DBA 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.
DBA CONSULTING
Largest movements
- Cash -€121,820
down €121,820 (-34.2%), from €356,234 to €234,414
mainly Contributions, distributions and other (-€278,156) and Other debts (-€77,660)
- Receivables within one year +€18,622
up €18,622 (+41.3%), from €45,093 to €63,715
of which Other amounts receivable: +€18,622
- Tangible fixed assets -€10,775
down €10,775 (-69.3%), from €15,558 to €4,783
- Other debts -€77,660
down €77,660 (-24.7%), from €314,500 to €236,840
- Tax, wage and social debts -€33,044
down €33,044 (-34.3%), from €96,464 to €63,421
- Gross operating margin -€132,347
down €132,347 (-25.9%), from €511,317 to €378,970
- Taxes -€31,664
down €31,664 (-25.8%), from €122,649 to €90,986
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 | €417,822 | €303,871 | -€113,952 | -27.3% |
| Fixed assets | 21/28 | €15,558 | €4,783 | -€10,775 | -69.3% |
| Tangible fixed assets | 22/27 | €15,558 | €4,783 | -€10,775 | -69.3% |
| Furniture and vehicles | 24 | €15,558 | €4,783 | -€10,775 | -69.3% |
| Current assets | 29/58 | €402,264 | €299,088 | -€103,177 | -25.6% |
| Amounts receivable within one year | 40/41 | €45,093 | €63,715 | +€18,622 | +41.3% |
| Trade receivables | 40 | €42,350 | €42,350 | = | 0.0% |
| Other amounts receivable | 41 | €2,743 | €21,365 | +€18,622 | +679% |
| Cash at bank and in hand | 54/58 | €356,234 | €234,414 | -€121,820 | -34.2% |
| Deferred charges and accrued income | 490/1 | €937 | €958 | +€21 | +2.3% |
| Total equity and liabilities | 10/49 | €417,822 | €303,871 | -€113,952 | -27.3% |
| Equity | 10/15 | €5,253 | €2,000 | -€3,253 | -61.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,253 | €0 | -€3,253 | -100% |
| Distributable reserves | 133 | €3,253 | €0 | -€3,253 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €412,569 | €301,871 | -€110,698 | -26.8% |
| Amounts payable within one year | 42/48 | €412,569 | €301,871 | -€110,698 | -26.8% |
| Trade debts | 44 | €1,605 | €1,610 | +€5 | +0.3% |
| Suppliers | 440/4 | €1,605 | €1,610 | +€5 | +0.3% |
| Taxes, remuneration and social security | 45 | €96,464 | €63,421 | -€33,044 | -34.3% |
| Taxes | 450/3 | €96,464 | €63,421 | -€33,044 | -34.3% |
| Other amounts payable | 47/48 | €314,500 | €236,840 | -€77,660 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,882 | €10,775 | -€5,107 | -32.2% |
| Other operating charges | 640/8 | €1,260 | €1,227 | -€32 | -2.6% |
| Non-recurring operating charges | 66A | €36 | €0 | -€36 | -100% |
| Gross operating margin | 9900 | €511,317 | €378,970 | -€132,347 | -25.9% |
| Operating profit (loss) | 9901 | €494,140 | €366,968 | -€127,171 | -25.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €343 | €1,079 | +€736 | +215% |
| Recurring financial charges | 65 | €343 | €1,079 | +€736 | +215% |
| Profit (loss) for the period before taxes | 9903 | €493,797 | €365,889 | -€127,908 | -25.9% |
| Income taxes | 67/77 | €122,649 | €90,986 | -€31,664 | -25.8% |
| Profit (loss) for the period | 9904 | €371,147 | €274,903 | -€96,244 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €371,147 | €274,903 | -€96,244 | -25.9% |
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 19 October 2026 via checked.be.