DBG 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.
DBG Consulting
Largest movements
- Receivables within one year +€18,120
up €18,120 (+10.2%), from €176,797 to €194,917
of which Other amounts receivable: +€26,566
- Tangible fixed assets -€5,158
down €5,158 (-52.5%), from €9,820 to €4,662
of which Furniture and vehicles: -€4,531
- Reserves +€11,735
up €11,735 (+12.4%), from €94,257 to €105,992
of which Distributable reserves: +€11,735
- Other debts +€10,952
up €10,952 (+74.4%), from €14,718 to €25,670
- Tax, wage and social debts -€8,378
down €8,378 (-37.2%), from €22,505 to €14,127
- Debts after one year -€5,473
no longer reported in 2025 (was €5,473)
- Current portion of long-term debt +€2,337
up €2,337 (+10.1%), from €23,136 to €25,473
- Depreciation -€9,588
down €9,588 (-65.0%), from €14,747 to €5,158
- Other operating charges +€7,827
up €7,827 (+427%), from €1,835 to €9,661
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,617 | €199,578 | +€12,962 | +6.9% |
| Fixed assets | 21/28 | €9,820 | €4,662 | -€5,158 | -52.5% |
| Tangible fixed assets | 22/27 | €9,820 | €4,662 | -€5,158 | -52.5% |
| Land and buildings | 22 | €2,508 | €1,881 | -€627 | -25.0% |
| Furniture and vehicles | 24 | €7,312 | €2,781 | -€4,531 | -62.0% |
| Current assets | 29/58 | €176,797 | €194,917 | +€18,120 | +10.2% |
| Amounts receivable within one year | 40/41 | €176,797 | €194,917 | +€18,120 | +10.2% |
| Trade receivables | 40 | €16,797 | €8,350 | -€8,446 | -50.3% |
| Other amounts receivable | 41 | €160,000 | €186,566 | +€26,566 | +16.6% |
| Total equity and liabilities | 10/49 | €186,617 | €199,578 | +€12,962 | +6.9% |
| Equity | 10/15 | €117,189 | €128,927 | +€11,738 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,257 | €105,992 | +€11,735 | +12.4% |
| Non-distributable reserves | 130/1 | €3,607 | €3,607 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,607 | €3,607 | = | 0.0% |
| Distributable reserves | 133 | €90,650 | €102,385 | +€11,735 | +12.9% |
| Profit (loss) carried forward | 14 | €4,332 | €4,335 | +€3 | +0.1% |
| Amounts payable | 17/49 | €69,428 | €70,651 | +€1,224 | +1.8% |
| Amounts payable after more than one year | 17 | €5,473 | - | -€5,473 | |
| Financial debts | 170/4 | €5,473 | - | -€5,473 | |
| Amounts payable within one year | 42/48 | €63,955 | €70,651 | +€6,697 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €23,136 | €25,473 | +€2,337 | +10.1% |
| Financial debts | 43 | €2,262 | €2,759 | +€497 | +22.0% |
| Credit institutions | 430/8 | €2,262 | €2,759 | +€497 | +22.0% |
| Trade debts | 44 | €1,334 | €2,623 | +€1,288 | +96.6% |
| Suppliers | 440/4 | €1,334 | €2,623 | +€1,288 | +96.6% |
| Taxes, remuneration and social security | 45 | €22,505 | €14,127 | -€8,378 | -37.2% |
| Taxes | 450/3 | €22,505 | €14,127 | -€8,378 | -37.2% |
| Other amounts payable | 47/48 | €14,718 | €25,670 | +€10,952 | +74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,747 | €5,158 | -€9,588 | -65.0% |
| Other operating charges | 640/8 | €1,835 | €9,661 | +€7,827 | +427% |
| Gross operating margin | 9900 | €72,999 | €73,361 | +€362 | +0.5% |
| Operating profit (loss) | 9901 | €56,418 | €58,542 | +€2,124 | +3.8% |
| Financial income | 75/76B | €4,356 | €4,581 | +€225 | +5.2% |
| Recurring financial income | 75 | €4,356 | €4,581 | +€225 | +5.2% |
| Financial charges | 65/66B | €2,208 | €1,511 | -€696 | -31.5% |
| Recurring financial charges | 65 | €2,208 | €1,511 | -€696 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €58,567 | €61,611 | +€3,045 | +5.2% |
| Income taxes | 67/77 | €22,432 | €22,474 | +€42 | +0.2% |
| Profit (loss) for the period | 9904 | €36,135 | €39,138 | +€3,003 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,135 | €39,138 | +€3,003 | +8.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.