D.B. QUALITY 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. QUALITY CONSULTING
Largest movements
- Tangible fixed assets -€51,898
down €51,898 (-5.9%), from €879,826 to €827,928
- Cash +€32,467
up €32,467 (+54.3%), from €59,757 to €92,224
mainly Depreciation (+€62,020) and Net result for the year (+€53,583)
- Reserves +€53,583
up €53,583 (+57.5%), from €93,247 to €146,829
of which Distributable reserves: +€53,583
- Debts after one year -€46,992
down €46,992 (-27.0%), from €174,200 to €127,208
- Trade debts -€25,307
down €25,307 (-67.0%), from €37,791 to €12,484
- Accrued charges and deferred income +€14,347
up €14,347 (+1,993%), from €720 to €15,067
- Other debts -€12,335
down €12,335 (-5.7%), from €215,597 to €203,262
- Gross operating margin +€123,157
up €123,157 (+744%), from €16,547 to €139,704
- Depreciation -€7,832
down €7,832 (-11.2%), from €69,852 to €62,020
- Taxes +€5,421
up €5,421 (+1,452%), from €373 to €5,794
- Financial charges -€2,440
down €2,440 (-10.5%), from €23,157 to €20,717
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 | €1,160,769 | €1,136,957 | -€23,813 | -2.1% |
| Fixed assets | 21/28 | €879,826 | €827,928 | -€51,898 | -5.9% |
| Tangible fixed assets | 22/27 | €879,826 | €827,928 | -€51,898 | -5.9% |
| Land and buildings | 22 | €551,711 | €531,118 | -€20,593 | -3.7% |
| Plant, machinery and equipment | 23 | €486 | €244 | -€242 | -49.8% |
| Furniture and vehicles | 24 | €53,756 | €41,823 | -€11,933 | -22.2% |
| Leasing and similar rights | 25 | €273,872 | €254,743 | -€19,129 | -7.0% |
| Current assets | 29/58 | €280,943 | €309,029 | +€28,086 | +10.0% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Trade receivables | 290 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,534 | €39,474 | -€7,060 | -15.2% |
| Trade receivables | 40 | €40,947 | €32,965 | -€7,982 | -19.5% |
| Other amounts receivable | 41 | €5,587 | €6,509 | +€922 | +16.5% |
| Current investments | 50/53 | €127,274 | €127,274 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,757 | €92,224 | +€32,467 | +54.3% |
| Deferred charges and accrued income | 490/1 | €17,378 | €20,057 | +€2,679 | +15.4% |
| Total equity and liabilities | 10/49 | €1,160,769 | €1,136,957 | -€23,813 | -2.1% |
| Equity | 10/15 | €419,335 | €472,918 | +€53,583 | +12.8% |
| Contributions | 10/11 | €258,044 | €258,044 | = | 0.0% |
| Reserves | 13 | €93,247 | €146,829 | +€53,583 | +57.5% |
| Non-distributable reserves | 130/1 | €44,025 | €44,025 | = | 0.0% |
| Reserves not available under the articles | 1311 | €44,025 | €44,025 | = | 0.0% |
| Distributable reserves | 133 | €49,222 | €102,805 | +€53,583 | +109% |
| Profit (loss) carried forward | 14 | €68,044 | €68,044 | = | 0.0% |
| Provisions and deferred taxes | 16 | €242,351 | €242,351 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €242,351 | €242,351 | = | 0.0% |
| Pensions and similar obligations | 160 | €242,351 | €242,351 | = | 0.0% |
| Amounts payable | 17/49 | €499,083 | €421,688 | -€77,395 | -15.5% |
| Amounts payable after more than one year | 17 | €174,200 | €127,208 | -€46,992 | -27.0% |
| Financial debts | 170/4 | €174,200 | €127,208 | -€46,992 | -27.0% |
| Amounts payable within one year | 42/48 | €324,163 | €279,414 | -€44,750 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €55,694 | €46,992 | -€8,702 | -15.6% |
| Trade debts | 44 | €37,791 | €12,484 | -€25,307 | -67.0% |
| Suppliers | 440/4 | €37,791 | €12,484 | -€25,307 | -67.0% |
| Taxes, remuneration and social security | 45 | €15,081 | €16,675 | +€1,594 | +10.6% |
| Taxes | 450/3 | €15,081 | €16,675 | +€1,594 | +10.6% |
| Other amounts payable | 47/48 | €215,597 | €203,262 | -€12,335 | -5.7% |
| Accrued charges and deferred income | 492/3 | €720 | €15,067 | +€14,347 | +1,993% |
| Non-recurring operating income | 76A | €951 | €835 | -€116 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,852 | €62,020 | -€7,832 | -11.2% |
| Other operating charges | 640/8 | €4,410 | €3,083 | -€1,327 | -30.1% |
| Non-recurring operating charges | 66A | €629 | €556 | -€72 | -11.5% |
| Gross operating margin | 9900 | €16,547 | €139,704 | +€123,157 | +744% |
| Operating profit (loss) | 9901 | -€58,344 | €74,044 | +€132,388 | |
| Financial income | 75/76B | €4,923 | €6,049 | +€1,127 | +22.9% |
| Recurring financial income | 75 | €4,923 | €6,049 | +€1,127 | +22.9% |
| Financial charges | 65/66B | €23,157 | €20,717 | -€2,440 | -10.5% |
| Recurring financial charges | 65 | €23,157 | €20,717 | -€2,440 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€76,578 | €59,377 | +€135,955 | |
| Income taxes | 67/77 | €373 | €5,794 | +€5,421 | +1,452% |
| Profit (loss) for the period | 9904 | -€76,951 | €53,583 | +€130,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€76,951 | €53,583 | +€130,534 |
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 22 October 2026 via checked.be.