D&B Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€32,133
down €32,133 (-7.2%), from €446,038 to €413,905
- Cash -€21,892
down €21,892 (-48.6%), from €45,086 to €23,194
mainly Debts after one year (-€38,163) and Receivables within one year (-€17,573)
- Receivables within one year +€17,573
up €17,573 (+103,371%), from €17 to €17,590
of which Trade receivables: +€17,057
- Deferred charges and accrued income -€11,454
down €11,454 (-87.7%), from €13,059 to €1,605
- Debts after one year -€38,163
down €38,163 (-10.1%), from €378,992 to €340,829
- Profit (loss) carried forward +€7,087
up €7,087 (+20.7%), from €34,197 to €41,284
- Other debts -€6,955
down €6,955 (-28.3%), from €24,561 to €17,606
- Tax, wage and social debts -€5,816
down €5,816 (-36.5%), from €15,931 to €10,115
- Gross operating margin +€4,865
up €4,865 (+8.4%), from €57,590 to €62,455
- Depreciation +€2,113
up €2,113 (+7.0%), from €30,020 to €32,133
- Taxes +€1,779
up €1,779 (+160%), from €1,110 to €2,889
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 | €504,200 | €456,294 | -€47,906 | -9.5% |
| Fixed assets | 21/28 | €446,038 | €413,905 | -€32,133 | -7.2% |
| Tangible fixed assets | 22/27 | €446,038 | €413,905 | -€32,133 | -7.2% |
| Land and buildings | 22 | €385,682 | €370,963 | -€14,719 | -3.8% |
| Plant, machinery and equipment | 23 | €29,002 | €23,802 | -€5,200 | -17.9% |
| Furniture and vehicles | 24 | €31,354 | €19,140 | -€12,214 | -39.0% |
| Current assets | 29/58 | €58,162 | €42,389 | -€15,773 | -27.1% |
| Amounts receivable within one year | 40/41 | €17 | €17,590 | +€17,573 | +103,371% |
| Trade receivables | 40 | - | €17,057 | +€17,057 | |
| Other amounts receivable | 41 | €17 | €533 | +€516 | +3,035% |
| Cash at bank and in hand | 54/58 | €45,086 | €23,194 | -€21,892 | -48.6% |
| Deferred charges and accrued income | 490/1 | €13,059 | €1,605 | -€11,454 | -87.7% |
| Total equity and liabilities | 10/49 | €504,200 | €456,294 | -€47,906 | -9.5% |
| Equity | 10/15 | €40,397 | €47,484 | +€7,087 | +17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,197 | €41,284 | +€7,087 | +20.7% |
| Amounts payable | 17/49 | €463,803 | €408,810 | -€54,993 | -11.9% |
| Amounts payable after more than one year | 17 | €378,992 | €340,829 | -€38,163 | -10.1% |
| Financial debts | 170/4 | €378,992 | €340,829 | -€38,163 | -10.1% |
| Amounts payable within one year | 42/48 | €84,811 | €67,981 | -€16,830 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €38,579 | €37,725 | -€854 | -2.2% |
| Financial debts | 43 | €1,787 | €322 | -€1,465 | -82.0% |
| Credit institutions | 430/8 | €1,787 | €322 | -€1,465 | -82.0% |
| Trade debts | 44 | €3,953 | €2,213 | -€1,740 | -44.0% |
| Suppliers | 440/4 | €3,953 | €2,213 | -€1,740 | -44.0% |
| Taxes, remuneration and social security | 45 | €15,931 | €10,115 | -€5,816 | -36.5% |
| Taxes | 450/3 | €15,931 | €10,115 | -€5,816 | -36.5% |
| Other amounts payable | 47/48 | €24,561 | €17,606 | -€6,955 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,020 | €32,133 | +€2,113 | +7.0% |
| Other operating charges | 640/8 | €2,738 | €2,840 | +€102 | +3.7% |
| Gross operating margin | 9900 | €57,590 | €62,455 | +€4,865 | +8.4% |
| Operating profit (loss) | 9901 | €24,832 | €27,482 | +€2,650 | +10.7% |
| Financial charges | 65/66B | €7,127 | €7,506 | +€379 | +5.3% |
| Recurring financial charges | 65 | €7,127 | €7,506 | +€379 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €17,705 | €19,976 | +€2,271 | +12.8% |
| Income taxes | 67/77 | €1,110 | €2,889 | +€1,779 | +160% |
| Profit (loss) for the period | 9904 | €16,595 | €17,087 | +€492 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,595 | €17,087 | +€492 | +3.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.