DB INTELLIGENCE 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 INTELLIGENCE CONSULTING
Largest movements
- Cash +€18,855
up €18,855 (+60.3%), from €31,243 to €50,098
mainly Net result for the year (+€35,166) and Other debts (+€20,757)
- Receivables within one year +€13,689
up €13,689 (+102.2%), from €13,394 to €27,084
of which Trade receivables: +€14,887
- Tangible fixed assets +€9,361
up €9,361 (+208.7%), from €4,486 to €13,848
of which Furniture and vehicles: +€10,201
- Other debts +€20,757
up €20,757 (+508.4%), from €4,083 to €24,840
- Reserves +€16,938
up €16,938 (+84.3%), from €20,088 to €37,026
of which Distributable reserves: +€16,938
- Tax, wage and social debts +€12,486
up €12,486 (+173.5%), from €7,196 to €19,682
of which Taxes: +€13,193
- Profit (loss) carried forward -€10,759
down €10,759 (-100.0%), from €10,759 to €0
- Trade debts +€2,698
up €2,698 (+259.0%), from €1,042 to €3,740
- Gross operating margin +€52,809
up €52,809 (+800.2%), from €6,600 to €59,409
- Taxes +€13,130
up €13,130 (+410.5%), from €3,198 to €16,328
- Depreciation +€2,747
up €2,747 (+89.7%), from €3,063 to €5,809
- Other operating charges -€1,031
down €1,031 (-37.6%), from €2,743 to €1,711
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 | €49,366 | €92,095 | +€42,729 | +86.6% |
| Fixed assets | 21/28 | €4,486 | €13,848 | +€9,361 | +208.7% |
| Tangible fixed assets | 22/27 | €4,486 | €13,848 | +€9,361 | +208.7% |
| Land and buildings | 22 | €1,207 | €1,164 | -€43 | -3.6% |
| Plant, machinery and equipment | 23 | €1,712 | €915 | -€797 | -46.5% |
| Furniture and vehicles | 24 | €1,567 | €11,769 | +€10,201 | +651.0% |
| Current assets | 29/58 | €44,880 | €78,248 | +€33,368 | +74.3% |
| Amounts receivable within one year | 40/41 | €13,394 | €27,084 | +€13,689 | +102.2% |
| Trade receivables | 40 | €12,197 | €27,084 | +€14,887 | +122.1% |
| Other amounts receivable | 41 | €1,198 | €0 | -€1,198 | -100.0% |
| Cash at bank and in hand | 54/58 | €31,243 | €50,098 | +€18,855 | +60.3% |
| Deferred charges and accrued income | 490/1 | €242 | €1,066 | +€823 | +339.5% |
| Total equity and liabilities | 10/49 | €49,366 | €92,095 | +€42,729 | +86.6% |
| Equity | 10/15 | €37,047 | €43,226 | +€6,180 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,088 | €37,026 | +€16,938 | +84.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,228 | €35,166 | +€16,938 | +92.9% |
| Profit (loss) carried forward | 14 | €10,759 | €0 | -€10,759 | -100.0% |
| Amounts payable | 17/49 | €12,320 | €48,869 | +€36,549 | +296.7% |
| Amounts payable within one year | 42/48 | €12,320 | €48,262 | +€35,942 | +291.7% |
| Trade debts | 44 | €1,042 | €3,740 | +€2,698 | +259.0% |
| Suppliers | 440/4 | €1,042 | €3,740 | +€2,698 | +259.0% |
| Taxes, remuneration and social security | 45 | €7,196 | €19,682 | +€12,486 | +173.5% |
| Taxes | 450/3 | €6,337 | €19,529 | +€13,193 | +208.2% |
| Remuneration and social security | 454/9 | €859 | €153 | -€706 | -82.2% |
| Other amounts payable | 47/48 | €4,083 | €24,840 | +€20,757 | +508.4% |
| Accrued charges and deferred income | 492/3 | - | €608 | +€608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,063 | €5,809 | +€2,747 | +89.7% |
| Other operating charges | 640/8 | €2,743 | €1,711 | -€1,031 | -37.6% |
| Gross operating margin | 9900 | €6,600 | €59,409 | +€52,809 | +800.2% |
| Operating profit (loss) | 9901 | €795 | €51,889 | +€51,094 | +6430.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -94.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -94.0% |
| Financial charges | 65/66B | €161 | €394 | +€233 | +144.6% |
| Recurring financial charges | 65 | €161 | €394 | +€233 | +144.6% |
| Profit (loss) for the period before taxes | 9903 | €635 | €51,494 | +€50,860 | +8015.1% |
| Income taxes | 67/77 | €3,198 | €16,328 | +€13,130 | +410.5% |
| Profit (loss) for the period | 9904 | -€2,564 | €35,166 | +€37,730 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,564 | €35,166 | +€37,730 |
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 12 October 2026 via checked.be.