DB. Consultancy: 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. Consultancy
Largest movements
- Cash -€27,174
down €27,174 (-56.0%), from €48,566 to €21,392
mainly Investment in fixed assets (net) (-€21,676) and Receivables within one year (-€15,856)
- Receivables within one year +€15,856
up €15,856 (+76.9%), from €20,623 to €36,478
of which Other amounts receivable: +€32,470
- Tangible fixed assets +€13,093
up €13,093 (+50.0%), from €26,208 to €39,301
of which Land and buildings: +€19,527
- Reserves +€16,964
up €16,964 (+26.9%), from €63,066 to €80,031
- Tax, wage and social debts -€9,641
down €9,641 (-80.8%), from €11,925 to €2,284
- Debts after one year -€5,551
down €5,551 (-44.8%), from €12,383 to €6,832
- Gross operating margin -€29,630
down €29,630 (-47.3%), from €62,707 to €33,077
- Taxes -€6,466
down €6,466 (-50.4%), from €12,824 to €6,358
- Depreciation +€1,775
up €1,775 (+26.1%), from €6,807 to €8,583
- Financial income +€806
up €806 (+104720.8%), from €1 to €807
- Other operating charges +€720
up €720 (+187.3%), from €384 to €1,104
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 | €96,265 | €97,906 | +€1,642 | +1.7% |
| Fixed assets | 21/28 | €26,208 | €39,301 | +€13,093 | +50.0% |
| Tangible fixed assets | 22/27 | €26,208 | €39,301 | +€13,093 | +50.0% |
| Land and buildings | 22 | €6,594 | €26,121 | +€19,527 | +296.1% |
| Furniture and vehicles | 24 | €19,615 | €13,181 | -€6,434 | -32.8% |
| Current assets | 29/58 | €70,056 | €58,605 | -€11,451 | -16.3% |
| Amounts receivable within one year | 40/41 | €20,623 | €36,478 | +€15,856 | +76.9% |
| Trade receivables | 40 | €20,574 | €3,960 | -€16,614 | -80.8% |
| Other amounts receivable | 41 | €49 | €32,518 | +€32,470 | +66700.4% |
| Cash at bank and in hand | 54/58 | €48,566 | €21,392 | -€27,174 | -56.0% |
| Deferred charges and accrued income | 490/1 | €868 | €735 | -€133 | -15.3% |
| Total equity and liabilities | 10/49 | €96,265 | €97,906 | +€1,642 | +1.7% |
| Equity | 10/15 | €66,066 | €83,031 | +€16,964 | +25.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €63,066 | €80,031 | +€16,964 | +26.9% |
| Distributable reserves | 133 | €63,066 | €80,031 | +€16,964 | +26.9% |
| Amounts payable | 17/49 | €30,199 | €14,876 | -€15,323 | -50.7% |
| Amounts payable after more than one year | 17 | €12,383 | €6,832 | -€5,551 | -44.8% |
| Financial debts | 170/4 | €12,383 | €6,832 | -€5,551 | -44.8% |
| Amounts payable within one year | 42/48 | €17,816 | €8,043 | -€9,772 | -54.9% |
| Current portion of amounts payable after more than one year | 42 | €5,283 | €5,551 | +€268 | +5.1% |
| Trade debts | 44 | €607 | €208 | -€399 | -65.7% |
| Suppliers | 440/4 | €607 | €208 | -€399 | -65.7% |
| Taxes, remuneration and social security | 45 | €11,925 | €2,284 | -€9,641 | -80.8% |
| Taxes | 450/3 | €11,925 | €2,284 | -€9,641 | -80.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,807 | €8,583 | +€1,775 | +26.1% |
| Other operating charges | 640/8 | €384 | €1,104 | +€720 | +187.3% |
| Gross operating margin | 9900 | €62,707 | €33,077 | -€29,630 | -47.3% |
| Operating profit (loss) | 9901 | €55,516 | €23,391 | -€32,125 | -57.9% |
| Financial income | 75/76B | €1 | €807 | +€806 | +104720.8% |
| Recurring financial income | 75 | €1 | €807 | +€806 | +104720.8% |
| Financial charges | 65/66B | €1,154 | €875 | -€279 | -24.2% |
| Recurring financial charges | 65 | €1,154 | €875 | -€279 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €54,363 | €23,323 | -€31,040 | -57.1% |
| Income taxes | 67/77 | €12,824 | €6,358 | -€6,466 | -50.4% |
| Profit (loss) for the period | 9904 | €41,539 | €16,964 | -€24,574 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,539 | €16,964 | -€24,574 | -59.2% |
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 4 October 2026 via checked.be.