D.B. CONSULTANCE: 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. CONSULTANCE
Largest movements
- Tangible fixed assets +€77,187
up €77,187 (+346%), from €22,304 to €99,491
of which Furniture and vehicles: +€84,186
- Cash -€11,620
down €11,620 (-27.4%), from €42,429 to €30,808
mainly Investment in fixed assets (net) (-€101,300) and Contributions, distributions and other (-€27,700)
- Receivables within one year +€6,851
up €6,851 (+40.1%), from €17,088 to €23,939
of which Trade receivables: +€5,652
- Profit (loss) carried forward +€31,954
up €31,954 (+74.3%), from €43,017 to €74,971
- Current portion of long-term debt +€11,997
new in 2025: €11,997
- Other debts +€11,642
up €11,642 (+42.2%), from €27,600 to €39,242
- Debts after one year +€9,265
new in 2025: €9,265
- Trade debts +€6,889
up €6,889 (+679%), from €1,014 to €7,902
- Gross operating margin +€28,265
up €28,265 (+37.6%), from €75,210 to €103,475
- Depreciation +€16,028
up €16,028 (+198%), from €8,085 to €24,113
- Other operating charges +€8,545
up €8,545 (+312%), from €2,737 to €11,282
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 | €81,820 | €154,238 | +€72,418 | +88.5% |
| Fixed assets | 21/28 | €22,304 | €99,491 | +€77,187 | +346% |
| Tangible fixed assets | 22/27 | €22,304 | €99,491 | +€77,187 | +346% |
| Plant, machinery and equipment | 23 | €18,415 | €11,416 | -€7,000 | -38.0% |
| Furniture and vehicles | 24 | €3,889 | €88,075 | +€84,186 | +2,165% |
| Current assets | 29/58 | €59,516 | €54,747 | -€4,769 | -8.0% |
| Amounts receivable within one year | 40/41 | €17,088 | €23,939 | +€6,851 | +40.1% |
| Trade receivables | 40 | €16,950 | €22,602 | +€5,652 | +33.3% |
| Other amounts receivable | 41 | €138 | €1,336 | +€1,199 | +872% |
| Cash at bank and in hand | 54/58 | €42,429 | €30,808 | -€11,620 | -27.4% |
| Total equity and liabilities | 10/49 | €81,820 | €154,238 | +€72,418 | +88.5% |
| Equity | 10/15 | €51,247 | €83,202 | +€31,954 | +62.4% |
| Contributions | 10/11 | €6,355 | €6,355 | = | 0.0% |
| Capital | 10 | €6,355 | €6,355 | = | 0.0% |
| Issued capital | 100 | €18,750 | €18,750 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Legal reserve | 130 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,017 | €74,971 | +€31,954 | +74.3% |
| Amounts payable | 17/49 | €30,573 | €71,036 | +€40,464 | +132% |
| Amounts payable after more than one year | 17 | - | €9,265 | +€9,265 | |
| Financial debts | 170/4 | - | €9,265 | +€9,265 | |
| Amounts payable within one year | 42/48 | €30,174 | €61,772 | +€31,597 | +105% |
| Current portion of amounts payable after more than one year | 42 | - | €11,997 | +€11,997 | |
| Trade debts | 44 | €1,014 | €7,902 | +€6,889 | +679% |
| Suppliers | 440/4 | €1,014 | €7,902 | +€6,889 | +679% |
| Taxes, remuneration and social security | 45 | €1,561 | €2,630 | +€1,070 | +68.5% |
| Taxes | 450/3 | €1,561 | €2,630 | +€1,070 | +68.5% |
| Other amounts payable | 47/48 | €27,600 | €39,242 | +€11,642 | +42.2% |
| Accrued charges and deferred income | 492/3 | €398 | - | -€398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,085 | €24,113 | +€16,028 | +198% |
| Other operating charges | 640/8 | €2,737 | €11,282 | +€8,545 | +312% |
| Gross operating margin | 9900 | €75,210 | €103,475 | +€28,265 | +37.6% |
| Operating profit (loss) | 9901 | €64,388 | €68,080 | +€3,692 | +5.7% |
| Financial charges | 65/66B | €200 | €795 | +€595 | +298% |
| Recurring financial charges | 65 | €200 | €795 | +€595 | +298% |
| Profit (loss) for the period before taxes | 9903 | €64,188 | €67,285 | +€3,096 | +4.8% |
| Income taxes | 67/77 | €8,561 | €7,630 | -€930 | -10.9% |
| Profit (loss) for the period | 9904 | €55,628 | €59,654 | +€4,027 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,628 | €59,654 | +€4,027 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.