D.M.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.M.B Consulting
Largest movements
- Receivables within one year +€23,222
up €23,222 (+66.5%), from €34,901 to €58,123
of which Trade receivables: +€14,908
- Tangible fixed assets -€16,847
down €16,847 (-14.7%), from €114,323 to €97,476
of which Leasing and similar rights: -€22,256
- Cash +€9,378
up €9,378 (+38.5%), from €24,391 to €33,769
mainly Other debts (+€47,482) and Net result for the year (+€46,638)
- Other debts +€47,482
up €47,482 (+9,357%), from €507 to €47,990
- Profit (loss) carried forward -€21,351
no longer reported in 2025 (was €21,351)
- Debts after one year -€16,832
down €16,832 (-20.7%), from €81,320 to €64,487
- Tax, wage and social debts +€3,336
up €3,336 (+28.5%), from €11,714 to €15,051
- Gross operating margin +€45,881
up €45,881 (+99.7%), from €46,024 to €91,905
- Depreciation +€17,675
up €17,675 (+223%), from €7,913 to €25,588
- Taxes +€7,634
up €7,634 (+114%), from €6,667 to €14,301
- Other operating charges -€6,578
down €6,578 (-74.5%), from €8,830 to €2,252
- Financial charges +€2,178
up €2,178 (+172%), from €1,263 to €3,441
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 | €178,137 | €192,894 | +€14,757 | +8.3% |
| Fixed assets | 21/28 | €114,323 | €97,476 | -€16,847 | -14.7% |
| Tangible fixed assets | 22/27 | €114,323 | €97,476 | -€16,847 | -14.7% |
| Plant, machinery and equipment | 23 | - | €3,861 | +€3,861 | |
| Furniture and vehicles | 24 | €9,323 | €10,871 | +€1,548 | +16.6% |
| Leasing and similar rights | 25 | €105,000 | €82,744 | -€22,256 | -21.2% |
| Current assets | 29/58 | €63,814 | €95,418 | +€31,604 | +49.5% |
| Amounts receivable within one year | 40/41 | €34,901 | €58,123 | +€23,222 | +66.5% |
| Trade receivables | 40 | €30,769 | €45,677 | +€14,908 | +48.5% |
| Other amounts receivable | 41 | €4,133 | €12,446 | +€8,314 | +201% |
| Cash at bank and in hand | 54/58 | €24,391 | €33,769 | +€9,378 | +38.5% |
| Deferred charges and accrued income | 490/1 | €4,521 | €3,525 | -€996 | -22.0% |
| Total equity and liabilities | 10/49 | €178,137 | €192,894 | +€14,757 | +8.3% |
| Equity | 10/15 | €65,903 | €44,552 | -€21,351 | -32.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,552 | €42,552 | = | 0.0% |
| Distributable reserves | 133 | €42,552 | €42,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,351 | - | -€21,351 | |
| Amounts payable | 17/49 | €112,234 | €148,342 | +€36,109 | +32.2% |
| Amounts payable after more than one year | 17 | €81,320 | €64,487 | -€16,832 | -20.7% |
| Financial debts | 170/4 | €81,320 | €64,487 | -€16,832 | -20.7% |
| Amounts payable within one year | 42/48 | €30,914 | €83,855 | +€52,941 | +171% |
| Current portion of amounts payable after more than one year | 42 | €16,268 | €16,832 | +€564 | +3.5% |
| Trade debts | 44 | €2,424 | €3,983 | +€1,559 | +64.3% |
| Suppliers | 440/4 | €2,424 | €3,983 | +€1,559 | +64.3% |
| Taxes, remuneration and social security | 45 | €11,714 | €15,051 | +€3,336 | +28.5% |
| Taxes | 450/3 | €11,714 | €15,051 | +€3,336 | +28.5% |
| Other amounts payable | 47/48 | €507 | €47,990 | +€47,482 | +9,357% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,913 | €25,588 | +€17,675 | +223% |
| Other operating charges | 640/8 | €8,830 | €2,252 | -€6,578 | -74.5% |
| Gross operating margin | 9900 | €46,024 | €91,905 | +€45,881 | +99.7% |
| Operating profit (loss) | 9901 | €29,282 | €64,066 | +€34,784 | +119% |
| Financial income | 75/76B | - | €315 | +€315 | |
| Recurring financial income | 75 | - | €315 | +€315 | |
| Financial charges | 65/66B | €1,263 | €3,441 | +€2,178 | +172% |
| Recurring financial charges | 65 | €1,263 | €3,441 | +€2,178 | +172% |
| Profit (loss) for the period before taxes | 9903 | €28,019 | €60,940 | +€32,921 | +117% |
| Income taxes | 67/77 | €6,667 | €14,301 | +€7,634 | +114% |
| Profit (loss) for the period | 9904 | €21,351 | €46,638 | +€25,287 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €21,351 | €46,638 | +€25,287 | +118% |
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 19 October 2026 via checked.be.