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
- Cash +€24,842
up €24,842 (+26.1%), from €95,341 to €120,183
mainly Depreciation (+€26,106) and Investment in fixed assets (net) (+€11,875)
- Tangible fixed assets -€20,640
down €20,640 (-4.5%), from €457,580 to €436,940
of which Land and buildings: -€13,801
- Financial fixed assets -€17,341
down €17,341 (-18.9%), from €91,574 to €74,232
- Receivables within one year +€14,681
up €14,681 (+45.3%), from €32,386 to €47,068
of which Trade receivables: +€14,285
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€29,562
down €29,562 (-50.6%), from €58,379 to €28,817
- Taxes -€5,974
down €5,974 (-86.5%), from €6,908 to €934
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 | €676,881 | €678,423 | +€1,542 | +0.2% |
| Fixed assets | 21/28 | €549,153 | €511,172 | -€37,981 | -6.9% |
| Tangible fixed assets | 22/27 | €457,580 | €436,940 | -€20,640 | -4.5% |
| Land and buildings | 22 | €418,706 | €404,905 | -€13,801 | -3.3% |
| Plant, machinery and equipment | 23 | €38,874 | €32,034 | -€6,839 | -17.6% |
| Financial fixed assets | 28 | €91,574 | €74,232 | -€17,341 | -18.9% |
| Current assets | 29/58 | €127,728 | €167,251 | +€39,524 | +30.9% |
| Amounts receivable within one year | 40/41 | €32,386 | €47,068 | +€14,681 | +45.3% |
| Trade receivables | 40 | €2,989 | €17,274 | +€14,285 | +478% |
| Other amounts receivable | 41 | €29,398 | €29,794 | +€396 | +1.3% |
| Cash at bank and in hand | 54/58 | €95,341 | €120,183 | +€24,842 | +26.1% |
| Total equity and liabilities | 10/49 | €676,881 | €678,423 | +€1,542 | +0.2% |
| Equity | 10/15 | €501,380 | €502,075 | +€695 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,940 | €2,940 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,940 | €2,940 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,940 | €2,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | €479,840 | €480,535 | +€695 | +0.1% |
| Provisions and deferred taxes | 16 | €168,423 | €168,423 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €168,423 | €168,423 | = | 0.0% |
| Pensions and similar obligations | 160 | €168,423 | €168,423 | = | 0.0% |
| Amounts payable | 17/49 | €7,077 | €7,924 | +€847 | +12.0% |
| Amounts payable within one year | 42/48 | €7,077 | €7,924 | +€847 | +12.0% |
| Trade debts | 44 | - | €596 | +€596 | |
| Suppliers | 440/4 | - | €596 | +€596 | |
| Taxes, remuneration and social security | 45 | €7,077 | €7,328 | +€251 | +3.5% |
| Taxes | 450/3 | €7,077 | €5,756 | -€1,322 | -18.7% |
| Remuneration and social security | 454/9 | - | €1,573 | +€1,573 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,244 | €26,106 | -€137 | -0.5% |
| Other operating charges | 640/8 | €2,161 | €2,229 | +€68 | +3.1% |
| Gross operating margin | 9900 | €58,379 | €28,817 | -€29,562 | -50.6% |
| Operating profit (loss) | 9901 | €29,974 | €482 | -€29,492 | -98.4% |
| Financial income | 75/76B | €2,350 | €2,015 | -€336 | -14.3% |
| Recurring financial income | 75 | €2,350 | €2,015 | -€336 | -14.3% |
| Financial charges | 65/66B | €709 | €867 | +€158 | +22.3% |
| Recurring financial charges | 65 | €709 | €867 | +€158 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €31,615 | €1,629 | -€29,986 | -94.8% |
| Income taxes | 67/77 | €6,908 | €934 | -€5,974 | -86.5% |
| Profit (loss) for the period | 9904 | €24,708 | €695 | -€24,013 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,708 | €695 | -€24,013 | -97.2% |
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.