DBJ 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.
DBJ CONSULT
Largest movements
- Receivables within one year +€31,123
up €31,123 (+99.9%), from €31,144 to €62,267
of which Trade receivables: +€27,635
- Deferred charges and accrued income -€5,465
down €5,465 (-30.3%), from €18,038 to €12,573
- Reserves +€34,999
up €34,999 (+23.8%), from €147,195 to €182,194
- Trade debts -€9,811
down €9,811 (-43.8%), from €22,423 to €12,612
No income-statement line moved by more than 1% of the activity.
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 | €194,864 | €219,850 | +€24,986 | +12.8% |
| Fixed assets | 21/28 | €1,480 | €730 | -€750 | -50.7% |
| Tangible fixed assets | 22/27 | €1,480 | €730 | -€750 | -50.7% |
| Furniture and vehicles | 24 | €1,480 | €730 | -€750 | -50.7% |
| Current assets | 29/58 | €193,384 | €219,120 | +€25,736 | +13.3% |
| Amounts receivable after more than one year | 29 | €53,900 | €53,900 | = | 0.0% |
| Other amounts receivable | 291 | €53,900 | €53,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,144 | €62,267 | +€31,123 | +99.9% |
| Trade receivables | 40 | €28,060 | €55,695 | +€27,635 | +98.5% |
| Other amounts receivable | 41 | €3,084 | €6,572 | +€3,488 | +113.1% |
| Cash at bank and in hand | 54/58 | €90,302 | €90,380 | +€78 | +0.1% |
| Deferred charges and accrued income | 490/1 | €18,038 | €12,573 | -€5,465 | -30.3% |
| Total equity and liabilities | 10/49 | €194,864 | €219,850 | +€24,986 | +12.8% |
| Equity | 10/15 | €159,595 | €194,594 | +€34,999 | +21.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €147,195 | €182,194 | +€34,999 | +23.8% |
| Distributable reserves | 133 | €147,195 | €182,194 | +€34,999 | +23.8% |
| Amounts payable | 17/49 | €35,268 | €25,256 | -€10,013 | -28.4% |
| Amounts payable within one year | 42/48 | €34,903 | €25,178 | -€9,726 | -27.9% |
| Trade debts | 44 | €22,423 | €12,612 | -€9,811 | -43.8% |
| Suppliers | 440/4 | €22,423 | €12,612 | -€9,811 | -43.8% |
| Taxes, remuneration and social security | 45 | €11,064 | €11,621 | +€557 | +5.0% |
| Taxes | 450/3 | €7,814 | €8,371 | +€557 | +7.1% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €1,416 | €945 | -€471 | -33.3% |
| Accrued charges and deferred income | 492/3 | €365 | €78 | -€287 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €750 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €48,728 | €48,311 | -€417 | -0.9% |
| Operating profit (loss) | 9901 | €47,464 | €47,033 | -€431 | -0.9% |
| Financial income | 75/76B | €2,239 | €2,329 | +€90 | +4.0% |
| Recurring financial income | 75 | €2,239 | €2,329 | +€90 | +4.0% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €49,662 | €49,320 | -€342 | -0.7% |
| Income taxes | 67/77 | €13,795 | €13,701 | -€94 | -0.7% |
| Profit (loss) for the period | 9904 | €35,867 | €35,619 | -€248 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,867 | €35,619 | -€248 | -0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.