DBI Consult: 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.
DBI Consult
Largest movements
- Cash +€3,025
up €3,025 (+97.5%), from €3,102 to €6,127
mainly Net result for the year (+€54,851) and Tax, wage and social debts (+€22,139)
- Reserves +€54,851
new in 2025: €54,851
- Other debts -€48,059
down €48,059 (-95.9%), from €50,097 to €2,039
- Debts after one year -€28,072
down €28,072 (-15.9%), from €176,319 to €148,247
- Tax, wage and social debts +€22,139
up €22,139 (+234.3%), from €9,450 to €31,589
- Gross operating margin +€51,171
up €51,171 (+153.2%), from €33,403 to €84,574
- Taxes +€15,596
up €15,596 (+297.1%), from €5,249 to €20,845
- Financial charges +€1,258
up €1,258 (+20.2%), from €6,229 to €7,488
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 | €287,946 | €289,428 | +€1,482 | +0.5% |
| Fixed assets | 21/28 | €273,491 | €272,496 | -€995 | -0.4% |
| Tangible fixed assets | 22/27 | €2,491 | €1,496 | -€995 | -39.9% |
| Plant, machinery and equipment | 23 | €921 | €684 | -€237 | -25.7% |
| Furniture and vehicles | 24 | €1,571 | €813 | -€758 | -48.3% |
| Financial fixed assets | 28 | €271,000 | €271,000 | = | 0.0% |
| Current assets | 29/58 | €14,455 | €16,932 | +€2,477 | +17.1% |
| Amounts receivable within one year | 40/41 | €11,353 | €10,804 | -€548 | -4.8% |
| Trade receivables | 40 | €6,353 | €5,656 | -€697 | -11.0% |
| Other amounts receivable | 41 | €5,000 | €5,148 | +€148 | +3.0% |
| Cash at bank and in hand | 54/58 | €3,102 | €6,127 | +€3,025 | +97.5% |
| Total equity and liabilities | 10/49 | €287,946 | €289,428 | +€1,482 | +0.5% |
| Equity | 10/15 | €24,631 | €79,482 | +€54,851 | +222.7% |
| Contributions | 10/11 | €5,153 | €5,153 | = | 0.0% |
| Reserves | 13 | - | €54,851 | +€54,851 | |
| Distributable reserves | 133 | - | €54,851 | +€54,851 | |
| Profit (loss) carried forward | 14 | €19,478 | €19,478 | = | 0.0% |
| Amounts payable | 17/49 | €263,315 | €209,947 | -€53,368 | -20.3% |
| Amounts payable after more than one year | 17 | €176,319 | €148,247 | -€28,072 | -15.9% |
| Financial debts | 170/4 | €176,319 | €148,247 | -€28,072 | -15.9% |
| Amounts payable within one year | 42/48 | €86,996 | €61,700 | -€25,297 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €27,067 | €28,072 | +€1,005 | +3.7% |
| Trade debts | 44 | €381 | €0 | -€381 | -100.0% |
| Suppliers | 440/4 | €381 | €0 | -€381 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,450 | €31,589 | +€22,139 | +234.3% |
| Taxes | 450/3 | €9,450 | €31,589 | +€22,139 | +234.3% |
| Other amounts payable | 47/48 | €50,097 | €2,039 | -€48,059 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,423 | €995 | -€428 | -30.1% |
| Other operating charges | 640/8 | €1,023 | €396 | -€627 | -61.3% |
| Gross operating margin | 9900 | €33,403 | €84,574 | +€51,171 | +153.2% |
| Operating profit (loss) | 9901 | €30,957 | €83,183 | +€52,227 | +168.7% |
| Financial charges | 65/66B | €6,229 | €7,488 | +€1,258 | +20.2% |
| Recurring financial charges | 65 | €6,229 | €7,488 | +€1,258 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €24,727 | €75,696 | +€50,968 | +206.1% |
| Income taxes | 67/77 | €5,249 | €20,845 | +€15,596 | +297.1% |
| Profit (loss) for the period | 9904 | €19,478 | €54,851 | +€35,372 | +181.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,478 | €54,851 | +€35,372 | +181.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.