DB CONSULT: what changed
Two financial 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 +€1,307
up €1,307 (+85.4%), from €1,530 to €2,837
mainly Net result for the year (+€2,699)
- Receivables within one year +€400
new in 2025: €400
- Profit (loss) carried forward +€2,699
up €2,699 (+4.5%), from -€59,462 to -€56,763
- Debts after one year -€992
no longer reported in 2025 (was €992)
- Other operating charges +€1,205
up €1,205 (+1,889%), from €64 to €1,269
- Taxes +€1,188
new in 2025: €1,188
- Gross operating margin +€733
up €733 (+16.4%), from €4,467 to €5,200
- Purchases and services -€333
no longer reported in 2025 (was €333)
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.
Derived cash bridge
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 | €1,530 | €3,237 | +€1,707 | +112% |
| Current assets | 29/58 | €1,530 | €3,237 | +€1,707 | +112% |
| Amounts receivable within one year | 40/41 | - | €400 | +€400 | |
| Trade receivables | 40 | - | €400 | +€400 | |
| Cash at bank and in hand | 54/58 | €1,530 | €2,837 | +€1,307 | +85.4% |
| Total equity and liabilities | 10/49 | €1,530 | €3,237 | +€1,707 | +112% |
| Equity | 10/15 | €538 | €3,237 | +€2,699 | +502% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Capital | 10 | €60,000 | €60,000 | = | 0.0% |
| Issued capital | 100 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,462 | -€56,763 | +€2,699 | +4.5% |
| Amounts payable | 17/49 | €992 | - | -€992 | |
| Amounts payable after more than one year | 17 | €992 | - | -€992 | |
| Financial debts | 170/4 | €992 | - | -€992 | |
| Goods, raw materials, services and sundry goods | 60/61 | €333 | - | -€333 | |
| Other operating charges | 640/8 | €64 | €1,269 | +€1,205 | +1,889% |
| Gross operating margin | 9900 | €4,467 | €5,200 | +€733 | +16.4% |
| Operating profit (loss) | 9901 | €4,403 | €3,931 | -€472 | -10.7% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,358 | €3,886 | -€472 | -10.8% |
| Income taxes | 67/77 | - | €1,188 | +€1,188 | |
| Profit (loss) for the period | 9904 | €4,358 | €2,699 | -€1,660 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,358 | €2,699 | -€1,660 | -38.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.