D2B Consult: 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.
D2B Consult
Largest movements
- Receivables within one year -€14,275
down €14,275 (-55.8%), from €25,587 to €11,312
of which Trade receivables: -€10,443
- Cash +€10,399
up €10,399 (+31.9%), from €32,583 to €42,982
mainly Net result for the year (+€30,737) and Receivables within one year (+€14,275)
- Deferred charges and accrued income -€7,867
down €7,867 (-15.6%), from €50,281 to €42,414
- Reserves -€40,000
no longer reported in 2025 (was €40,000)
- Profit (loss) carried forward +€30,737
new in 2025: €30,737
- Debts after one year -€12,321
down €12,321 (-46.9%), from €26,262 to €13,941
- Other debts +€8,941
up €8,941 (+40.0%), from €22,352 to €31,293
- Gross operating margin +€9,487
up €9,487 (+27.2%), from €34,922 to €44,409
- Taxes +€3,800
up €3,800 (+48.3%), from €7,868 to €11,668
- Financial charges -€2,398
down €2,398 (-59.0%), from €4,064 to €1,666
of which Non-recurring financial charges: -€2,080
- Depreciation -€1,133
no longer reported in 2025 (was €1,133)
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 | €108,451 | €96,708 | -€11,743 | -10.8% |
| Current assets | 29/58 | €108,451 | €96,708 | -€11,743 | -10.8% |
| Amounts receivable within one year | 40/41 | €25,587 | €11,312 | -€14,275 | -55.8% |
| Trade receivables | 40 | €21,753 | €11,310 | -€10,443 | -48.0% |
| Other amounts receivable | 41 | €3,834 | €2 | -€3,832 | -99.9% |
| Cash at bank and in hand | 54/58 | €32,583 | €42,982 | +€10,399 | +31.9% |
| Deferred charges and accrued income | 490/1 | €50,281 | €42,414 | -€7,867 | -15.6% |
| Total equity and liabilities | 10/49 | €108,451 | €96,708 | -€11,743 | -10.8% |
| Equity | 10/15 | €41,000 | €31,737 | -€9,263 | -22.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €40,000 | - | -€40,000 | |
| Distributable reserves | 133 | €40,000 | - | -€40,000 | |
| Profit (loss) carried forward | 14 | - | €30,737 | +€30,737 | |
| Amounts payable | 17/49 | €67,451 | €64,971 | -€2,480 | -3.7% |
| Amounts payable after more than one year | 17 | €26,262 | €13,941 | -€12,321 | -46.9% |
| Financial debts | 170/4 | €26,262 | €13,941 | -€12,321 | -46.9% |
| Amounts payable within one year | 42/48 | €41,189 | €51,030 | +€9,841 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €11,818 | €12,321 | +€503 | +4.3% |
| Trade debts | 44 | €50 | €400 | +€350 | +700.0% |
| Suppliers | 440/4 | €50 | €400 | +€350 | +700.0% |
| Taxes, remuneration and social security | 45 | €6,969 | €7,016 | +€47 | +0.7% |
| Taxes | 450/3 | €6,969 | €7,016 | +€47 | +0.7% |
| Other amounts payable | 47/48 | €22,352 | €31,293 | +€8,941 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,133 | - | -€1,133 | |
| Other operating charges | 640/8 | €715 | €338 | -€377 | -52.7% |
| Gross operating margin | 9900 | €34,922 | €44,409 | +€9,487 | +27.2% |
| Operating profit (loss) | 9901 | €33,074 | €44,071 | +€10,997 | +33.3% |
| Financial charges | 65/66B | €4,064 | €1,666 | -€2,398 | -59.0% |
| Recurring financial charges | 65 | €1,984 | €1,666 | -€318 | -16.0% |
| Non-recurring financial charges | 66B | €2,080 | - | -€2,080 | |
| Profit (loss) for the period before taxes | 9903 | €29,009 | €42,405 | +€13,396 | +46.2% |
| Income taxes | 67/77 | €7,868 | €11,668 | +€3,800 | +48.3% |
| Profit (loss) for the period | 9904 | €21,141 | €30,737 | +€9,596 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,141 | €30,737 | +€9,596 | +45.4% |
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 4 October 2026 via checked.be.