DBI 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.
DBI Consulting
Largest movements
- Receivables within one year -€9,158
down €9,158 (-82.1%), from €11,158 to €2,000
of which Trade receivables: -€9,158
- Tangible fixed assets +€4,068
new in 2025: €4,068
- Receivables after one year +€3,000
new in 2025: €3,000
- Deferred charges and accrued income +€430
new in 2025: €430
- Other debts -€6,078
down €6,078 (-96.9%), from €6,270 to €192
- Profit (loss) carried forward +€2,620
no longer reported in 2025 (was -€2,620)
- Reserves +€1,823
new in 2025: €1,823
- Trade debts +€1,567
up €1,567 (+189%), from €827 to €2,395
- Tax, wage and social debts -€1,430
down €1,430 (-67.5%), from €2,118 to €688
- Gross operating margin +€9,625
up €9,625, from -€2,001 to €7,623
- Depreciation +€1,993
new in 2025: €1,993
- Other operating charges +€672
new in 2025: €672
- Financial charges -€407
down €407 (-68.7%), from €593 to €186
- Taxes -€170
down €170 (-34.0%), from €500 to €330
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 | €14,720 | €13,158 | -€1,562 | -10.6% |
| Fixed assets | 21/28 | - | €4,068 | +€4,068 | |
| Tangible fixed assets | 22/27 | - | €4,068 | +€4,068 | |
| Furniture and vehicles | 24 | - | €4,068 | +€4,068 | |
| Current assets | 29/58 | €14,720 | €9,090 | -€5,631 | -38.3% |
| Amounts receivable after more than one year | 29 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 291 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €11,158 | €2,000 | -€9,158 | -82.1% |
| Trade receivables | 40 | €10,658 | €1,500 | -€9,158 | -85.9% |
| Other amounts receivable | 41 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,562 | €3,660 | +€98 | +2.8% |
| Deferred charges and accrued income | 490/1 | - | €430 | +€430 | |
| Total equity and liabilities | 10/49 | €14,720 | €13,158 | -€1,562 | -10.6% |
| Equity | 10/15 | €5,440 | €9,883 | +€4,443 | +81.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | - | €1,823 | +€1,823 | |
| Distributable reserves | 133 | - | €1,823 | +€1,823 | |
| Profit (loss) carried forward | 14 | -€2,620 | - | +€2,620 | |
| Amounts payable | 17/49 | €9,280 | €3,275 | -€6,005 | -64.7% |
| Amounts payable within one year | 42/48 | €9,280 | €3,275 | -€6,005 | -64.7% |
| Financial debts | 43 | €65 | - | -€65 | |
| Credit institutions | 430/8 | €65 | - | -€65 | |
| Trade debts | 44 | €827 | €2,395 | +€1,567 | +189% |
| Suppliers | 440/4 | €827 | €2,395 | +€1,567 | +189% |
| Taxes, remuneration and social security | 45 | €2,118 | €688 | -€1,430 | -67.5% |
| Taxes | 450/3 | €2,118 | €688 | -€1,430 | -67.5% |
| Other amounts payable | 47/48 | €6,270 | €192 | -€6,078 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,993 | +€1,993 | |
| Other operating charges | 640/8 | - | €672 | +€672 | |
| Gross operating margin | 9900 | -€2,001 | €7,623 | +€9,625 | |
| Operating profit (loss) | 9901 | -€2,001 | €4,959 | +€6,960 | |
| Financial charges | 65/66B | €593 | €186 | -€407 | -68.7% |
| Recurring financial charges | 65 | €593 | €186 | -€407 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,595 | €4,773 | +€7,367 | |
| Income taxes | 67/77 | €500 | €330 | -€170 | -34.0% |
| Profit (loss) for the period | 9904 | -€3,095 | €4,443 | +€7,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,095 | €4,443 | +€7,538 |
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 21 October 2026 via checked.be.