DBN 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.
DBN Consult
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Cash +€76,177
up €76,177 (+118.7%), from €64,181 to €140,359
mainly Other debts (+€80,418) and Net result for the year (+€77,792)
- Other debts +€80,418
new in 2025: €80,418
- Profit (loss) carried forward +€77,792
up €77,792 (+177.4%), from €43,858 to €121,650
- Tax, wage and social debts +€17,255
up €17,255 (+84.9%), from €20,320 to €37,575
- Turnover +€72,521
up €72,521 (+85.3%), from €85,047 to €157,568
- Gross operating margin +€54,011
up €54,011 (+92.3%), from €58,545 to €112,556
- Purchases and services +€20,160
up €20,160 (+76.1%), from €26,503 to €46,662
- Taxes +€18,693
up €18,693 (+127.1%), from €14,710 to €33,403
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 | €66,969 | €240,894 | +€173,925 | +259.7% |
| Fixed assets | 21/28 | €809 | €535 | -€273 | -33.8% |
| Tangible fixed assets | 22/27 | €809 | €535 | -€273 | -33.8% |
| Leasing and similar rights | 25 | €809 | €535 | -€273 | -33.8% |
| Current assets | 29/58 | €66,161 | €240,359 | +€174,198 | +263.3% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €1,979 | €0 | -€1,979 | -100.0% |
| Trade receivables | 40 | €250 | €0 | -€250 | -100.0% |
| Other amounts receivable | 41 | €1,729 | €0 | -€1,729 | -100.0% |
| Cash at bank and in hand | 54/58 | €64,181 | €140,359 | +€76,177 | +118.7% |
| Total equity and liabilities | 10/49 | €66,969 | €240,894 | +€173,925 | +259.7% |
| Equity | 10/15 | €43,858 | €121,650 | +€77,792 | +177.4% |
| Profit (loss) carried forward | 14 | €43,858 | €121,650 | +€77,792 | +177.4% |
| Amounts payable | 17/49 | €23,111 | €119,244 | +€96,133 | +416.0% |
| Amounts payable within one year | 42/48 | €23,111 | €119,244 | +€96,133 | +416.0% |
| Trade debts | 44 | €2,791 | €1,251 | -€1,540 | -55.2% |
| Suppliers | 440/4 | €2,791 | €1,251 | -€1,540 | -55.2% |
| Taxes, remuneration and social security | 45 | €20,320 | €37,575 | +€17,255 | +84.9% |
| Taxes | 450/3 | €20,320 | €37,575 | +€17,255 | +84.9% |
| Other amounts payable | 47/48 | - | €80,418 | +€80,418 | |
| Turnover | 70 | €85,047 | €157,568 | +€72,521 | +85.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,503 | €46,662 | +€20,160 | +76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11 | €273 | +€262 | +2333.2% |
| Other operating charges | 640/8 | €162 | €1,034 | +€872 | +536.4% |
| Gross operating margin | 9900 | €58,545 | €112,556 | +€54,011 | +92.3% |
| Operating profit (loss) | 9901 | €58,371 | €111,248 | +€52,877 | +90.6% |
| Financial income | 75/76B | €250 | €5 | -€245 | -98.0% |
| Recurring financial income | 75 | €250 | €5 | -€245 | -98.0% |
| Financial charges | 65/66B | €53 | €58 | +€6 | +10.5% |
| Recurring financial charges | 65 | €53 | €58 | +€6 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €58,568 | €111,195 | +€52,627 | +89.9% |
| Income taxes | 67/77 | €14,710 | €33,403 | +€18,693 | +127.1% |
| Profit (loss) for the period | 9904 | €43,858 | €77,792 | +€33,934 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,858 | €77,792 | +€33,934 | +77.4% |
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 5 October 2026 via checked.be.