DB 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.
DB Consult
Largest movements
- Receivables within one year -€24,416
down €24,416 (-26.2%), from €93,234 to €68,818
of which Other amounts receivable: -€20,173
- Financial fixed assets +€22,000
new in 2024: €22,000
- Deferred charges and accrued income +€19,622
up €19,622 (+1393.2%), from €1,408 to €21,031
- Tangible fixed assets -€6,770
down €6,770 (-81.8%), from €8,276 to €1,505
of which Other tangible fixed assets: -€6,273
- Trade debts +€26,307
up €26,307 (+106.0%), from €24,826 to €51,133
- Reserves +€16,631
up €16,631 (+368.4%), from €4,514 to €21,145
- Debts after one year -€13,442
down €13,442 (-53.3%), from €25,220 to €11,778
- Tax, wage and social debts -€9,786
down €9,786 (-39.7%), from €24,652 to €14,866
- Current portion of long-term debt -€9,302
down €9,302 (-40.9%), from €22,745 to €13,442
- Gross operating margin +€100,725
up €100,725, from -€2,602 to €98,123
- Other operating charges +€54,618
up €54,618 (+1149.7%), from €4,751 to €59,369
- Taxes +€5,171
up €5,171 (+140.4%), from €3,683 to €8,854
- Financial income -€2,705
down €2,705 (-99.2%), from €2,727 to €22
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,956 | €115,364 | +€10,408 | +9.9% |
| Fixed assets | 21/28 | €8,276 | €23,505 | +€15,230 | +184.0% |
| Tangible fixed assets | 22/27 | €8,276 | €1,505 | -€6,770 | -81.8% |
| Plant, machinery and equipment | 23 | €682 | €522 | -€160 | -23.5% |
| Furniture and vehicles | 24 | €1,320 | €983 | -€337 | -25.5% |
| Other tangible fixed assets | 26 | €6,273 | €0 | -€6,273 | -100.0% |
| Financial fixed assets | 28 | - | €22,000 | +€22,000 | |
| Current assets | 29/58 | €96,680 | €91,859 | -€4,822 | -5.0% |
| Amounts receivable within one year | 40/41 | €93,234 | €68,818 | -€24,416 | -26.2% |
| Trade receivables | 40 | €27,460 | €23,217 | -€4,243 | -15.5% |
| Other amounts receivable | 41 | €65,774 | €45,601 | -€20,173 | -30.7% |
| Cash at bank and in hand | 54/58 | €2,038 | €2,010 | -€28 | -1.4% |
| Deferred charges and accrued income | 490/1 | €1,408 | €21,031 | +€19,622 | +1393.2% |
| Total equity and liabilities | 10/49 | €104,956 | €115,364 | +€10,408 | +9.9% |
| Equity | 10/15 | €7,514 | €24,145 | +€16,631 | +221.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,514 | €21,145 | +€16,631 | +368.4% |
| Distributable reserves | 133 | €4,514 | €21,145 | +€16,631 | +368.4% |
| Amounts payable | 17/49 | €97,442 | €91,219 | -€6,223 | -6.4% |
| Amounts payable after more than one year | 17 | €25,220 | €11,778 | -€13,442 | -53.3% |
| Financial debts | 170/4 | €25,220 | €11,778 | -€13,442 | -53.3% |
| Amounts payable within one year | 42/48 | €72,223 | €79,442 | +€7,219 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €22,745 | €13,442 | -€9,302 | -40.9% |
| Trade debts | 44 | €24,826 | €51,133 | +€26,307 | +106.0% |
| Suppliers | 440/4 | €24,826 | €51,133 | +€26,307 | +106.0% |
| Taxes, remuneration and social security | 45 | €24,652 | €14,866 | -€9,786 | -39.7% |
| Taxes | 450/3 | €24,652 | €14,866 | -€9,786 | -39.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,187 | €0 | -€1,187 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,613 | €1,221 | -€392 | -24.3% |
| Other operating charges | 640/8 | €4,751 | €59,369 | +€54,618 | +1149.7% |
| Non-recurring operating charges | 66A | - | €5,550 | +€5,550 | |
| Gross operating margin | 9900 | -€2,602 | €98,123 | +€100,725 | |
| Operating profit (loss) | 9901 | -€8,966 | €31,983 | +€40,949 | |
| Financial income | 75/76B | €2,727 | €22 | -€2,705 | -99.2% |
| Recurring financial income | 75 | €2,727 | €22 | -€2,705 | -99.2% |
| Financial charges | 65/66B | €6,011 | €6,520 | +€509 | +8.5% |
| Recurring financial charges | 65 | €6,011 | €6,520 | +€509 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,250 | €25,485 | +€37,735 | |
| Income taxes | 67/77 | €3,683 | €8,854 | +€5,171 | +140.4% |
| Profit (loss) for the period | 9904 | -€15,933 | €16,631 | +€32,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,933 | €16,631 | +€32,564 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.