DB & J Consult: 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 & J Consult
Largest movements
- Cash +€27,291
up €27,291 (+86804.0%), from €31 to €27,323
mainly Trade debts (+€41,479) and Net result for the year (+€13,314)
- Tangible fixed assets +€14,490
up €14,490 (+107.4%), from €13,488 to €27,978
of which Furniture and vehicles: +€17,490
- Receivables within one year +€12,507
up €12,507 (+46.8%), from €26,747 to €39,254
- Trade debts +€41,479
up €41,479 (+301.3%), from €13,766 to €55,245
- Profit (loss) carried forward +€11,814
up €11,814 (+590.3%), from €2,001 to €13,816
- Tax, wage and social debts +€7,571
up €7,571 (+235.7%), from €3,212 to €10,783
- Debts after one year -€6,724
down €6,724 (-53.2%), from €12,630 to €5,907
- Gross operating margin +€19,170
up €19,170 (+301.7%), from €6,354 to €25,524
- Other operating charges +€3,444
up €3,444 (+2315.0%), from €149 to €3,593
- Taxes +€3,405
up €3,405 (+295.3%), from €1,153 to €4,559
- Depreciation +€1,497
up €1,497 (+99.0%), from €1,512 to €3,010
- Financial charges +€811
up €811 (+339.5%), from €239 to €1,049
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,266 | €94,554 | +€54,288 | +134.8% |
| Fixed assets | 21/28 | €13,488 | €27,978 | +€14,490 | +107.4% |
| Tangible fixed assets | 22/27 | €13,488 | €27,978 | +€14,490 | +107.4% |
| Plant, machinery and equipment | 23 | €13,488 | €10,488 | -€3,000 | -22.2% |
| Furniture and vehicles | 24 | - | €17,490 | +€17,490 | |
| Current assets | 29/58 | €26,778 | €66,576 | +€39,798 | +148.6% |
| Amounts receivable within one year | 40/41 | €26,747 | €39,254 | +€12,507 | +46.8% |
| Trade receivables | 40 | €26,747 | €39,254 | +€12,507 | +46.8% |
| Cash at bank and in hand | 54/58 | €31 | €27,323 | +€27,291 | +86804.0% |
| Total equity and liabilities | 10/49 | €40,266 | €94,554 | +€54,288 | +134.8% |
| Equity | 10/15 | €4,001 | €15,816 | +€11,814 | +295.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,001 | €13,816 | +€11,814 | +590.3% |
| Amounts payable | 17/49 | €36,265 | €78,738 | +€42,474 | +117.1% |
| Amounts payable after more than one year | 17 | €12,630 | €5,907 | -€6,724 | -53.2% |
| Financial debts | 170/4 | €12,630 | €5,907 | -€6,724 | -53.2% |
| Amounts payable within one year | 42/48 | €23,634 | €72,832 | +€49,197 | +208.2% |
| Current portion of amounts payable after more than one year | 42 | €6,347 | €6,724 | +€377 | +5.9% |
| Trade debts | 44 | €13,766 | €55,245 | +€41,479 | +301.3% |
| Suppliers | 440/4 | €13,766 | €55,245 | +€41,479 | +301.3% |
| Taxes, remuneration and social security | 45 | €3,212 | €10,783 | +€7,571 | +235.7% |
| Taxes | 450/3 | €3,212 | €10,783 | +€7,571 | +235.7% |
| Other amounts payable | 47/48 | €310 | €80 | -€230 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,512 | €3,010 | +€1,497 | +99.0% |
| Other operating charges | 640/8 | €149 | €3,593 | +€3,444 | +2315.0% |
| Gross operating margin | 9900 | €6,354 | €25,524 | +€19,170 | +301.7% |
| Operating profit (loss) | 9901 | €4,693 | €18,922 | +€14,229 | +303.2% |
| Financial charges | 65/66B | €239 | €1,049 | +€811 | +339.5% |
| Recurring financial charges | 65 | €239 | €1,049 | +€811 | +339.5% |
| Profit (loss) for the period before taxes | 9903 | €4,455 | €17,873 | +€13,418 | +301.2% |
| Income taxes | 67/77 | €1,153 | €4,559 | +€3,405 | +295.3% |
| Profit (loss) for the period | 9904 | €3,301 | €13,314 | +€10,013 | +303.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,301 | €13,314 | +€10,013 | +303.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.