DB Design & 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 Design & Consulting
Largest movements
- Cash +€22,776
up €22,776 (+22.2%), from €102,426 to €125,202
mainly Net result for the year (+€22,265) and Tax, wage and social debts (+€7,712)
- Profit (loss) carried forward +€12,265
up €12,265 (+16.7%), from €73,308 to €85,573
- Tax, wage and social debts +€7,712
up €7,712 (+38.7%), from €19,937 to €27,650
of which Taxes: +€7,706
- Other debts +€1,570
up €1,570 (+20.8%), from €7,533 to €9,102
- Gross operating margin -€10,089
down €10,089 (-23.8%), from €42,376 to €32,287
- Taxes -€4,435
down €4,435 (-38.3%), from €11,575 to €7,140
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 | €103,778 | €125,753 | +€21,975 | +21.2% |
| Fixed assets | 21/28 | €1,351 | €537 | -€814 | -60.2% |
| Tangible fixed assets | 22/27 | €1,351 | €537 | -€814 | -60.2% |
| Furniture and vehicles | 24 | €1,351 | €537 | -€814 | -60.2% |
| Current assets | 29/58 | €102,426 | €125,216 | +€22,789 | +22.2% |
| Cash at bank and in hand | 54/58 | €102,426 | €125,202 | +€22,776 | +22.2% |
| Deferred charges and accrued income | 490/1 | - | €13 | +€13 | |
| Total equity and liabilities | 10/49 | €103,778 | €125,753 | +€21,975 | +21.2% |
| Equity | 10/15 | €76,308 | €88,573 | +€12,265 | +16.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,308 | €85,573 | +€12,265 | +16.7% |
| Amounts payable | 17/49 | €27,470 | €37,180 | +€9,711 | +35.4% |
| Amounts payable within one year | 42/48 | €27,470 | €36,880 | +€9,411 | +34.3% |
| Trade debts | 44 | - | €128 | +€128 | |
| Suppliers | 440/4 | - | €128 | +€128 | |
| Taxes, remuneration and social security | 45 | €19,937 | €27,650 | +€7,712 | +38.7% |
| Taxes | 450/3 | €17,670 | €25,377 | +€7,706 | +43.6% |
| Remuneration and social security | 454/9 | €2,267 | €2,273 | +€6 | +0.3% |
| Other amounts payable | 47/48 | €7,533 | €9,102 | +€1,570 | +20.8% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €1,657 | €1,760 | +€104 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €814 | +€105 | +14.7% |
| Other operating charges | 640/8 | €177 | €183 | +€6 | +3.4% |
| Gross operating margin | 9900 | €42,376 | €32,287 | -€10,089 | -23.8% |
| Operating profit (loss) | 9901 | €39,833 | €29,531 | -€10,303 | -25.9% |
| Financial charges | 65/66B | €125 | €126 | +€2 | +1.3% |
| Recurring financial charges | 65 | €125 | €126 | +€2 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €39,709 | €29,404 | -€10,304 | -25.9% |
| Income taxes | 67/77 | €11,575 | €7,140 | -€4,435 | -38.3% |
| Profit (loss) for the period | 9904 | €28,134 | €22,265 | -€5,869 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,134 | €22,265 | -€5,869 | -20.9% |
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 16 October 2026 via checked.be.