DB CONSILIUM: 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 CONSILIUM
Largest movements
- Receivables within one year +€12,582
up €12,582 (+40.4%), from €31,154 to €43,735
of which Trade receivables: +€8,020
- Intangible fixed assets +€12,260
up €12,260 (+31.7%), from €38,688 to €50,948
- Cash +€2,933
up €2,933 (+4.4%), from €67,082 to €70,014
mainly Other debts (+€14,943) and Depreciation (+€13,650)
- Other debts +€14,943
up €14,943 (+30.6%), from €48,909 to €63,853
- Profit (loss) carried forward +€12,602
up €12,602 (+15.5%), from €81,092 to €93,695
- Gross operating margin -€15,568
down €15,568 (-33.1%), from €47,014 to €31,446
- Depreciation +€5,108
up €5,108 (+59.8%), from €8,541 to €13,650
- Taxes -€3,666
down €3,666 (-48.9%), from €7,496 to €3,830
- Other operating charges -€509
down €509 (-27.8%), from €1,830 to €1,320
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 | €139,752 | €168,358 | +€28,606 | +20.5% |
| Fixed assets | 21/28 | €40,529 | €53,529 | +€13,000 | +32.1% |
| Intangible fixed assets | 21 | €38,688 | €50,948 | +€12,260 | +31.7% |
| Tangible fixed assets | 22/27 | €1,842 | €2,581 | +€740 | +40.2% |
| Furniture and vehicles | 24 | €1,842 | €2,581 | +€740 | +40.2% |
| Current assets | 29/58 | €99,223 | €114,829 | +€15,607 | +15.7% |
| Amounts receivable within one year | 40/41 | €31,154 | €43,735 | +€12,582 | +40.4% |
| Trade receivables | 40 | €29,550 | €37,570 | +€8,020 | +27.1% |
| Other amounts receivable | 41 | €1,604 | €6,165 | +€4,561 | +284.4% |
| Cash at bank and in hand | 54/58 | €67,082 | €70,014 | +€2,933 | +4.4% |
| Deferred charges and accrued income | 490/1 | €987 | €1,080 | +€92 | +9.3% |
| Total equity and liabilities | 10/49 | €139,752 | €168,358 | +€28,606 | +20.5% |
| Equity | 10/15 | €83,092 | €95,695 | +€12,602 | +15.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,092 | €93,695 | +€12,602 | +15.5% |
| Amounts payable | 17/49 | €56,660 | €72,663 | +€16,004 | +28.2% |
| Amounts payable within one year | 42/48 | €56,660 | €72,663 | +€16,004 | +28.2% |
| Trade debts | 44 | €2,256 | €1,812 | -€444 | -19.7% |
| Suppliers | 440/4 | €2,256 | €1,812 | -€444 | -19.7% |
| Taxes, remuneration and social security | 45 | €5,495 | €6,999 | +€1,504 | +27.4% |
| Taxes | 450/3 | €5,495 | €6,999 | +€1,504 | +27.4% |
| Other amounts payable | 47/48 | €48,909 | €63,853 | +€14,943 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,541 | €13,650 | +€5,108 | +59.8% |
| Other operating charges | 640/8 | €1,830 | €1,320 | -€509 | -27.8% |
| Gross operating margin | 9900 | €47,014 | €31,446 | -€15,568 | -33.1% |
| Operating profit (loss) | 9901 | €36,643 | €16,476 | -€20,167 | -55.0% |
| Financial charges | 65/66B | €48 | €44 | -€4 | -9.1% |
| Recurring financial charges | 65 | €48 | €44 | -€4 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €36,595 | €16,433 | -€20,162 | -55.1% |
| Income taxes | 67/77 | €7,496 | €3,830 | -€3,666 | -48.9% |
| Profit (loss) for the period | 9904 | €29,098 | €12,602 | -€16,496 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,098 | €12,602 | -€16,496 | -56.7% |
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.