D.B.E. Management & 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.E. Management & Consulting
Largest movements
- Tangible fixed assets +€15,237
up €15,237 (+92.0%), from €16,560 to €31,797
of which Other tangible fixed assets: +€17,280
- Receivables within one year +€14,554
up €14,554 (+38.3%), from €37,961 to €52,515
of which Other amounts receivable: +€15,364
- Cash -€10,498
down €10,498 (-9.4%), from €111,979 to €101,482
mainly Contributions, distributions and other (-€40,000) and Investment in fixed assets (net) (-€21,580)
- Deferred charges and accrued income -€3,126
down €3,126 (-100%), from €3,126 to €0
- Other debts +€10,000
up €10,000 (+33.3%), from €30,000 to €40,000
- Tax, wage and social debts +€4,796
up €4,796 (+55.0%), from €8,722 to €13,519
- Reserves +€2,621
up €2,621 (+2.4%), from €110,884 to €113,505
- Gross operating margin +€13,446
up €13,446 (+27.3%), from €49,272 to €62,718
- Depreciation +€2,829
up €2,829 (+80.5%), from €3,515 to €6,344
- Taxes +€2,250
up €2,250 (+18.0%), from €12,528 to €14,778
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 | €169,627 | €185,794 | +€16,166 | +9.5% |
| Fixed assets | 21/28 | €16,560 | €31,797 | +€15,237 | +92.0% |
| Tangible fixed assets | 22/27 | €16,560 | €31,797 | +€15,237 | +92.0% |
| Furniture and vehicles | 24 | €9,143 | €7,100 | -€2,043 | -22.3% |
| Other tangible fixed assets | 26 | €7,418 | €24,697 | +€17,280 | +233% |
| Current assets | 29/58 | €153,067 | €153,997 | +€930 | +0.6% |
| Amounts receivable within one year | 40/41 | €37,961 | €52,515 | +€14,554 | +38.3% |
| Trade receivables | 40 | €1,050 | €240 | -€810 | -77.1% |
| Other amounts receivable | 41 | €36,911 | €52,275 | +€15,364 | +41.6% |
| Cash at bank and in hand | 54/58 | €111,979 | €101,482 | -€10,498 | -9.4% |
| Deferred charges and accrued income | 490/1 | €3,126 | €0 | -€3,126 | -100% |
| Total equity and liabilities | 10/49 | €169,627 | €185,794 | +€16,166 | +9.5% |
| Equity | 10/15 | €129,484 | €132,105 | +€2,621 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,884 | €113,505 | +€2,621 | +2.4% |
| Distributable reserves | 133 | €110,884 | €113,505 | +€2,621 | +2.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,143 | €53,688 | +€13,545 | +33.7% |
| Amounts payable within one year | 42/48 | €39,143 | €53,688 | +€14,545 | +37.2% |
| Trade debts | 44 | €421 | €170 | -€251 | -59.7% |
| Suppliers | 440/4 | €421 | €170 | -€251 | -59.7% |
| Taxes, remuneration and social security | 45 | €8,722 | €13,519 | +€4,796 | +55.0% |
| Taxes | 450/3 | €8,722 | €13,519 | +€4,796 | +55.0% |
| Other amounts payable | 47/48 | €30,000 | €40,000 | +€10,000 | +33.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,515 | €6,344 | +€2,829 | +80.5% |
| Other operating charges | 640/8 | €1,525 | €1,031 | -€494 | -32.4% |
| Gross operating margin | 9900 | €49,272 | €62,718 | +€13,446 | +27.3% |
| Operating profit (loss) | 9901 | €44,232 | €55,343 | +€11,111 | +25.1% |
| Financial income | 75/76B | €2,267 | €2,360 | +€93 | +4.1% |
| Recurring financial income | 75 | €2,267 | €2,360 | +€93 | +4.1% |
| Financial charges | 65/66B | €397 | €304 | -€93 | -23.4% |
| Recurring financial charges | 65 | €397 | €304 | -€93 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €46,102 | €57,399 | +€11,297 | +24.5% |
| Income taxes | 67/77 | €12,528 | €14,778 | +€2,250 | +18.0% |
| Profit (loss) for the period | 9904 | €33,575 | €42,621 | +€9,047 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,575 | €42,621 | +€9,047 | +26.9% |
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 16 October 2026 via checked.be.