DBM 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.
DBM Consult
Largest movements
- Receivables within one year -€51,788
no longer reported in 2025 (was €51,788)
- Cash -€6,974
no longer reported in 2025 (was €6,974)
mainly Net result for the year (-€59,009) and Deferred charges and accrued income (-€740)
- Deferred charges and accrued income +€740
new in 2025: €740
- Financial fixed assets -€600
no longer reported in 2025 (was €600)
- Profit (loss) carried forward -€58,622
down €58,622, from €38,373 to -€20,248
- Other operating charges +€58,622
up €58,622 (+15134.4%), from €387 to €59,009
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 | €59,361 | €740 | -€58,622 | -98.8% |
| Fixed assets | 21/28 | €600 | - | -€600 | |
| Financial fixed assets | 28 | €600 | - | -€600 | |
| Current assets | 29/58 | €58,761 | €740 | -€58,022 | -98.7% |
| Amounts receivable within one year | 40/41 | €51,788 | - | -€51,788 | |
| Other amounts receivable | 41 | €51,788 | - | -€51,788 | |
| Cash at bank and in hand | 54/58 | €6,974 | - | -€6,974 | |
| Deferred charges and accrued income | 490/1 | - | €740 | +€740 | |
| Total equity and liabilities | 10/49 | €59,361 | €740 | -€58,622 | -98.8% |
| Equity | 10/15 | €59,361 | €740 | -€58,622 | -98.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,438 | €2,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,438 | €2,438 | = | 0.0% |
| Legal reserve | 130 | €2,438 | €2,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,373 | -€20,248 | -€58,622 | |
| Other operating charges | 640/8 | €387 | €59,009 | +€58,622 | +15134.4% |
| Operating profit (loss) | 9901 | -€387 | -€59,009 | -€58,622 | -15134.4% |
| Profit (loss) for the period before taxes | 9903 | -€387 | -€59,009 | -€58,622 | -15134.4% |
| Profit (loss) for the period | 9904 | -€387 | -€59,009 | -€58,622 | -15134.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€387 | -€59,009 | -€58,622 | -15134.4% |
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 4 October 2026 via checked.be.