DB CONSULTING: 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 CONSULTING
Largest movements
- Current investments -€10,044
down €10,044 (-20.0%), from €50,152 to €40,108
- Receivables within one year +€3,069
up €3,069 (+11.9%), from €25,808 to €28,877
of which Trade receivables: +€7,901
- Cash -€2,028
down €2,028 (-26.4%), from €7,687 to €5,659
mainly Contributions, distributions and other (-€16,550) and Investment in fixed assets (net) (-€7,564)
- Tangible fixed assets -€1,812
down €1,812 (-2.0%), from €91,264 to €89,452
of which Land and buildings: -€1,403
- Profit (loss) carried forward -€140,019
no longer reported in 2025 (was €140,019)
- Reserves +€121,667
up €121,667 (+496.3%), from €24,515 to €146,182
- Tax, wage and social debts +€6,050
up €6,050 (+248.6%), from €2,434 to €8,483
- Gross operating margin -€37,712
down €37,712 (-74.7%), from €50,459 to €12,747
- Taxes -€12,691
down €12,691 (-81.4%), from €15,589 to €2,899
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 | €175,427 | €164,627 | -€10,800 | -6.2% |
| Fixed assets | 21/28 | €91,264 | €89,452 | -€1,812 | -2.0% |
| Tangible fixed assets | 22/27 | €91,264 | €89,452 | -€1,812 | -2.0% |
| Land and buildings | 22 | €75,749 | €74,346 | -€1,403 | -1.9% |
| Furniture and vehicles | 24 | €15,515 | €15,106 | -€409 | -2.6% |
| Current assets | 29/58 | €84,163 | €75,175 | -€8,988 | -10.7% |
| Amounts receivable within one year | 40/41 | €25,808 | €28,877 | +€3,069 | +11.9% |
| Trade receivables | 40 | €17,129 | €25,029 | +€7,901 | +46.1% |
| Other amounts receivable | 41 | €8,680 | €3,848 | -€4,832 | -55.7% |
| Current investments | 50/53 | €50,152 | €40,108 | -€10,044 | -20.0% |
| Cash at bank and in hand | 54/58 | €7,687 | €5,659 | -€2,028 | -26.4% |
| Deferred charges and accrued income | 490/1 | €516 | €530 | +€14 | +2.8% |
| Total equity and liabilities | 10/49 | €175,427 | €164,627 | -€10,800 | -6.2% |
| Equity | 10/15 | €172,734 | €154,382 | -€18,352 | -10.6% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €24,515 | €146,182 | +€121,667 | +496.3% |
| Distributable reserves | 133 | €24,515 | €146,182 | +€121,667 | +496.3% |
| Profit (loss) carried forward | 14 | €140,019 | - | -€140,019 | |
| Amounts payable | 17/49 | €2,693 | €10,245 | +€7,552 | +280.4% |
| Amounts payable within one year | 42/48 | €2,693 | €10,245 | +€7,552 | +280.4% |
| Trade debts | 44 | €260 | €681 | +€421 | +162.2% |
| Suppliers | 440/4 | €260 | €681 | +€421 | +162.2% |
| Taxes, remuneration and social security | 45 | €2,434 | €8,483 | +€6,050 | +248.6% |
| Taxes | 450/3 | €2,434 | €8,483 | +€6,050 | +248.6% |
| Other amounts payable | 47/48 | - | €1,081 | +€1,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,308 | €9,377 | +€68 | +0.7% |
| Other operating charges | 640/8 | €1,088 | €1,226 | +€138 | +12.7% |
| Non-recurring operating charges | 66A | - | €1,379 | +€1,379 | |
| Gross operating margin | 9900 | €50,459 | €12,747 | -€37,712 | -74.7% |
| Operating profit (loss) | 9901 | €40,063 | €765 | -€39,298 | -98.1% |
| Financial income | 75/76B | €333 | €478 | +€145 | +43.7% |
| Recurring financial income | 75 | €333 | €478 | +€145 | +43.7% |
| Financial charges | 65/66B | €186 | €146 | -€40 | -21.6% |
| Recurring financial charges | 65 | €186 | €146 | -€40 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €40,209 | €1,097 | -€39,113 | -97.3% |
| Income taxes | 67/77 | €15,589 | €2,899 | -€12,691 | -81.4% |
| Profit (loss) for the period | 9904 | €24,620 | -€1,802 | -€26,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,620 | -€1,802 | -€26,422 |
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 8 October 2026 via checked.be.