DBACONSULT: 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.
DBACONSULT
Largest movements
- Cash +€44,339
up €44,339 (+52.1%), from €85,063 to €129,402
mainly Net result for the year (+€33,666) and Other debts (+€26,207)
- Intangible fixed assets -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Other debts +€26,207
up €26,207 (+188.1%), from €13,934 to €40,141
- Tax, wage and social debts +€4,918
up €4,918 (+89.6%), from €5,489 to €10,408
of which Taxes: +€4,918
- Reserves +€3,472
up €3,472 (+2.7%), from €129,080 to €132,552
- Gross operating margin +€3,733
up €3,733 (+6.9%), from €53,843 to €57,576
- Taxes +€1,028
up €1,028 (+8.6%), from €11,932 to €12,960
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.
Cash bridge derived
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 | €149,758 | €184,324 | +€34,566 | +23.1% |
| Fixed assets | 21/28 | €50,916 | €40,492 | -€10,424 | -20.5% |
| Intangible fixed assets | 21 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Tangible fixed assets | 22/27 | €873 | €449 | -€424 | -48.5% |
| Furniture and vehicles | 24 | €873 | €449 | -€424 | -48.5% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €98,842 | €143,832 | +€44,989 | +45.5% |
| Amounts receivable within one year | 40/41 | €12,409 | €13,059 | +€650 | +5.2% |
| Trade receivables | 40 | €12,409 | €13,059 | +€650 | +5.2% |
| Cash at bank and in hand | 54/58 | €85,063 | €129,402 | +€44,339 | +52.1% |
| Deferred charges and accrued income | 490/1 | €1,370 | €1,370 | = | 0.0% |
| Total equity and liabilities | 10/49 | €149,758 | €184,324 | +€34,566 | +23.1% |
| Equity | 10/15 | €130,280 | €133,752 | +€3,472 | +2.7% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €129,080 | €132,552 | +€3,472 | +2.7% |
| Distributable reserves | 133 | €129,080 | €132,552 | +€3,472 | +2.7% |
| Amounts payable | 17/49 | €19,478 | €50,572 | +€31,093 | +159.6% |
| Amounts payable within one year | 42/48 | €19,478 | €50,572 | +€31,093 | +159.6% |
| Trade debts | 44 | €55 | €23 | -€32 | -58.3% |
| Suppliers | 440/4 | €55 | €23 | -€32 | -58.3% |
| Taxes, remuneration and social security | 45 | €5,489 | €10,408 | +€4,918 | +89.6% |
| Taxes | 450/3 | €3,989 | €8,908 | +€4,918 | +123.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €13,934 | €40,141 | +€26,207 | +188.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,398 | €10,424 | +€25 | +0.2% |
| Other operating charges | 640/8 | €596 | €473 | -€123 | -20.6% |
| Gross operating margin | 9900 | €53,843 | €57,576 | +€3,733 | +6.9% |
| Operating profit (loss) | 9901 | €42,849 | €46,680 | +€3,831 | +8.9% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €42,795 | €46,626 | +€3,831 | +9.0% |
| Income taxes | 67/77 | €11,932 | €12,960 | +€1,028 | +8.6% |
| Profit (loss) for the period | 9904 | €30,863 | €33,666 | +€2,803 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,863 | €33,666 | +€2,803 | +9.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.