DAVIDB 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.
DAVIDB CONSULTING
Largest movements
- Cash +€79,198
up €79,198 (+979.4%), from €8,087 to €87,285
mainly Net result for the year (+€82,260) and Tax, wage and social debts (+€13,510)
- Receivables within one year +€10,479
up €10,479 (+46.9%), from €22,358 to €32,836
of which Trade receivables: +€13,326
- Profit (loss) carried forward +€82,260
up €82,260 (+321.0%), from €25,626 to €107,885
- Tax, wage and social debts +€13,510
up €13,510 (+156.2%), from €8,649 to €22,159
- Current portion of long-term debt -€5,587
down €5,587 (-100.0%), from €5,587 to €0
- Gross operating margin +€96,960
up €96,960 (+687.4%), from €14,105 to €111,064
- Taxes +€19,604
up €19,604 (+951.7%), from €2,060 to €21,664
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 | €44,132 | €134,717 | +€90,585 | +205.3% |
| Fixed assets | 21/28 | €13,057 | €13,854 | +€797 | +6.1% |
| Tangible fixed assets | 22/27 | €13,057 | €13,854 | +€797 | +6.1% |
| Furniture and vehicles | 24 | €13,057 | €13,854 | +€797 | +6.1% |
| Current assets | 29/58 | €31,075 | €120,863 | +€89,789 | +288.9% |
| Amounts receivable within one year | 40/41 | €22,358 | €32,836 | +€10,479 | +46.9% |
| Trade receivables | 40 | - | €13,326 | +€13,326 | |
| Other amounts receivable | 41 | €22,358 | €19,510 | -€2,847 | -12.7% |
| Cash at bank and in hand | 54/58 | €8,087 | €87,285 | +€79,198 | +979.4% |
| Deferred charges and accrued income | 490/1 | €630 | €742 | +€112 | +17.7% |
| Total equity and liabilities | 10/49 | €44,132 | €134,717 | +€90,585 | +205.3% |
| Equity | 10/15 | €28,126 | €110,385 | +€82,260 | +292.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,626 | €107,885 | +€82,260 | +321.0% |
| Amounts payable | 17/49 | €16,006 | €24,332 | +€8,326 | +52.0% |
| Amounts payable within one year | 42/48 | €14,987 | €23,332 | +€8,345 | +55.7% |
| Current portion of amounts payable after more than one year | 42 | €5,587 | €0 | -€5,587 | -100.0% |
| Trade debts | 44 | €751 | €1,172 | +€421 | +56.1% |
| Suppliers | 440/4 | €751 | €1,172 | +€421 | +56.1% |
| Taxes, remuneration and social security | 45 | €8,649 | €22,159 | +€13,510 | +156.2% |
| Taxes | 450/3 | €8,649 | €22,159 | +€13,510 | +156.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,019 | €1,000 | -€19 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,432 | €6,131 | +€699 | +12.9% |
| Other operating charges | 640/8 | €528 | €478 | -€50 | -9.4% |
| Gross operating margin | 9900 | €14,105 | €111,064 | +€96,960 | +687.4% |
| Operating profit (loss) | 9901 | €8,145 | €104,455 | +€96,310 | +1182.5% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €453 | €563 | +€110 | +24.4% |
| Recurring financial charges | 65 | €453 | €563 | +€110 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €7,692 | €103,924 | +€96,232 | +1251.0% |
| Income taxes | 67/77 | €2,060 | €21,664 | +€19,604 | +951.7% |
| Profit (loss) for the period | 9904 | €5,632 | €82,260 | +€76,627 | +1360.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,632 | €82,260 | +€76,627 | +1360.5% |
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 2 October 2026 via checked.be.