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
- Cash +€129,045
up €129,045 (+74.8%), from €172,451 to €301,497
mainly Net result for the year (+€119,045) and Receivables within one year (+€43,345)
- Receivables within one year -€43,345
down €43,345 (-38.7%), from €112,109 to €68,764
of which Trade receivables: -€39,824
- Reserves +€30,782
up €30,782 (+6.1%), from €508,076 to €538,858
of which Distributable reserves: +€30,782
- Provisions +€30,168
new in 2025: €30,168
- Other debts +€23,813
up €23,813 (+14076.6%), from €169 to €23,983
- Tax, wage and social debts +€7,445
up €7,445 (+35.3%), from €21,118 to €28,563
- Financial charges -€33,270
down €33,270 (-64.6%), from €51,535 to €18,265
- Provisions +€30,168
new in 2025: €30,168
- Other operating charges -€4,212
down €4,212 (-73.7%), from €5,716 to €1,504
- Financial income +€4,133
up €4,133 (+124.4%), from €3,322 to €7,454
- Taxes -€2,890
down €2,890 (-5.6%), from €51,959 to €49,068
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 | €545,064 | €635,138 | +€90,074 | +16.5% |
| Current assets | 29/58 | €545,064 | €635,138 | +€90,074 | +16.5% |
| Amounts receivable after more than one year | 29 | €145,500 | €142,113 | -€3,387 | -2.3% |
| Other amounts receivable | 291 | €145,500 | €142,113 | -€3,387 | -2.3% |
| Amounts receivable within one year | 40/41 | €112,109 | €68,764 | -€43,345 | -38.7% |
| Trade receivables | 40 | €108,588 | €68,764 | -€39,824 | -36.7% |
| Other amounts receivable | 41 | €3,521 | €0 | -€3,521 | -100.0% |
| Current investments | 50/53 | €113,327 | €119,258 | +€5,931 | +5.2% |
| Cash at bank and in hand | 54/58 | €172,451 | €301,497 | +€129,045 | +74.8% |
| Deferred charges and accrued income | 490/1 | €1,677 | €3,506 | +€1,829 | +109.1% |
| Total equity and liabilities | 10/49 | €545,064 | €635,138 | +€90,074 | +16.5% |
| Equity | 10/15 | €518,076 | €548,858 | +€30,782 | +5.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €508,076 | €538,858 | +€30,782 | +6.1% |
| Tax-exempt reserves | 132 | €63,150 | €63,150 | = | 0.0% |
| Distributable reserves | 133 | €444,926 | €475,708 | +€30,782 | +6.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €30,168 | +€30,168 | |
| Provisions for liabilities and charges | 160/5 | - | €30,168 | +€30,168 | |
| Other liabilities and charges | 164/5 | - | €30,168 | +€30,168 | |
| Amounts payable | 17/49 | €26,989 | €56,112 | +€29,123 | +107.9% |
| Amounts payable within one year | 42/48 | €26,989 | €55,935 | +€28,947 | +107.3% |
| Trade debts | 44 | €5,701 | €3,389 | -€2,312 | -40.5% |
| Suppliers | 440/4 | €5,701 | €3,389 | -€2,312 | -40.5% |
| Taxes, remuneration and social security | 45 | €21,118 | €28,563 | +€7,445 | +35.3% |
| Taxes | 450/3 | €21,118 | €28,563 | +€7,445 | +35.3% |
| Other amounts payable | 47/48 | €169 | €23,983 | +€23,813 | +14076.6% |
| Accrued charges and deferred income | 492/3 | - | €177 | +€177 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €30,168 | +€30,168 | |
| Other operating charges | 640/8 | €5,716 | €1,504 | -€4,212 | -73.7% |
| Non-recurring operating charges | 66A | - | €126 | +€126 | |
| Gross operating margin | 9900 | €213,207 | €210,723 | -€2,484 | -1.2% |
| Operating profit (loss) | 9901 | €207,491 | €178,925 | -€28,566 | -13.8% |
| Financial income | 75/76B | €3,322 | €7,454 | +€4,133 | +124.4% |
| Recurring financial income | 75 | €3,322 | €7,454 | +€4,133 | +124.4% |
| Financial charges | 65/66B | €51,535 | €18,265 | -€33,270 | -64.6% |
| Recurring financial charges | 65 | €51,535 | €18,265 | -€33,270 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €159,278 | €168,114 | +€8,836 | +5.5% |
| Income taxes | 67/77 | €51,959 | €49,068 | -€2,890 | -5.6% |
| Profit (loss) for the period | 9904 | €107,319 | €119,045 | +€11,727 | +10.9% |
| Transfer from tax-exempt reserves | 789 | €42,100 | €0 | -€42,100 | -100.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €149,419 | €119,045 | -€30,373 | -20.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.