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
- Deferred charges and accrued income +€610
up €610 (+651.6%), from €94 to €703
- Receivables within one year +€72
up €72 (+8.5%), from €847 to €919
of which Other amounts receivable: +€72
- Cash -€71
down €71 (-29.9%), from €237 to €166
mainly Net result for the year (-€7,775) and Deferred charges and accrued income (-€610)
- Other debts +€8,622
up €8,622 (+40.1%), from €21,524 to €30,146
- Profit (loss) carried forward -€7,775
down €7,775 (-27.1%), from -€28,643 to -€36,418
- Tax, wage and social debts -€209
no longer reported in 2025 (was €209)
- Trade debts -€28
no longer reported in 2025 (was €28)
- Gross operating margin +€1,834
up €1,834 (+20.7%), from -€8,882 to -€7,047
- Depreciation -€1,726
no longer reported in 2025 (was €1,726)
- Other operating charges +€461
up €461 (+664.7%), from €69 to €530
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 | €1,178 | €1,788 | +€611 | +51.9% |
| Current assets | 29/58 | €1,178 | €1,788 | +€611 | +51.9% |
| Amounts receivable within one year | 40/41 | €847 | €919 | +€72 | +8.5% |
| Trade receivables | 40 | €847 | €847 | = | 0.0% |
| Other amounts receivable | 41 | - | €72 | +€72 | |
| Cash at bank and in hand | 54/58 | €237 | €166 | -€71 | -29.9% |
| Deferred charges and accrued income | 490/1 | €94 | €703 | +€610 | +651.6% |
| Total equity and liabilities | 10/49 | €1,178 | €1,788 | +€611 | +51.9% |
| Equity | 10/15 | -€20,583 | -€28,358 | -€7,775 | -37.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,643 | -€36,418 | -€7,775 | -27.1% |
| Amounts payable | 17/49 | €21,761 | €30,146 | +€8,385 | +38.5% |
| Amounts payable within one year | 42/48 | €21,761 | €30,146 | +€8,385 | +38.5% |
| Trade debts | 44 | €28 | - | -€28 | |
| Suppliers | 440/4 | €28 | - | -€28 | |
| Taxes, remuneration and social security | 45 | €209 | - | -€209 | |
| Taxes | 450/3 | €209 | - | -€209 | |
| Other amounts payable | 47/48 | €21,524 | €30,146 | +€8,622 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,726 | - | -€1,726 | |
| Other operating charges | 640/8 | €69 | €530 | +€461 | +664.7% |
| Gross operating margin | 9900 | -€8,882 | -€7,047 | +€1,834 | +20.7% |
| Operating profit (loss) | 9901 | -€10,677 | -€7,577 | +€3,100 | +29.0% |
| Financial charges | 65/66B | €180 | €197 | +€17 | +9.4% |
| Recurring financial charges | 65 | €180 | €197 | +€17 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,857 | -€7,775 | +€3,083 | +28.4% |
| Profit (loss) for the period | 9904 | -€10,857 | -€7,775 | +€3,083 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,857 | -€7,775 | +€3,083 | +28.4% |
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 6 October 2026 via checked.be.