DB Management 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 Management Consulting
Largest movements
- Tangible fixed assets -€4,675
down €4,675 (-1.2%), from €378,101 to €373,426
of which Land and buildings: -€12,015
- Other debts +€15,488
up €15,488 (+14.4%), from €107,217 to €122,705
- Debts after one year -€9,948
down €9,948 (-16.6%), from €59,953 to €50,005
- Profit (loss) carried forward -€7,211
down €7,211 (-8.3%), from -€87,349 to -€94,560
- Reserves -€7,114
down €7,114 (-4.1%), from €174,253 to €167,139
- Gross operating margin -€3,599
down €3,599 (-52.2%), from €6,894 to €3,296
- Other operating charges +€2,267
up €2,267 (+135%), from €1,685 to €3,951
- Depreciation +€1,153
up €1,153 (+8.5%), from €13,617 to €14,770
- Financial charges -€131
down €131 (-10.5%), from €1,248 to €1,117
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 | €390,059 | €380,460 | -€9,599 | -2.5% |
| Fixed assets | 21/28 | €382,101 | €377,426 | -€4,675 | -1.2% |
| Intangible fixed assets | 21 | €4,000 | €4,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €378,101 | €373,426 | -€4,675 | -1.2% |
| Land and buildings | 22 | €371,081 | €359,066 | -€12,015 | -3.2% |
| Plant, machinery and equipment | 23 | - | €489 | +€489 | |
| Furniture and vehicles | 24 | €1,139 | €8,968 | +€7,829 | +687% |
| Other tangible fixed assets | 26 | €5,881 | €4,902 | -€979 | -16.6% |
| Current assets | 29/58 | €7,957 | €3,034 | -€4,924 | -61.9% |
| Amounts receivable within one year | 40/41 | €5,544 | €2,814 | -€2,730 | -49.2% |
| Trade receivables | 40 | €4,113 | - | -€4,113 | |
| Other amounts receivable | 41 | €1,432 | €2,814 | +€1,382 | +96.6% |
| Cash at bank and in hand | 54/58 | €2,413 | €220 | -€2,194 | -90.9% |
| Total equity and liabilities | 10/49 | €390,059 | €380,460 | -€9,599 | -2.5% |
| Equity | 10/15 | €148,904 | €134,579 | -€14,324 | -9.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €174,253 | €167,139 | -€7,114 | -4.1% |
| Tax-exempt reserves | 132 | €174,253 | €167,139 | -€7,114 | -4.1% |
| Profit (loss) carried forward | 14 | -€87,349 | -€94,560 | -€7,211 | -8.3% |
| Provisions and deferred taxes | 16 | €58,084 | €55,713 | -€2,371 | -4.1% |
| Deferred taxes | 168 | €58,084 | €55,713 | -€2,371 | -4.1% |
| Amounts payable | 17/49 | €183,071 | €190,167 | +€7,097 | +3.9% |
| Amounts payable after more than one year | 17 | €59,953 | €50,005 | -€9,948 | -16.6% |
| Financial debts | 170/4 | €59,953 | €50,005 | -€9,948 | -16.6% |
| Amounts payable within one year | 42/48 | €123,117 | €140,162 | +€17,045 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €9,816 | €9,948 | +€132 | +1.3% |
| Financial debts | 43 | €1,065 | - | -€1,065 | |
| Credit institutions | 430/8 | €1,065 | - | -€1,065 | |
| Trade debts | 44 | €4,799 | €7,356 | +€2,557 | +53.3% |
| Suppliers | 440/4 | €4,799 | €7,356 | +€2,557 | +53.3% |
| Taxes, remuneration and social security | 45 | €220 | €153 | -€67 | -30.6% |
| Taxes | 450/3 | €220 | €153 | -€67 | -30.6% |
| Other amounts payable | 47/48 | €107,217 | €122,705 | +€15,488 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,617 | €14,770 | +€1,153 | +8.5% |
| Other operating charges | 640/8 | €1,685 | €3,951 | +€2,267 | +135% |
| Gross operating margin | 9900 | €6,894 | €3,296 | -€3,599 | -52.2% |
| Operating profit (loss) | 9901 | -€8,408 | -€15,426 | -€7,018 | -83.5% |
| Financial charges | 65/66B | €1,248 | €1,117 | -€131 | -10.5% |
| Recurring financial charges | 65 | €1,248 | €1,117 | -€131 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,655 | -€16,543 | -€6,888 | -71.3% |
| Transfer from deferred taxes | 780 | €2,146 | €2,371 | +€225 | +10.5% |
| Income taxes | 67/77 | €153 | €153 | -€0 | -0.2% |
| Profit (loss) for the period | 9904 | -€7,662 | -€14,324 | -€6,663 | -87.0% |
| Transfer from tax-exempt reserves | 789 | €6,439 | €7,114 | +€675 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,223 | -€7,211 | -€5,988 | -490% |
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 24 October 2026 via checked.be.