DB CONSULTING: what changed
Two financial 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 +€25,221
up €25,221 (+11.4%), from €221,396 to €246,617
- Cash +€8,991
up €8,991 (+83.1%), from €10,820 to €19,811
mainly Net result for the year (+€27,606) and Receivables within one year (+€7,073)
- Receivables within one year -€7,073
down €7,073 (-96.5%), from €7,326 to €254
of which Trade receivables: -€7,229
- Reserves +€27,606
up €27,606 (+13.0%), from €212,413 to €240,020
- Depreciation -€11,224
down €11,224 (-88.6%), from €12,665 to €1,441
- Financial income -€9,160
down €9,160 (-93.4%), from €9,812 to €652
- Taxes -€2,728
down €2,728 (-19.8%), from €13,777 to €11,049
- Gross operating margin +€557
up €557 (+1.4%), from €39,961 to €40,518
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.
Derived cash bridge
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 | €246,574 | €273,365 | +€26,791 | +10.9% |
| Fixed assets | 21/28 | €2,556 | €2,952 | +€396 | +15.5% |
| Tangible fixed assets | 22/27 | €2,506 | €2,902 | +€396 | +15.8% |
| Furniture and vehicles | 24 | €2,506 | €2,902 | +€396 | +15.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €244,018 | €270,412 | +€26,395 | +10.8% |
| Amounts receivable within one year | 40/41 | €7,326 | €254 | -€7,073 | -96.5% |
| Trade receivables | 40 | €7,229 | - | -€7,229 | |
| Other amounts receivable | 41 | €97 | €254 | +€157 | +161% |
| Current investments | 50/53 | €221,396 | €246,617 | +€25,221 | +11.4% |
| Cash at bank and in hand | 54/58 | €10,820 | €19,811 | +€8,991 | +83.1% |
| Deferred charges and accrued income | 490/1 | €4,475 | €3,730 | -€745 | -16.6% |
| Total equity and liabilities | 10/49 | €246,574 | €273,365 | +€26,791 | +10.9% |
| Equity | 10/15 | €245,113 | €272,719 | +€27,606 | +11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €212,413 | €240,020 | +€27,606 | +13.0% |
| Distributable reserves | 133 | €212,413 | €240,020 | +€27,606 | +13.0% |
| Profit (loss) carried forward | 14 | €20,300 | €20,300 | = | 0.0% |
| Amounts payable | 17/49 | €1,461 | €645 | -€816 | -55.8% |
| Amounts payable within one year | 42/48 | €1,461 | €113 | -€1,347 | -92.2% |
| Trade debts | 44 | €84 | €1 | -€82 | -98.3% |
| Suppliers | 440/4 | €84 | €1 | -€82 | -98.3% |
| Taxes, remuneration and social security | 45 | €1,265 | - | -€1,265 | |
| Taxes | 450/3 | €1,265 | - | -€1,265 | |
| Other amounts payable | 47/48 | €112 | €112 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €532 | +€532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,665 | €1,441 | -€11,224 | -88.6% |
| Other operating charges | 640/8 | €1,055 | €928 | -€127 | -12.0% |
| Gross operating margin | 9900 | €39,961 | €40,518 | +€557 | +1.4% |
| Operating profit (loss) | 9901 | €26,241 | €38,148 | +€11,907 | +45.4% |
| Financial income | 75/76B | €9,812 | €652 | -€9,160 | -93.4% |
| Recurring financial income | 75 | €9,812 | €652 | -€9,160 | -93.4% |
| Financial charges | 65/66B | €132 | €146 | +€14 | +10.6% |
| Recurring financial charges | 65 | €132 | €146 | +€14 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €35,921 | €38,655 | +€2,734 | +7.6% |
| Income taxes | 67/77 | €13,777 | €11,049 | -€2,728 | -19.8% |
| Profit (loss) for the period | 9904 | €22,144 | €27,606 | +€5,462 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,144 | €27,606 | +€5,462 | +24.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.