DBC Conseil: 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.
DBC Conseil
Largest movements
- Cash +€77,549
up €77,549 (+78.8%), from €98,474 to €176,023
mainly Receivables within one year (+€67,279) and Net result for the year (+€53,393)
- Receivables within one year -€67,279
down €67,279 (-42.0%), from €160,000 to €92,721
of which Other amounts receivable: -€69,000
- Tangible fixed assets -€13,484
down €13,484 (-25.9%), from €52,061 to €38,577
- Profit (loss) carried forward +€53,393
up €53,393 (+27.3%), from €195,463 to €248,856
- Tax, wage and social debts -€44,975
down €44,975 (-68.7%), from €65,463 to €20,488
- Debts after one year -€7,750
down €7,750 (-24.2%), from €32,013 to €24,263
- Gross operating margin -€173,283
down €173,283 (-67.5%), from €256,862 to €83,578
- Taxes -€44,906
down €44,906 (-76.6%), from €58,625 to €13,720
- Depreciation +€11,747
up €11,747 (+823.4%), from €1,427 to €13,174
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 | €313,768 | €313,049 | -€719 | -0.2% |
| Fixed assets | 21/28 | €54,061 | €40,577 | -€13,484 | -24.9% |
| Tangible fixed assets | 22/27 | €52,061 | €38,577 | -€13,484 | -25.9% |
| Furniture and vehicles | 24 | €52,061 | €38,577 | -€13,484 | -25.9% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €259,707 | €272,472 | +€12,765 | +4.9% |
| Amounts receivable within one year | 40/41 | €160,000 | €92,721 | -€67,279 | -42.0% |
| Trade receivables | 40 | - | €1,721 | +€1,721 | |
| Other amounts receivable | 41 | €160,000 | €91,000 | -€69,000 | -43.1% |
| Cash at bank and in hand | 54/58 | €98,474 | €176,023 | +€77,549 | +78.8% |
| Deferred charges and accrued income | 490/1 | €1,233 | €3,728 | +€2,495 | +202.4% |
| Total equity and liabilities | 10/49 | €313,768 | €313,049 | -€719 | -0.2% |
| Equity | 10/15 | €205,463 | €258,856 | +€53,393 | +26.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,463 | €248,856 | +€53,393 | +27.3% |
| Amounts payable | 17/49 | €108,305 | €54,193 | -€54,112 | -50.0% |
| Amounts payable after more than one year | 17 | €32,013 | €24,263 | -€7,750 | -24.2% |
| Financial debts | 170/4 | €32,013 | €24,263 | -€7,750 | -24.2% |
| Amounts payable within one year | 42/48 | €76,098 | €29,673 | -€46,426 | -61.0% |
| Current portion of amounts payable after more than one year | 42 | €7,477 | €7,750 | +€274 | +3.7% |
| Trade debts | 44 | €1,488 | €1,435 | -€53 | -3.6% |
| Suppliers | 440/4 | €1,488 | €1,435 | -€53 | -3.6% |
| Taxes, remuneration and social security | 45 | €65,463 | €20,488 | -€44,975 | -68.7% |
| Taxes | 450/3 | €65,463 | €20,488 | -€44,975 | -68.7% |
| Other amounts payable | 47/48 | €1,671 | - | -€1,671 | |
| Accrued charges and deferred income | 492/3 | €194 | €257 | +€63 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €13,174 | +€11,747 | +823.4% |
| Other operating charges | 640/8 | €952 | €716 | -€236 | -24.8% |
| Non-recurring operating charges | 66A | - | €1,564 | +€1,564 | |
| Gross operating margin | 9900 | €256,862 | €83,578 | -€173,283 | -67.5% |
| Operating profit (loss) | 9901 | €254,483 | €68,124 | -€186,359 | -73.2% |
| Financial income | 75/76B | €17 | €479 | +€462 | +2674.0% |
| Recurring financial income | 75 | €17 | €479 | +€462 | +2674.0% |
| Financial charges | 65/66B | €412 | €1,491 | +€1,079 | +262.1% |
| Recurring financial charges | 65 | €412 | €1,491 | +€1,079 | +262.1% |
| Profit (loss) for the period before taxes | 9903 | €254,089 | €67,113 | -€186,976 | -73.6% |
| Income taxes | 67/77 | €58,625 | €13,720 | -€44,906 | -76.6% |
| Profit (loss) for the period | 9904 | €195,463 | €53,393 | -€142,070 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €195,463 | €53,393 | -€142,070 | -72.7% |
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 12 October 2026 via checked.be.