D&B CONSULTING: what changed
Two fiscal 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
- Cash +€3,241
up €3,241 (+37.3%), from €8,687 to €11,928
mainly Net result for the year (+€53,144) and Other debts (+€11,482)
- Deferred charges and accrued income -€2,886
down €2,886 (-46.3%), from €6,233 to €3,348
- Receivables within one year -€1,846
down €1,846 (-2.0%), from €90,453 to €88,607
of which Trade receivables: -€3,051
- Other debts +€11,482
up €11,482 (+25.6%), from €44,767 to €56,249
- Debts after one year -€11,475
down €11,475 (-17.3%), from €66,490 to €55,015
- Trade debts -€5,008
down €5,008 (-58.5%), from €8,560 to €3,552
- Profit (loss) carried forward +€3,144
up €3,144 (+11.6%), from €27,130 to €30,274
- Depreciation -€3,638
down €3,638 (-83.3%), from €4,366 to €728
- Financial charges +€1,803
up €1,803 (+46.1%), from €3,910 to €5,714
- Gross operating margin -€1,801
down €1,801 (-2.1%), from €87,435 to €85,634
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 | €176,178 | €173,959 | -€2,219 | -1.3% |
| Fixed assets | 21/28 | €70,804 | €70,076 | -€728 | -1.0% |
| Tangible fixed assets | 22/27 | €804 | €76 | -€728 | -90.5% |
| Furniture and vehicles | 24 | €804 | €76 | -€728 | -90.5% |
| Financial fixed assets | 28 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €105,373 | €103,882 | -€1,491 | -1.4% |
| Amounts receivable within one year | 40/41 | €90,453 | €88,607 | -€1,846 | -2.0% |
| Trade receivables | 40 | €84,158 | €81,107 | -€3,051 | -3.6% |
| Other amounts receivable | 41 | €6,295 | €7,500 | +€1,205 | +19.1% |
| Cash at bank and in hand | 54/58 | €8,687 | €11,928 | +€3,241 | +37.3% |
| Deferred charges and accrued income | 490/1 | €6,233 | €3,348 | -€2,886 | -46.3% |
| Total equity and liabilities | 10/49 | €176,178 | €173,959 | -€2,219 | -1.3% |
| Equity | 10/15 | €37,130 | €40,274 | +€3,144 | +8.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,130 | €30,274 | +€3,144 | +11.6% |
| Amounts payable | 17/49 | €139,048 | €133,684 | -€5,363 | -3.9% |
| Amounts payable after more than one year | 17 | €66,490 | €55,015 | -€11,475 | -17.3% |
| Financial debts | 170/4 | €66,490 | €55,015 | -€11,475 | -17.3% |
| Amounts payable within one year | 42/48 | €72,492 | €78,603 | +€6,111 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €11,216 | €11,497 | +€281 | +2.5% |
| Financial debts | 43 | €450 | €1,146 | +€696 | +154.7% |
| Credit institutions | 430/8 | €450 | €1,146 | +€696 | +154.7% |
| Trade debts | 44 | €8,560 | €3,552 | -€5,008 | -58.5% |
| Suppliers | 440/4 | €8,560 | €3,552 | -€5,008 | -58.5% |
| Taxes, remuneration and social security | 45 | €7,500 | €6,159 | -€1,341 | -17.9% |
| Taxes | 450/3 | €7,500 | €6,159 | -€1,341 | -17.9% |
| Other amounts payable | 47/48 | €44,767 | €56,249 | +€11,482 | +25.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,366 | €728 | -€3,638 | -83.3% |
| Other operating charges | 640/8 | €2,479 | €2,394 | -€85 | -3.4% |
| Gross operating margin | 9900 | €87,435 | €85,634 | -€1,801 | -2.1% |
| Operating profit (loss) | 9901 | €80,590 | €82,513 | +€1,923 | +2.4% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €3,910 | €5,714 | +€1,803 | +46.1% |
| Recurring financial charges | 65 | €3,910 | €5,714 | +€1,803 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €76,679 | €76,803 | +€124 | +0.2% |
| Income taxes | 67/77 | €23,705 | €23,659 | -€46 | -0.2% |
| Profit (loss) for the period | 9904 | €52,974 | €53,144 | +€170 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,974 | €53,144 | +€170 | +0.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.