DB&S CONSULTING: what changed
What changed
DB&S CONSULTING
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€6,123
2024 · €8,659-€2,536
Equity
€167,083
2024 · €210,371-€43,288
Cash
€32,495
2024 · €21,145+€11,351
Balance sheet total
€179,613
2024 · €218,377-€38,764
Largest movements
Assets
- Current investments -€56,940
down €56,940 (-46.8%), from €121,662 to €64,722
- Cash +€11,351
up €11,351 (+53.7%), from €21,145 to €32,495
mainly Current investments (+€56,940) and Depreciation (+€13,568)
- Receivables within one year +€5,279
up €5,279 (+43.3%), from €12,200 to €17,479
of which Trade receivables: +€5,140
- Stocks and contracts +€4,721
up €4,721 (+107%), from €4,412 to €9,133
- Tangible fixed assets -€4,392
down €4,392 (-7.4%), from €58,957 to €54,565
of which Furniture and vehicles: -€10,031
Equity and liabilities
- Reserves -€34,629
down €34,629 (-18.9%), from €183,112 to €148,483
- Profit (loss) carried forward -€8,659
down €8,659 (-100%), from €8,659 to €0
- Trade debts +€2,994
up €2,994 (+415%), from €722 to €3,716
- Tax, wage and social debts +€2,265
up €2,265 (+38.7%), from €5,857 to €8,122
Income statement
- Financial charges -€13,242
down €13,242 (-93.4%), from €14,172 to €930
- Gross operating margin -€12,498
down €12,498 (-36.8%), from €33,985 to €21,487
- Depreciation +€6,778
up €6,778 (+99.8%), from €6,790 to €13,568
- Other operating charges -€2,536
down €2,536 (-71.9%), from €3,526 to €990
- Financial income -€1,410
down €1,410 (-48.7%), from €2,897 to €1,488
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,659
Gross operating margin
-€12,498
Staff costs
-€113
Depreciation
-€6,778
Other operating charges
+€2,536
Other operating items
+€2,843
Financial income
-€1,410
Financial charges
+€13,242
Taxes
-€357
Result 2025
€6,123
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€12,915
Investment
+€47,765
Financing
-€49,329
Cash 2024
€21,145
From operations (derived)
+€12,915
Net result for the year
+€6,123
Depreciation
+€13,568
Stocks and contracts
-€4,721
Receivables within one year
-€5,279
Deferred charges and accrued income
-€1,218
Trade debts
+€2,994
Tax, wage and social debts
+€2,265
Other debts
+€48
Accrued charges and deferred income
-€865
Investment (derived)
+€47,765
Investment in fixed assets (net)
-€9,176
Current investments
+€56,940
Financing
-€49,329
Short-term financial debts
+€83
Contributions, distributions and other
-€49,412
Cash 2025
€32,495
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,377 | €179,613 | -€38,764 | -17.8% |
| Fixed assets | 21/28 | €58,957 | €54,565 | -€4,392 | -7.4% |
| Tangible fixed assets | 22/27 | €58,957 | €54,565 | -€4,392 | -7.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €8,851 | €6,273 | -€2,578 | -29.1% |
| Furniture and vehicles | 24 | €50,106 | €40,075 | -€10,031 | -20.0% |
| Other tangible fixed assets | 26 | - | €8,217 | +€8,217 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €159,420 | €125,048 | -€34,372 | -21.6% |
| Stocks and contracts in progress | 3 | €4,412 | €9,133 | +€4,721 | +107% |
| Stocks | 30/36 | €4,412 | €9,133 | +€4,721 | +107% |
| Amounts receivable within one year | 40/41 | €12,200 | €17,479 | +€5,279 | +43.3% |
| Trade receivables | 40 | €12,182 | €17,322 | +€5,140 | +42.2% |
| Other amounts receivable | 41 | €18 | €157 | +€139 | +766% |
| Current investments | 50/53 | €121,662 | €64,722 | -€56,940 | -46.8% |
| Cash at bank and in hand | 54/58 | €21,145 | €32,495 | +€11,351 | +53.7% |
| Deferred charges and accrued income | 490/1 | €0 | €1,218 | +€1,218 | |
| Total equity and liabilities | 10/49 | €218,377 | €179,613 | -€38,764 | -17.8% |
| Equity | 10/15 | €210,371 | €167,083 | -€43,288 | -20.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,112 | €148,483 | -€34,629 | -18.9% |
| Distributable reserves | 133 | €183,112 | €148,483 | -€34,629 | -18.9% |
| Profit (loss) carried forward | 14 | €8,659 | €0 | -€8,659 | -100% |
| Amounts payable | 17/49 | €8,006 | €12,530 | +€4,524 | +56.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €7,141 | €12,530 | +€5,389 | +75.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €10 | €93 | +€83 | +827% |
| Other loans | 439 | €10 | €93 | +€83 | +827% |
| Trade debts | 44 | €722 | €3,716 | +€2,994 | +415% |
| Suppliers | 440/4 | €722 | €3,716 | +€2,994 | +415% |
| Taxes, remuneration and social security | 45 | €5,857 | €8,122 | +€2,265 | +38.7% |
| Taxes | 450/3 | €5,857 | €8,122 | +€2,265 | +38.7% |
| Other amounts payable | 47/48 | €551 | €599 | +€48 | +8.7% |
| Accrued charges and deferred income | 492/3 | €865 | €0 | -€865 | -100% |
| Non-recurring operating income | 76A | €81,899 | €0 | -€81,899 | -100% |
| Remuneration, social security and pensions | 62 | €434 | €548 | +€113 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,790 | €13,568 | +€6,778 | +99.8% |
| Other operating charges | 640/8 | €3,526 | €990 | -€2,536 | -71.9% |
| Non-recurring operating charges | 66A | €2,843 | €0 | -€2,843 | -100% |
| Gross operating margin | 9900 | €33,985 | €21,487 | -€12,498 | -36.8% |
| Operating profit (loss) | 9901 | €20,392 | €6,381 | -€14,011 | -68.7% |
| Financial income | 75/76B | €2,897 | €1,488 | -€1,410 | -48.7% |
| Recurring financial income | 75 | €2,897 | €1,488 | -€1,410 | -48.7% |
| Financial charges | 65/66B | €14,172 | €930 | -€13,242 | -93.4% |
| Recurring financial charges | 65 | €14,172 | €930 | -€13,242 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €9,117 | €6,939 | -€2,179 | -23.9% |
| Income taxes | 67/77 | €458 | €815 | +€357 | +78.0% |
| Profit (loss) for the period | 9904 | €8,659 | €6,123 | -€2,536 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,659 | €6,123 | -€2,536 | -29.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.