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
- Receivables within one year -€11,748
down €11,748 (-43.8%), from €26,826 to €15,078
of which Trade receivables: -€11,605
- Cash -€8,675
down €8,675 (-75.0%), from €11,569 to €2,894
mainly Trade debts (-€25,008) and Net result for the year (-€6,824)
- Deferred charges and accrued income -€6,512
no longer reported in 2025 (was €6,512)
- Tangible fixed assets +€3,861
up €3,861 (+1510.1%), from €256 to €4,117
- Trade debts -€25,008
down €25,008 (-59.9%), from €41,736 to €16,728
- Profit (loss) carried forward -€6,824
down €6,824 (-142.8%), from -€4,777 to -€11,601
- Other debts +€5,925
up €5,925 (+109.0%), from €5,437 to €11,362
- Tax, wage and social debts +€2,833
up €2,833 (+369.6%), from €767 to €3,599
- Financial charges +€3,731
up €3,731 (+5817.9%), from €64 to €3,795
- Gross operating margin +€2,050
up €2,050 (+88.8%), from -€2,308 to -€258
- Depreciation +€892
up €892 (+95.8%), from €932 to €1,824
- Taxes -€432
no longer reported in 2025 (was €432)
- Financial income +€76
up €76 (+469.4%), from €16 to €92
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 | €45,162 | €22,089 | -€23,073 | -51.1% |
| Fixed assets | 21/28 | €256 | €4,117 | +€3,861 | +1510.1% |
| Tangible fixed assets | 22/27 | €256 | €4,117 | +€3,861 | +1510.1% |
| Furniture and vehicles | 24 | €256 | €4,117 | +€3,861 | +1510.1% |
| Current assets | 29/58 | €44,907 | €17,972 | -€26,934 | -60.0% |
| Amounts receivable within one year | 40/41 | €26,826 | €15,078 | -€11,748 | -43.8% |
| Trade receivables | 40 | €26,683 | €15,078 | -€11,605 | -43.5% |
| Other amounts receivable | 41 | €143 | - | -€143 | |
| Cash at bank and in hand | 54/58 | €11,569 | €2,894 | -€8,675 | -75.0% |
| Deferred charges and accrued income | 490/1 | €6,512 | - | -€6,512 | |
| Total equity and liabilities | 10/49 | €45,162 | €22,089 | -€23,073 | -51.1% |
| Equity | 10/15 | -€2,777 | -€9,601 | -€6,824 | -245.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,777 | -€11,601 | -€6,824 | -142.8% |
| Amounts payable | 17/49 | €47,940 | €31,690 | -€16,250 | -33.9% |
| Amounts payable within one year | 42/48 | €47,940 | €31,690 | -€16,250 | -33.9% |
| Trade debts | 44 | €41,736 | €16,728 | -€25,008 | -59.9% |
| Suppliers | 440/4 | €41,736 | €16,728 | -€25,008 | -59.9% |
| Taxes, remuneration and social security | 45 | €767 | €3,599 | +€2,833 | +369.6% |
| Taxes | 450/3 | €767 | €3,599 | +€2,833 | +369.6% |
| Other amounts payable | 47/48 | €5,437 | €11,362 | +€5,925 | +109.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €932 | €1,824 | +€892 | +95.8% |
| Other operating charges | 640/8 | €1,057 | €1,039 | -€18 | -1.7% |
| Gross operating margin | 9900 | -€2,308 | -€258 | +€2,050 | +88.8% |
| Operating profit (loss) | 9901 | -€4,297 | -€3,121 | +€1,176 | +27.4% |
| Financial income | 75/76B | €16 | €92 | +€76 | +469.4% |
| Recurring financial income | 75 | €16 | €92 | +€76 | +469.4% |
| Financial charges | 65/66B | €64 | €3,795 | +€3,731 | +5817.9% |
| Recurring financial charges | 65 | €64 | €3,795 | +€3,731 | +5817.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,345 | -€6,824 | -€2,478 | -57.0% |
| Income taxes | 67/77 | €432 | - | -€432 | |
| Profit (loss) for the period | 9904 | -€4,777 | -€6,824 | -€2,046 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,777 | -€6,824 | -€2,046 | -42.8% |
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 4 October 2026 via checked.be.