one year (-€38,564) and Tax, wage and social debts (-€17,104)
- Tangible fixed assets -€3,066
down €3,066 (-40.8%), from €7,511 to €4,446
of which Furniture and vehicles: -€2,217
- Reserves +€35,000
up €35,000 (+19.4%), from €180,000 to €215,000
- Tax, wage and social debts -€17,104
down €17,104 (-28.5%), from €59,976 to €42,872
- Trade debts +€5,884
up €5,884 (+598.0%), from €984 to €6,869
- Other operating charges +€1,436
up €1,436 (+50.2%), from €2,862 to €4,298
- Financial income +€1,272
up €1,272 (+10.5%), from €12,112 to €13,385
- Gross operating margin +€1,179
up €1,179 (+2.8%), from €42,465 to €43,645
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 | €259,879 | €283,533 | +€23,654 | +9.1% |
| Fixed assets | 21/28 | €7,536 | €4,471 | -€3,066 | -40.7% |
| Tangible fixed assets | 22/27 | €7,511 | €4,446 | -€3,066 | -40.8% |
| Furniture and vehicles | 24 | €4,685 | €2,467 | -€2,217 | -47.3% |
| Other tangible fixed assets | 26 | €2,827 | €1,978 | -€848 | -30.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €252,343 | €279,062 | +€26,719 | +10.6% |
| Amounts receivable within one year | 40/41 | €236,032 | €274,595 | +€38,564 | +16.3% |
| Trade receivables | 40 | €11,604 | €1,088 | -€10,516 | -90.6% |
| Other amounts receivable | 41 | €224,428 | €273,508 | +€49,080 | +21.9% |
| Cash at bank and in hand | 54/58 | €15,207 | €4,467 | -€10,740 | -70.6% |
| Deferred charges and accrued income | 490/1 | €1,104 | - | -€1,104 | |
| Total equity and liabilities | 10/49 | €259,879 | €283,533 | +€23,654 | +9.1% |
| Equity | 10/15 | €198,919 | €233,792 | +€34,873 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,000 | €215,000 | +€35,000 | +19.4% |
| Distributable reserves | 133 | €180,000 | €215,000 | +€35,000 | +19.4% |
| Profit (loss) carried forward | 14 | €319 | €192 | -€127 | -39.8% |
| Amounts payable | 17/49 | €60,960 | €49,741 | -€11,219 | -18.4% |
| Amounts payable within one year | 42/48 | €60,960 | €49,741 | -€11,219 | -18.4% |
| Trade debts | 44 | €984 | €6,869 | +€5,884 | +598.0% |
| Suppliers | 440/4 | €984 | €6,869 | +€5,884 | +598.0% |
| Taxes, remuneration and social security | 45 | €59,976 | €42,872 | -€17,104 | -28.5% |
| Taxes | 450/3 | €59,976 | €42,872 | -€17,104 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €3,607 | +€274 | +8.2% |
| Other operating charges | 640/8 | €2,862 | €4,298 | +€1,436 | +50.2% |
| Non-recurring operating charges | 66A | €3,590 | - | -€3,590 | |
| Gross operating margin | 9900 | €42,465 | €43,645 | +€1,179 | +2.8% |
| Operating profit (loss) | 9901 | €32,681 | €35,740 | +€3,059 | +9.4% |
| Financial income | 75/76B | €12,112 | €13,385 | +€1,272 | +10.5% |
| Recurring financial income | 75 | €12,112 | €13,385 | +€1,272 | +10.5% |
| Financial charges | 65/66B | €3,398 | €3,467 | +€69 | +2.0% |
| Recurring financial charges | 65 | €3,398 | €3,467 | +€69 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €41,395 | €45,658 | +€4,263 | +10.3% |
| Income taxes | 67/77 | €10,464 | €10,785 | +€320 | +3.1% |
| Profit (loss) for the period | 9904 | €30,930 | €34,873 | +€3,942 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,930 | €34,873 | +€3,942 | +12.7% |
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 11 October 2026 via checked.be.