DB SERVICES 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 SERVICES CONSULTING
Largest movements
- Receivables within one year +€19,196
up €19,196 (+37.7%), from €50,860 to €70,056
of which Other amounts receivable: +€25,297
- Deferred charges and accrued income +€1,103
up €1,103 (+94.5%), from €1,167 to €2,271
- Tangible fixed assets -€972
down €972 (-26.8%), from €3,632 to €2,660
of which Furniture and vehicles: -€602
- Other debts +€31,000
new in 2025: €31,000
- Profit (loss) carried forward -€15,120
down €15,120 (-99.3%), from €15,221 to €101
- Tax, wage and social debts +€7,550
up €7,550 (+56.8%), from €13,281 to €20,830
of which Taxes: +€6,600
- Trade debts -€3,480
down €3,480 (-12.4%), from €27,966 to €24,486
- Gross operating margin +€12,847
up €12,847 (+37.6%), from €34,175 to €47,022
- Staff costs +€11,221
up €11,221 (+89.3%), from €12,566 to €23,787
- Taxes +€1,870
up €1,870 (+50.7%), from €3,687 to €5,557
- Depreciation -€1,828
down €1,828 (-65.3%), from €2,799 to €972
- Financial charges +€719
up €719 (+43.9%), from €1,639 to €2,358
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 | €58,492 | €78,418 | +€19,926 | +34.1% |
| Fixed assets | 21/28 | €5,812 | €5,372 | -€440 | -7.6% |
| Tangible fixed assets | 22/27 | €3,632 | €2,660 | -€972 | -26.8% |
| Furniture and vehicles | 24 | €1,044 | €442 | -€602 | -57.7% |
| Other tangible fixed assets | 26 | €2,588 | €2,218 | -€370 | -14.3% |
| Financial fixed assets | 28 | €2,180 | €2,711 | +€531 | +24.4% |
| Current assets | 29/58 | €52,680 | €73,046 | +€20,366 | +38.7% |
| Amounts receivable within one year | 40/41 | €50,860 | €70,056 | +€19,196 | +37.7% |
| Trade receivables | 40 | €23,916 | €17,815 | -€6,101 | -25.5% |
| Other amounts receivable | 41 | €26,944 | €52,241 | +€25,297 | +93.9% |
| Cash at bank and in hand | 54/58 | €652 | €719 | +€67 | +10.3% |
| Deferred charges and accrued income | 490/1 | €1,167 | €2,271 | +€1,103 | +94.5% |
| Total equity and liabilities | 10/49 | €58,492 | €78,418 | +€19,926 | +34.1% |
| Equity | 10/15 | €17,221 | €2,101 | -€15,120 | -87.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,221 | €101 | -€15,120 | -99.3% |
| Amounts payable | 17/49 | €41,271 | €76,317 | +€35,046 | +84.9% |
| Amounts payable within one year | 42/48 | €41,247 | €76,317 | +€35,070 | +85.0% |
| Trade debts | 44 | €27,966 | €24,486 | -€3,480 | -12.4% |
| Suppliers | 440/4 | €27,966 | €24,486 | -€3,480 | -12.4% |
| Taxes, remuneration and social security | 45 | €13,281 | €20,830 | +€7,550 | +56.8% |
| Taxes | 450/3 | €12,185 | €18,786 | +€6,600 | +54.2% |
| Remuneration and social security | 454/9 | €1,095 | €2,045 | +€949 | +86.7% |
| Other amounts payable | 47/48 | - | €31,000 | +€31,000 | |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Remuneration, social security and pensions | 62 | €12,566 | €23,787 | +€11,221 | +89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,799 | €972 | -€1,828 | -65.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €34,175 | €47,022 | +€12,847 | +37.6% |
| Operating profit (loss) | 9901 | €18,423 | €21,863 | +€3,441 | +18.7% |
| Financial income | 75/76B | €1,270 | €1,932 | +€662 | +52.1% |
| Recurring financial income | 75 | €1,270 | €1,932 | +€662 | +52.1% |
| Financial charges | 65/66B | €1,639 | €2,358 | +€719 | +43.9% |
| Recurring financial charges | 65 | €1,639 | €2,358 | +€719 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €18,054 | €21,437 | +€3,383 | +18.7% |
| Income taxes | 67/77 | €3,687 | €5,557 | +€1,870 | +50.7% |
| Profit (loss) for the period | 9904 | €14,367 | €15,880 | +€1,513 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,367 | €15,880 | +€1,513 | +10.5% |
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 17 October 2026 via checked.be.