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
- Financial fixed assets +€206,883
new in 2025: €206,883
- Receivables within one year +€77,894
up €77,894 (+170.7%), from €45,644 to €123,538
of which Other amounts receivable: +€76,684
- Debts after one year +€131,739
new in 2025: €131,739
- Profit (loss) carried forward +€109,634
up €109,634 (+113.6%), from €96,483 to €206,116
- Reserves +€31,575
new in 2025: €31,575
- Tax, wage and social debts -€26,274
down €26,274 (-86.7%), from €30,292 to €4,018
- Current portion of long-term debt +€22,204
new in 2025: €22,204
- Gross operating margin +€27,743
up €27,743 (+22.5%), from €123,450 to €151,192
- Financial income +€25,734
up €25,734 (+25184.7%), from €102 to €25,836
- Financial charges +€5,154
up €5,154 (+17179.7%), from €30 to €5,184
- Taxes +€2,169
up €2,169 (+8.2%), from €26,311 to €28,480
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 | €130,787 | €421,810 | +€291,023 | +222.5% |
| Fixed assets | 21/28 | €4,659 | €214,743 | +€210,084 | +4509.1% |
| Tangible fixed assets | 22/27 | €4,659 | €7,861 | +€3,202 | +68.7% |
| Plant, machinery and equipment | 23 | €4,659 | €3,659 | -€1,000 | -21.5% |
| Furniture and vehicles | 24 | - | €4,202 | +€4,202 | |
| Financial fixed assets | 28 | - | €206,883 | +€206,883 | |
| Current assets | 29/58 | €126,128 | €207,066 | +€80,939 | +64.2% |
| Amounts receivable within one year | 40/41 | €45,644 | €123,538 | +€77,894 | +170.7% |
| Trade receivables | 40 | €35,090 | €36,300 | +€1,210 | +3.4% |
| Other amounts receivable | 41 | €10,554 | €87,238 | +€76,684 | +726.6% |
| Cash at bank and in hand | 54/58 | €80,483 | €83,529 | +€3,045 | +3.8% |
| Total equity and liabilities | 10/49 | €130,787 | €421,810 | +€291,023 | +222.5% |
| Equity | 10/15 | €98,483 | €239,691 | +€141,209 | +143.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €31,575 | +€31,575 | |
| Tax-exempt reserves | 132 | - | €31,575 | +€31,575 | |
| Profit (loss) carried forward | 14 | €96,483 | €206,116 | +€109,634 | +113.6% |
| Amounts payable | 17/49 | €32,304 | €182,118 | +€149,814 | +463.8% |
| Amounts payable after more than one year | 17 | - | €131,739 | +€131,739 | |
| Financial debts | 170/4 | - | €131,739 | +€131,739 | |
| Amounts payable within one year | 42/48 | €32,304 | €50,379 | +€18,075 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | - | €22,204 | +€22,204 | |
| Trade debts | 44 | €2,013 | €24,158 | +€22,145 | +1100.3% |
| Suppliers | 440/4 | €2,013 | €24,158 | +€22,145 | +1100.3% |
| Taxes, remuneration and social security | 45 | €30,292 | €4,018 | -€26,274 | -86.7% |
| Taxes | 450/3 | €30,292 | €4,018 | -€26,274 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €1,756 | +€1,415 | +415.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €123,450 | €151,192 | +€27,743 | +22.5% |
| Operating profit (loss) | 9901 | €122,721 | €149,037 | +€26,316 | +21.4% |
| Financial income | 75/76B | €102 | €25,836 | +€25,734 | +25184.7% |
| Recurring financial income | 75 | €102 | €25,836 | +€25,734 | +25184.7% |
| Financial charges | 65/66B | €30 | €5,184 | +€5,154 | +17179.7% |
| Recurring financial charges | 65 | €30 | €5,184 | +€5,154 | +17179.7% |
| Profit (loss) for the period before taxes | 9903 | €122,794 | €169,689 | +€46,895 | +38.2% |
| Income taxes | 67/77 | €26,311 | €28,480 | +€2,169 | +8.2% |
| Profit (loss) for the period | 9904 | €96,483 | €141,209 | +€44,726 | +46.4% |
| Transfer to tax-exempt reserves | 689 | - | €31,575 | +€31,575 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,483 | €109,634 | +€13,151 | +13.6% |
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 30 September 2026 via checked.be.