DBF CONSULT: 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.
DBF CONSULT
Largest movements
- Cash +€50,932
up €50,932 (+96.6%), from €52,749 to €103,681
mainly Net result for the year (+€48,946) and Tax, wage and social debts (+€9,916)
- Reserves +€38,121
up €38,121 (+30.1%), from €126,719 to €164,840
- Tax, wage and social debts +€9,916
up €9,916 (+115%), from €8,610 to €18,526
- Turnover -€145,030
no longer reported in 2025 (was €145,030)
- Purchases and services -€89,876
no longer reported in 2025 (was €89,876)
- Gross operating margin +€11,538
up €11,538 (+19.8%), from €58,242 to €69,781
- Taxes +€3,408
up €3,408 (+20.9%), from €16,333 to €19,741
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 | €155,164 | €204,876 | +€49,713 | +32.0% |
| Fixed assets | 21/28 | €1,306 | €615 | -€691 | -52.9% |
| Tangible fixed assets | 22/27 | €1,306 | €615 | -€691 | -52.9% |
| Plant, machinery and equipment | 23 | €818 | €434 | -€384 | -46.9% |
| Furniture and vehicles | 24 | €488 | €181 | -€307 | -62.9% |
| Current assets | 29/58 | €153,858 | €204,261 | +€50,403 | +32.8% |
| Amounts receivable within one year | 40/41 | €812 | €0 | -€812 | -100% |
| Trade receivables | 40 | €59 | €0 | -€59 | -100% |
| Other amounts receivable | 41 | €753 | €0 | -€753 | -100% |
| Current investments | 50/53 | €100,297 | €100,297 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,749 | €103,681 | +€50,932 | +96.6% |
| Deferred charges and accrued income | 490/1 | - | €284 | +€284 | |
| Total equity and liabilities | 10/49 | €155,164 | €204,876 | +€49,713 | +32.0% |
| Equity | 10/15 | €139,119 | €177,240 | +€38,121 | +27.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €126,719 | €164,840 | +€38,121 | +30.1% |
| Distributable reserves | 133 | €126,719 | €164,840 | +€38,121 | +30.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,045 | €27,636 | +€11,591 | +72.2% |
| Amounts payable within one year | 42/48 | €16,045 | €27,636 | +€11,591 | +72.2% |
| Current portion of amounts payable after more than one year | 42 | €1,142 | €1,136 | -€5 | -0.5% |
| Trade debts | 44 | €1,556 | €1,226 | -€331 | -21.2% |
| Suppliers | 440/4 | €1,556 | €1,226 | -€331 | -21.2% |
| Taxes, remuneration and social security | 45 | €8,610 | €18,526 | +€9,916 | +115% |
| Taxes | 450/3 | €8,610 | €18,526 | +€9,916 | +115% |
| Other amounts payable | 47/48 | €4,736 | €6,748 | +€2,012 | +42.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €145,030 | - | -€145,030 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €89,876 | - | -€89,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | €691 | +€50 | +7.9% |
| Other operating charges | 640/8 | €696 | €572 | -€125 | -17.9% |
| Gross operating margin | 9900 | €58,242 | €69,781 | +€11,538 | +19.8% |
| Operating profit (loss) | 9901 | €56,905 | €68,518 | +€11,613 | +20.4% |
| Financial income | 75/76B | €400 | €706 | +€305 | +76.3% |
| Recurring financial income | 75 | €400 | €706 | +€305 | +76.3% |
| Financial charges | 65/66B | €435 | €536 | +€101 | +23.3% |
| Recurring financial charges | 65 | €435 | €536 | +€101 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €56,871 | €68,687 | +€11,817 | +20.8% |
| Income taxes | 67/77 | €16,333 | €19,741 | +€3,408 | +20.9% |
| Profit (loss) for the period | 9904 | €40,538 | €48,946 | +€8,409 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,538 | €48,946 | +€8,409 | +20.7% |
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 14 October 2026 via checked.be.