DB Gestion & Consultances: 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 Gestion & Consultances
Largest movements
- Tangible fixed assets +€80,000
up €80,000 (+108%), from €74,166 to €154,166
of which Assets under construction and advance payments: +€80,000
- Receivables within one year -€52,248
down €52,248 (-6.4%), from €811,883 to €759,635
of which Other amounts receivable: -€123,993
- Cash +€24,109
up €24,109 (+1,273%), from €1,894 to €26,003
mainly Net result for the year (+€140,611) and Receivables within one year (+€52,248)
- Other debts +€32,961
up €32,961 (+33.0%), from €99,967 to €132,927
- Gross operating margin +€29,077
up €29,077 (+23.4%), from €124,099 to €153,176
- Taxes +€10,375
up €10,375 (+25.4%), from €40,912 to €51,287
- Financial income -€4,980
down €4,980 (-9.8%), from €51,020 to €46,040
- Other operating charges -€4,535
down €4,535 (-63.8%), from €7,111 to €2,576
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 | €1,128,420 | €1,182,882 | +€54,462 | +4.8% |
| Fixed assets | 21/28 | €285,565 | €365,565 | +€80,000 | +28.0% |
| Tangible fixed assets | 22/27 | €74,166 | €154,166 | +€80,000 | +108% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €8,900 | €8,900 | = | 0.0% |
| Assets under construction and advance payments | 27 | €65,266 | €145,266 | +€80,000 | +123% |
| Financial fixed assets | 28 | €211,399 | €211,399 | = | 0.0% |
| Current assets | 29/58 | €842,855 | €817,317 | -€25,538 | -3.0% |
| Amounts receivable within one year | 40/41 | €811,883 | €759,635 | -€52,248 | -6.4% |
| Trade receivables | 40 | €14,188 | €85,933 | +€71,745 | +506% |
| Other amounts receivable | 41 | €797,695 | €673,702 | -€123,993 | -15.5% |
| Current investments | 50/53 | €22,626 | €30,316 | +€7,690 | +34.0% |
| Cash at bank and in hand | 54/58 | €1,894 | €26,003 | +€24,109 | +1,273% |
| Deferred charges and accrued income | 490/1 | €6,452 | €1,363 | -€5,089 | -78.9% |
| Total equity and liabilities | 10/49 | €1,128,420 | €1,182,882 | +€54,462 | +4.8% |
| Equity | 10/15 | €908,839 | €916,522 | +€7,683 | +0.8% |
| Contributions | 10/11 | €77,000 | €77,000 | = | 0.0% |
| Reserves | 13 | €830,936 | €838,620 | +€7,683 | +0.9% |
| Non-distributable reserves | 130/1 | €830,936 | €838,620 | +€7,683 | +0.9% |
| Reserves not available under the articles | 1311 | €830,936 | €838,620 | +€7,683 | +0.9% |
| Profit (loss) carried forward | 14 | €903 | €903 | = | 0.0% |
| Amounts payable | 17/49 | €219,581 | €266,360 | +€46,778 | +21.3% |
| Amounts payable within one year | 42/48 | €218,981 | €265,693 | +€46,712 | +21.3% |
| Financial debts | 43 | €56,833 | €55,930 | -€903 | -1.6% |
| Credit institutions | 430/8 | €56,833 | €55,930 | -€903 | -1.6% |
| Trade debts | 44 | €40,330 | €49,928 | +€9,597 | +23.8% |
| Suppliers | 440/4 | €40,330 | €49,928 | +€9,597 | +23.8% |
| Taxes, remuneration and social security | 45 | €21,851 | €26,908 | +€5,057 | +23.1% |
| Taxes | 450/3 | €15,851 | €20,908 | +€5,057 | +31.9% |
| Remuneration and social security | 454/9 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €99,967 | €132,927 | +€32,961 | +33.0% |
| Accrued charges and deferred income | 492/3 | €600 | €667 | +€67 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142 | - | -€142 | |
| Other operating charges | 640/8 | €7,111 | €2,576 | -€4,535 | -63.8% |
| Gross operating margin | 9900 | €124,099 | €153,176 | +€29,077 | +23.4% |
| Operating profit (loss) | 9901 | €116,846 | €150,600 | +€33,754 | +28.9% |
| Financial income | 75/76B | €51,020 | €46,040 | -€4,980 | -9.8% |
| Recurring financial income | 75 | €51,020 | €46,040 | -€4,980 | -9.8% |
| Financial charges | 65/66B | €5,618 | €4,743 | -€875 | -15.6% |
| Recurring financial charges | 65 | €5,618 | €4,743 | -€875 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €162,247 | €191,897 | +€29,650 | +18.3% |
| Income taxes | 67/77 | €40,912 | €51,287 | +€10,375 | +25.4% |
| Profit (loss) for the period | 9904 | €121,336 | €140,611 | +€19,275 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €121,336 | €140,611 | +€19,275 | +15.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.