DbJ Consulting: 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 Consulting
Largest movements
- Cash -€14,686
down €14,686 (-90.8%), from €16,176 to €1,489
mainly Net result for the year (-€15,204) and Tax, wage and social debts (-€6,856)
- Receivables within one year -€9,737
down €9,737 (-97.9%), from €9,946 to €208
of which Trade receivables: -€9,946
- Tangible fixed assets -€7,696
down €7,696 (-51.7%), from €14,872 to €7,176
of which Furniture and vehicles: -€7,419
- Profit (loss) carried forward -€15,204
down €15,204 (-87.0%), from -€17,477 to -€32,681
- Tax, wage and social debts -€6,856
down €6,856 (-51.8%), from €13,237 to €6,382
of which Taxes: -€6,144
- Debts after one year -€6,804
down €6,804 (-48.8%), from €13,944 to €7,140
- Other debts -€2,516
no longer reported in 2025 (was €2,516)
- Trade debts -€1,059
down €1,059 (-78.1%), from €1,355 to €296
- Gross operating margin +€1,903
up €1,903 (+25.5%), from -€7,462 to -€5,559
- Financial charges -€652
down €652 (-45.0%), from €1,448 to €796
- Other operating charges +€203
up €203 (+28.3%), from €716 to €919
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 | €55,993 | €23,874 | -€32,119 | -57.4% |
| Fixed assets | 21/28 | €29,872 | €22,176 | -€7,696 | -25.8% |
| Tangible fixed assets | 22/27 | €14,872 | €7,176 | -€7,696 | -51.7% |
| Plant, machinery and equipment | 23 | €652 | €376 | -€277 | -42.4% |
| Furniture and vehicles | 24 | €14,219 | €6,801 | -€7,419 | -52.2% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €26,121 | €1,698 | -€24,423 | -93.5% |
| Amounts receivable within one year | 40/41 | €9,946 | €208 | -€9,737 | -97.9% |
| Trade receivables | 40 | €9,946 | - | -€9,946 | |
| Other amounts receivable | 41 | - | €208 | +€208 | |
| Cash at bank and in hand | 54/58 | €16,176 | €1,489 | -€14,686 | -90.8% |
| Total equity and liabilities | 10/49 | €55,993 | €23,874 | -€32,119 | -57.4% |
| Equity | 10/15 | €18,456 | €3,252 | -€15,204 | -82.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,933 | €34,933 | = | 0.0% |
| Distributable reserves | 133 | €34,933 | €34,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,477 | -€32,681 | -€15,204 | -87.0% |
| Amounts payable | 17/49 | €37,537 | €20,622 | -€16,915 | -45.1% |
| Amounts payable after more than one year | 17 | €13,944 | €7,140 | -€6,804 | -48.8% |
| Financial debts | 170/4 | €13,944 | €7,140 | -€6,804 | -48.8% |
| Amounts payable within one year | 42/48 | €23,593 | €13,482 | -€10,111 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €6,484 | €6,804 | +€320 | +4.9% |
| Trade debts | 44 | €1,355 | €296 | -€1,059 | -78.1% |
| Suppliers | 440/4 | €1,355 | €296 | -€1,059 | -78.1% |
| Taxes, remuneration and social security | 45 | €13,237 | €6,382 | -€6,856 | -51.8% |
| Taxes | 450/3 | €12,525 | €6,382 | -€6,144 | -49.0% |
| Remuneration and social security | 454/9 | €712 | - | -€712 | |
| Other amounts payable | 47/48 | €2,516 | - | -€2,516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,668 | €7,696 | +€27 | +0.4% |
| Other operating charges | 640/8 | €716 | €919 | +€203 | +28.3% |
| Gross operating margin | 9900 | -€7,462 | -€5,559 | +€1,903 | +25.5% |
| Operating profit (loss) | 9901 | -€15,846 | -€14,174 | +€1,673 | +10.6% |
| Financial income | 75/76B | €54 | €1 | -€54 | -99.1% |
| Recurring financial income | 75 | €54 | €1 | -€54 | -99.1% |
| Financial charges | 65/66B | €1,448 | €796 | -€652 | -45.0% |
| Recurring financial charges | 65 | €1,448 | €796 | -€652 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,240 | -€14,969 | +€2,271 | +13.2% |
| Income taxes | 67/77 | €237 | €235 | -€2 | -0.8% |
| Profit (loss) for the period | 9904 | -€17,477 | -€15,204 | +€2,273 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,477 | -€15,204 | +€2,273 | +13.0% |
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 9 October 2026 via checked.be.