DB CONSEIL: 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.
DB CONSEIL
Largest movements
- Cash +€10,248
up €10,248 (+12.1%), from €84,579 to €94,828
mainly Depreciation (+€6,391) and Tax, wage and social debts (+€5,554)
- Tangible fixed assets -€6,391
down €6,391 (-59.1%), from €10,823 to €4,432
- Receivables within one year +€3,832
up €3,832 (+43.8%), from €8,745 to €12,578
of which Trade receivables: +€4,008
- Tax, wage and social debts +€5,554
up €5,554 (+39.3%), from €14,122 to €19,676
- Profit (loss) carried forward +€2,721
up €2,721 (+4.1%), from €66,509 to €69,230
- Trade debts -€2,240
down €2,240 (-26.5%), from €8,456 to €6,216
- Other debts +€1,681
up €1,681 (+562.6%), from €299 to €1,980
- Gross operating margin -€61,676
down €61,676 (-83.5%), from €73,900 to €12,224
- Taxes -€12,381
down €12,381 (-87.7%), from €14,122 to €1,741
- Financial charges +€805
up €805 (+573.9%), from €140 to €945
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 | €104,685 | €112,401 | +€7,716 | +7.4% |
| Fixed assets | 21/28 | €10,823 | €4,432 | -€6,391 | -59.1% |
| Tangible fixed assets | 22/27 | €10,823 | €4,432 | -€6,391 | -59.1% |
| Furniture and vehicles | 24 | €10,823 | €4,432 | -€6,391 | -59.1% |
| Current assets | 29/58 | €93,862 | €107,969 | +€14,107 | +15.0% |
| Amounts receivable within one year | 40/41 | €8,745 | €12,578 | +€3,832 | +43.8% |
| Trade receivables | 40 | €8,570 | €12,578 | +€4,008 | +46.8% |
| Other amounts receivable | 41 | €175 | - | -€175 | |
| Cash at bank and in hand | 54/58 | €84,579 | €94,828 | +€10,248 | +12.1% |
| Deferred charges and accrued income | 490/1 | €537 | €563 | +€26 | +4.9% |
| Total equity and liabilities | 10/49 | €104,685 | €112,401 | +€7,716 | +7.4% |
| Equity | 10/15 | €67,509 | €70,230 | +€2,721 | +4.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,509 | €69,230 | +€2,721 | +4.1% |
| Amounts payable | 17/49 | €37,176 | €42,171 | +€4,995 | +13.4% |
| Amounts payable within one year | 42/48 | €37,176 | €42,171 | +€4,995 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €14,300 | €14,300 | = | 0.0% |
| Trade debts | 44 | €8,456 | €6,216 | -€2,240 | -26.5% |
| Suppliers | 440/4 | €8,456 | €6,216 | -€2,240 | -26.5% |
| Taxes, remuneration and social security | 45 | €14,122 | €19,676 | +€5,554 | +39.3% |
| Taxes | 450/3 | €14,122 | €19,676 | +€5,554 | +39.3% |
| Other amounts payable | 47/48 | €299 | €1,980 | +€1,681 | +562.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,391 | €6,391 | +€0 | 0.0% |
| Other operating charges | 640/8 | €757 | €426 | -€331 | -43.7% |
| Gross operating margin | 9900 | €73,900 | €12,224 | -€61,676 | -83.5% |
| Operating profit (loss) | 9901 | €66,752 | €5,407 | -€61,345 | -91.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €140 | €945 | +€805 | +573.9% |
| Recurring financial charges | 65 | €140 | €945 | +€805 | +573.9% |
| Profit (loss) for the period before taxes | 9903 | €66,612 | €4,462 | -€62,150 | -93.3% |
| Income taxes | 67/77 | €14,122 | €1,741 | -€12,381 | -87.7% |
| Profit (loss) for the period | 9904 | €52,490 | €2,721 | -€49,769 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,490 | €2,721 | -€49,769 | -94.8% |
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 5 October 2026 via checked.be.