DBM Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€205,273
up €205,273 (+64.9%), from €316,206 to €521,480
- Receivables after one year -€95,000
down €95,000 (-100.0%), from €95,000 to €0
- Other debts +€68,566
up €68,566 (+95.2%), from €72,033 to €140,599
- Reserves +€45,206
up €45,206 (+13.1%), from €344,243 to €389,448
of which Distributable reserves: +€45,206
- Financial income +€152,335
up €152,335 (+785.9%), from €19,382 to €171,717
- Taxes +€13,267
up €13,267 (+261.9%), from €5,065 to €18,332
- Financial charges +€2,681
up €2,681 (+190.3%), from €1,409 to €4,089
- Other operating charges +€402
up €402 (+79.5%), from €505 to €907
- Gross operating margin -€132
down €132 (-5.2%), from -€2,510 to -€2,641
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 | €456,798 | €566,871 | +€110,074 | +24.1% |
| Fixed assets | 21/28 | €45,000 | €45,000 | = | 0.0% |
| Financial fixed assets | 28 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €411,798 | €521,871 | +€110,074 | +26.7% |
| Amounts receivable after more than one year | 29 | €95,000 | €0 | -€95,000 | -100.0% |
| Other amounts receivable | 291 | €95,000 | €0 | -€95,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €316,206 | €521,480 | +€205,273 | +64.9% |
| Other amounts receivable | 41 | €316,206 | €521,480 | +€205,273 | +64.9% |
| Cash at bank and in hand | 54/58 | €591 | €391 | -€200 | -33.8% |
| Total equity and liabilities | 10/49 | €456,798 | €566,871 | +€110,074 | +24.1% |
| Equity | 10/15 | €356,643 | €401,848 | +€45,206 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €344,243 | €389,448 | +€45,206 | +13.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €342,383 | €387,588 | +€45,206 | +13.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €100,155 | €165,023 | +€64,868 | +64.8% |
| Amounts payable within one year | 42/48 | €100,155 | €165,023 | +€64,868 | +64.8% |
| Trade debts | 44 | €1,344 | €1,027 | -€317 | -23.6% |
| Suppliers | 440/4 | €1,344 | €1,027 | -€317 | -23.6% |
| Taxes, remuneration and social security | 45 | €26,778 | €23,398 | -€3,380 | -12.6% |
| Taxes | 450/3 | €26,778 | €23,398 | -€3,380 | -12.6% |
| Other amounts payable | 47/48 | €72,033 | €140,599 | +€68,566 | +95.2% |
| Other operating charges | 640/8 | €505 | €907 | +€402 | +79.5% |
| Gross operating margin | 9900 | -€2,510 | -€2,641 | -€132 | -5.2% |
| Operating profit (loss) | 9901 | -€3,015 | -€3,548 | -€533 | -17.7% |
| Financial income | 75/76B | €19,382 | €171,717 | +€152,335 | +785.9% |
| Recurring financial income | 75 | €19,382 | €171,717 | +€152,335 | +785.9% |
| Financial charges | 65/66B | €1,409 | €4,089 | +€2,681 | +190.3% |
| Recurring financial charges | 65 | €1,409 | €4,089 | +€2,681 | +190.3% |
| Profit (loss) for the period before taxes | 9903 | €14,958 | €164,079 | +€149,121 | +996.9% |
| Income taxes | 67/77 | €5,065 | €18,332 | +€13,267 | +261.9% |
| Profit (loss) for the period | 9904 | €9,893 | €145,747 | +€135,854 | +1373.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,893 | €145,747 | +€135,854 | +1373.2% |
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.