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 +€5,995
up €5,995 (+10.8%), from €55,283 to €61,277
mainly Net result for the year (+€17,322) and Other debts (+€11,878)
- Receivables within one year -€2,949
down €2,949 (-14.7%), from €19,997 to €17,048
of which Trade receivables: -€5,373
- Current investments +€2,537
up €2,537 (+2.0%), from €124,670 to €127,206
- Other debts +€11,878
up €11,878 (+173.2%), from €6,857 to €18,735
- Trade debts -€5,506
down €5,506 (-93.7%), from €5,877 to €370
- Financial charges +€32,770
up €32,770 (+2569.4%), from €1,275 to €34,045
- Gross operating margin -€30,954
down €30,954 (-33.0%), from €93,753 to €62,800
- Other operating charges -€25,145
down €25,145 (-97.5%), from €25,793 to €648
- Taxes -€11,460
down €11,460 (-52.9%), from €21,653 to €10,194
- Financial income +€1,325
up €1,325 (+58.3%), from €2,271 to €3,595
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 | €234,658 | €239,010 | +€4,352 | +1.9% |
| Fixed assets | 21/28 | €31,688 | €29,724 | -€1,964 | -6.2% |
| Tangible fixed assets | 22/27 | €31,688 | €29,724 | -€1,964 | -6.2% |
| Land and buildings | 22 | €21,850 | €21,442 | -€409 | -1.9% |
| Plant, machinery and equipment | 23 | €3,062 | €2,381 | -€681 | -22.2% |
| Furniture and vehicles | 24 | €6,776 | €5,901 | -€875 | -12.9% |
| Current assets | 29/58 | €202,970 | €209,287 | +€6,317 | +3.1% |
| Amounts receivable within one year | 40/41 | €19,997 | €17,048 | -€2,949 | -14.7% |
| Trade receivables | 40 | €19,996 | €14,624 | -€5,373 | -26.9% |
| Other amounts receivable | 41 | €1 | €2,424 | +€2,423 | +198619.7% |
| Current investments | 50/53 | €124,670 | €127,206 | +€2,537 | +2.0% |
| Cash at bank and in hand | 54/58 | €55,283 | €61,277 | +€5,995 | +10.8% |
| Deferred charges and accrued income | 490/1 | €3,020 | €3,755 | +€734 | +24.3% |
| Total equity and liabilities | 10/49 | €234,658 | €239,010 | +€4,352 | +1.9% |
| Equity | 10/15 | €213,963 | €214,285 | +€322 | +0.2% |
| Reserves | 13 | €213,963 | €214,285 | +€322 | +0.2% |
| Distributable reserves | 133 | €213,963 | €214,285 | +€322 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,695 | €24,725 | +€4,030 | +19.5% |
| Amounts payable within one year | 42/48 | €20,695 | €24,725 | +€4,030 | +19.5% |
| Trade debts | 44 | €5,877 | €370 | -€5,506 | -93.7% |
| Suppliers | 440/4 | €5,877 | €370 | -€5,506 | -93.7% |
| Taxes, remuneration and social security | 45 | €7,961 | €5,620 | -€2,341 | -29.4% |
| Taxes | 450/3 | €7,961 | €5,620 | -€2,341 | -29.4% |
| Other amounts payable | 47/48 | €6,857 | €18,735 | +€11,878 | +173.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,873 | €4,185 | +€1,312 | +45.6% |
| Other operating charges | 640/8 | €25,793 | €648 | -€25,145 | -97.5% |
| Gross operating margin | 9900 | €93,753 | €62,800 | -€30,954 | -33.0% |
| Operating profit (loss) | 9901 | €65,087 | €57,966 | -€7,121 | -10.9% |
| Financial income | 75/76B | €2,271 | €3,595 | +€1,325 | +58.3% |
| Recurring financial income | 75 | €2,271 | €3,595 | +€1,325 | +58.3% |
| Financial charges | 65/66B | €1,275 | €34,045 | +€32,770 | +2569.4% |
| Recurring financial charges | 65 | €1,275 | €34,045 | +€32,770 | +2569.4% |
| Profit (loss) for the period before taxes | 9903 | €66,082 | €27,516 | -€38,566 | -58.4% |
| Income taxes | 67/77 | €21,653 | €10,194 | -€11,460 | -52.9% |
| Profit (loss) for the period | 9904 | €44,429 | €17,322 | -€27,107 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,429 | €17,322 | -€27,107 | -61.0% |
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 1 October 2026 via checked.be.