DBM-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.
DBM-consulting
Largest movements
- Tangible fixed assets +€10,591
up €10,591 (+1.9%), from €560,808 to €571,398
of which Plant, machinery and equipment: +€6,503
- Other debts +€25,722
up €25,722 (+499.5%), from €5,150 to €30,872
- Debts after one year -€24,932
down €24,932 (-10.2%), from €244,177 to €219,245
- Trade debts +€11,867
up €11,867 (+313.8%), from €3,781 to €15,648
- Reserves +€6,532
up €6,532 (+37.3%), from €17,522 to €24,055
of which Distributable reserves: +€6,532
- Depreciation +€1,860
up €1,860 (+7.0%), from €26,619 to €28,479
- Gross operating margin -€1,310
down €1,310 (-3.2%), from €40,377 to €39,067
- Taxes -€1,119
down €1,119 (-53.8%), from €2,081 to €962
- Financial charges -€497
down €497 (-10.0%), from €4,975 to €4,478
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 | €605,869 | €622,571 | +€16,702 | +2.8% |
| Fixed assets | 21/28 | €560,808 | €571,398 | +€10,591 | +1.9% |
| Tangible fixed assets | 22/27 | €560,808 | €571,398 | +€10,591 | +1.9% |
| Land and buildings | 22 | €556,855 | €561,027 | +€4,172 | +0.7% |
| Plant, machinery and equipment | 23 | €3,616 | €10,119 | +€6,503 | +179.9% |
| Furniture and vehicles | 24 | €337 | €253 | -€84 | -25.0% |
| Current assets | 29/58 | €45,061 | €51,172 | +€6,111 | +13.6% |
| Stocks and contracts in progress | 3 | €3,707 | €1,410 | -€2,297 | -62.0% |
| Stocks | 30/36 | €3,707 | €1,410 | -€2,297 | -62.0% |
| Amounts receivable within one year | 40/41 | €4,262 | €9,268 | +€5,006 | +117.5% |
| Trade receivables | 40 | €3,585 | €8,591 | +€5,006 | +139.6% |
| Other amounts receivable | 41 | €677 | €677 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,092 | €40,494 | +€4,403 | +12.2% |
| Deferred charges and accrued income | 490/1 | €1,000 | - | -€1,000 | |
| Total equity and liabilities | 10/49 | €605,869 | €622,571 | +€16,702 | +2.8% |
| Equity | 10/15 | €322,617 | €324,925 | +€2,308 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €282,271 | €282,271 | = | 0.0% |
| Reserves | 13 | €17,522 | €24,055 | +€6,532 | +37.3% |
| 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 | €15,662 | €22,195 | +€6,532 | +41.7% |
| Profit (loss) carried forward | 14 | €4,224 | - | -€4,224 | |
| Amounts payable | 17/49 | €283,251 | €297,645 | +€14,394 | +5.1% |
| Amounts payable after more than one year | 17 | €244,177 | €219,245 | -€24,932 | -10.2% |
| Financial debts | 170/4 | €244,177 | €219,245 | -€24,932 | -10.2% |
| Amounts payable within one year | 42/48 | €39,074 | €78,400 | +€39,326 | +100.6% |
| Current portion of amounts payable after more than one year | 42 | €24,908 | €24,932 | +€24 | +0.1% |
| Trade debts | 44 | €3,781 | €15,648 | +€11,867 | +313.8% |
| Suppliers | 440/4 | €3,781 | €15,648 | +€11,867 | +313.8% |
| Taxes, remuneration and social security | 45 | €5,235 | €6,948 | +€1,714 | +32.7% |
| Taxes | 450/3 | €5,235 | €6,948 | +€1,714 | +32.7% |
| Other amounts payable | 47/48 | €5,150 | €30,872 | +€25,722 | +499.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,619 | €28,479 | +€1,860 | +7.0% |
| Other operating charges | 640/8 | €2,477 | €2,452 | -€25 | -1.0% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Non-recurring operating charges | 66A | - | €425 | +€425 | |
| Gross operating margin | 9900 | €40,377 | €39,067 | -€1,310 | -3.2% |
| Operating profit (loss) | 9901 | €11,280 | €7,710 | -€3,570 | -31.7% |
| Financial income | 75/76B | €0 | €38 | +€38 | |
| Recurring financial income | 75 | €0 | €38 | +€38 | |
| Financial charges | 65/66B | €4,975 | €4,478 | -€497 | -10.0% |
| Recurring financial charges | 65 | €4,975 | €4,478 | -€497 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €6,305 | €3,270 | -€3,035 | -48.1% |
| Income taxes | 67/77 | €2,081 | €962 | -€1,119 | -53.8% |
| Profit (loss) for the period | 9904 | €4,224 | €2,308 | -€1,916 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,224 | €2,308 | -€1,916 | -45.4% |
Source: filed annual accounts (NBB), financial 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.