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
- Tangible fixed assets +€7,021
up €7,021 (+233.7%), from €3,004 to €10,026
- Other debts +€7,882
up €7,882 (+29.2%), from €26,951 to €34,833
- Reserves -€2,193
down €2,193 (-1.4%), from €153,707 to €151,514
- Depreciation +€4,614
up €4,614 (+990.4%), from €466 to €5,080
- Gross operating margin +€3,817
up €3,817 (+7.9%), from €48,469 to €52,286
- Financial charges -€560
down €560 (-71.6%), from €783 to €223
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 | €210,856 | €217,078 | +€6,223 | +3.0% |
| Fixed assets | 21/28 | €3,004 | €10,026 | +€7,021 | +233.7% |
| Tangible fixed assets | 22/27 | €3,004 | €10,026 | +€7,021 | +233.7% |
| Furniture and vehicles | 24 | €3,004 | €10,026 | +€7,021 | +233.7% |
| Current assets | 29/58 | €207,851 | €207,053 | -€799 | -0.4% |
| Amounts receivable within one year | 40/41 | €24,729 | €25,060 | +€330 | +1.3% |
| Trade receivables | 40 | €24,200 | €24,200 | = | 0.0% |
| Other amounts receivable | 41 | €529 | €860 | +€330 | +62.4% |
| Cash at bank and in hand | 54/58 | €180,044 | €178,914 | -€1,131 | -0.6% |
| Deferred charges and accrued income | 490/1 | €3,078 | €3,079 | +€1 | 0.0% |
| Total equity and liabilities | 10/49 | €210,856 | €217,078 | +€6,223 | +3.0% |
| Equity | 10/15 | €172,307 | €170,114 | -€2,193 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,707 | €151,514 | -€2,193 | -1.4% |
| Distributable reserves | 133 | €153,707 | €151,514 | -€2,193 | -1.4% |
| Amounts payable | 17/49 | €38,549 | €46,965 | +€8,415 | +21.8% |
| Amounts payable within one year | 42/48 | €38,549 | €46,965 | +€8,415 | +21.8% |
| Financial debts | 43 | €124 | €126 | +€2 | +1.3% |
| Credit institutions | 430/8 | €124 | €126 | +€2 | +1.3% |
| Trade debts | 44 | €1,768 | €1,931 | +€163 | +9.2% |
| Suppliers | 440/4 | €1,768 | €1,931 | +€163 | +9.2% |
| Taxes, remuneration and social security | 45 | €9,707 | €10,076 | +€369 | +3.8% |
| Taxes | 450/3 | €9,707 | €7,772 | -€1,934 | -19.9% |
| Remuneration and social security | 454/9 | - | €2,303 | +€2,303 | |
| Other amounts payable | 47/48 | €26,951 | €34,833 | +€7,882 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €5,080 | +€4,614 | +990.4% |
| Other operating charges | 640/8 | €643 | €680 | +€37 | +5.7% |
| Gross operating margin | 9900 | €48,469 | €52,286 | +€3,817 | +7.9% |
| Operating profit (loss) | 9901 | €47,360 | €46,526 | -€834 | -1.8% |
| Financial income | 75/76B | €0 | €27 | +€27 | +268800.0% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +268800.0% |
| Financial charges | 65/66B | €783 | €223 | -€560 | -71.6% |
| Recurring financial charges | 65 | €783 | €223 | -€560 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | €46,577 | €46,330 | -€247 | -0.5% |
| Income taxes | 67/77 | €13,646 | €13,691 | +€45 | +0.3% |
| Profit (loss) for the period | 9904 | €32,931 | €32,640 | -€291 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,931 | €32,640 | -€291 | -0.9% |
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 7 October 2026 via checked.be.