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 +€8,523
up €8,523 (+9.8%), from €86,736 to €95,259
mainly Net result for the year (+€20,240) and Depreciation (+€6,875)
- Tangible fixed assets -€6,875
down €6,875 (-31.1%), from €22,087 to €15,212
of which Furniture and vehicles: -€5,228
- Receivables within one year +€4,742
up €4,742 (+25.6%), from €18,559 to €23,302
of which Trade receivables: +€5,449
- Deferred charges and accrued income -€2,250
down €2,250 (-92.4%), from €2,435 to €186
- Reserves +€20,240
up €20,240 (+26.2%), from €77,220 to €97,460
- Accrued charges and deferred income -€7,809
down €7,809 (-94.4%), from €8,275 to €465
- Tax, wage and social debts -€5,230
down €5,230 (-43.1%), from €12,133 to €6,902
of which Taxes: -€5,230
- Trade debts -€3,060
down €3,060 (-47.6%), from €6,426 to €3,367
- Gross operating margin +€12,301
up €12,301 (+48.6%), from €25,323 to €37,624
- Taxes +€3,224
up €3,224 (+56.5%), from €5,708 to €8,932
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 | €129,818 | €133,959 | +€4,141 | +3.2% |
| Fixed assets | 21/28 | €22,087 | €15,212 | -€6,875 | -31.1% |
| Tangible fixed assets | 22/27 | €22,087 | €15,212 | -€6,875 | -31.1% |
| Land and buildings | 22 | €6,496 | €6,287 | -€210 | -3.2% |
| Plant, machinery and equipment | 23 | €2,765 | €1,909 | -€856 | -31.0% |
| Furniture and vehicles | 24 | €8,229 | €3,001 | -€5,228 | -63.5% |
| Other tangible fixed assets | 26 | €4,597 | €4,016 | -€581 | -12.6% |
| Current assets | 29/58 | €107,731 | €118,746 | +€11,016 | +10.2% |
| Amounts receivable within one year | 40/41 | €18,559 | €23,302 | +€4,742 | +25.6% |
| Trade receivables | 40 | €14,839 | €20,289 | +€5,449 | +36.7% |
| Other amounts receivable | 41 | €3,720 | €3,013 | -€707 | -19.0% |
| Cash at bank and in hand | 54/58 | €86,736 | €95,259 | +€8,523 | +9.8% |
| Deferred charges and accrued income | 490/1 | €2,435 | €186 | -€2,250 | -92.4% |
| Total equity and liabilities | 10/49 | €129,818 | €133,959 | +€4,141 | +3.2% |
| Equity | 10/15 | €102,984 | €123,224 | +€20,240 | +19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,220 | €97,460 | +€20,240 | +26.2% |
| Distributable reserves | 133 | €77,220 | €97,460 | +€20,240 | +26.2% |
| Profit (loss) carried forward | 14 | €19,564 | €19,564 | = | 0.0% |
| Amounts payable | 17/49 | €26,834 | €10,734 | -€16,100 | -60.0% |
| Amounts payable within one year | 42/48 | €18,559 | €10,269 | -€8,290 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,426 | €3,367 | -€3,060 | -47.6% |
| Suppliers | 440/4 | €6,426 | €3,367 | -€3,060 | -47.6% |
| Taxes, remuneration and social security | 45 | €12,133 | €6,902 | -€5,230 | -43.1% |
| Taxes | 450/3 | €10,133 | €4,902 | -€5,230 | -51.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,275 | €465 | -€7,809 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,841 | €6,875 | +€33 | +0.5% |
| Other operating charges | 640/8 | €1,340 | €1,551 | +€211 | +15.8% |
| Gross operating margin | 9900 | €25,323 | €37,624 | +€12,301 | +48.6% |
| Operating profit (loss) | 9901 | €17,142 | €29,198 | +€12,056 | +70.3% |
| Financial income | 75/76B | €215 | €417 | +€203 | +94.4% |
| Recurring financial income | 75 | €215 | €417 | +€203 | +94.4% |
| Financial charges | 65/66B | €372 | €443 | +€71 | +19.2% |
| Recurring financial charges | 65 | €372 | €443 | +€71 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €16,985 | €29,173 | +€12,188 | +71.8% |
| Income taxes | 67/77 | €5,708 | €8,932 | +€3,224 | +56.5% |
| Profit (loss) for the period | 9904 | €11,277 | €20,240 | +€8,964 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,277 | €20,240 | +€8,964 | +79.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.