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
- Cash +€9,541
up €9,541 (+151.4%), from €6,304 to €15,844
mainly Net result for the year (+€10,961) and Tax, wage and social debts (+€4,192)
- Tangible fixed assets +€642
up €642 (+10.3%), from €6,216 to €6,858
of which Furniture and vehicles: +€912
- Receivables within one year +€539
up €539 (+39.0%), from €1,385 to €1,924
of which Trade receivables: +€360
- Reserves +€10,128
new in 2025: €10,128
- Tax, wage and social debts +€4,192
up €4,192 (+91.5%), from €4,583 to €8,776
- Trade debts -€2,189
down €2,189 (-51.7%), from €4,238 to €2,049
- Other debts -€1,800
down €1,800 (-68.4%), from €2,633 to €833
- Accrued charges and deferred income +€393
up €393 (+77.2%), from €509 to €901
- Gross operating margin +€13,165
up €13,165 (+119.4%), from €11,023 to €24,188
- Taxes +€4,434
up €4,434 (+234.2%), from €1,893 to €6,328
- Depreciation +€1,083
up €1,083 (+49.5%), from €2,190 to €3,273
- Financial charges -€624
down €624 (-16.4%), from €3,794 to €3,170
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 | €13,962 | €24,687 | +€10,724 | +76.8% |
| Fixed assets | 21/28 | €6,216 | €6,858 | +€642 | +10.3% |
| Tangible fixed assets | 22/27 | €6,216 | €6,858 | +€642 | +10.3% |
| Furniture and vehicles | 24 | €4,683 | €5,594 | +€912 | +19.5% |
| Other tangible fixed assets | 26 | €1,534 | €1,264 | -€270 | -17.6% |
| Current assets | 29/58 | €7,746 | €17,828 | +€10,082 | +130.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,385 | €1,924 | +€539 | +39.0% |
| Trade receivables | 40 | €218 | €578 | +€360 | +165.3% |
| Other amounts receivable | 41 | €1,167 | €1,346 | +€179 | +15.4% |
| Cash at bank and in hand | 54/58 | €6,304 | €15,844 | +€9,541 | +151.4% |
| Deferred charges and accrued income | 490/1 | €57 | €60 | +€2 | +3.7% |
| Total equity and liabilities | 10/49 | €13,962 | €24,687 | +€10,724 | +76.8% |
| Equity | 10/15 | €2,000 | €12,128 | +€10,128 | +506.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €10,128 | +€10,128 | |
| Distributable reserves | 133 | - | €10,128 | +€10,128 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,962 | €12,558 | +€596 | +5.0% |
| Amounts payable within one year | 42/48 | €11,454 | €11,657 | +€204 | +1.8% |
| Trade debts | 44 | €4,238 | €2,049 | -€2,189 | -51.7% |
| Suppliers | 440/4 | €4,238 | €2,049 | -€2,189 | -51.7% |
| Taxes, remuneration and social security | 45 | €4,583 | €8,776 | +€4,192 | +91.5% |
| Taxes | 450/3 | €4,583 | €8,776 | +€4,192 | +91.5% |
| Other amounts payable | 47/48 | €2,633 | €833 | -€1,800 | -68.4% |
| Accrued charges and deferred income | 492/3 | €509 | €901 | +€393 | +77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,190 | €3,273 | +€1,083 | +49.5% |
| Other operating charges | 640/8 | €684 | €502 | -€182 | -26.6% |
| Gross operating margin | 9900 | €11,023 | €24,188 | +€13,165 | +119.4% |
| Operating profit (loss) | 9901 | €8,150 | €20,414 | +€12,264 | +150.5% |
| Financial income | 75/76B | €170 | €45 | -€125 | -73.4% |
| Recurring financial income | 75 | €170 | €45 | -€125 | -73.4% |
| Financial charges | 65/66B | €3,794 | €3,170 | -€624 | -16.4% |
| Recurring financial charges | 65 | €3,794 | €3,170 | -€624 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €4,526 | €17,289 | +€12,763 | +282.0% |
| Income taxes | 67/77 | €1,893 | €6,328 | +€4,434 | +234.2% |
| Profit (loss) for the period | 9904 | €2,633 | €10,961 | +€8,328 | +316.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,633 | €10,961 | +€8,328 | +316.3% |
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 5 October 2026 via checked.be.