DBN 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.
DBN Consulting
Largest movements
- Cash +€86,972
up €86,972 (+143%), from €60,666 to €147,638
mainly Net result for the year (+€75,757) and Tax, wage and social debts (+€18,027)
- Receivables within one year +€5,727
up €5,727 (+43.8%), from €13,088 to €18,816
of which Trade receivables: +€6,080
- Reserves +€74,920
up €74,920 (+157%), from €47,790 to €122,710
- Tax, wage and social debts +€18,027
up €18,027 (+80.1%), from €22,516 to €40,543
- Gross operating margin +€32,194
up €32,194 (+50.9%), from €63,290 to €95,484
- Taxes +€6,983
up €6,983 (+54.8%), from €12,741 to €19,725
- Depreciation -€1,461
down €1,461 (-80.0%), from €1,826 to €365
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.
Derived cash bridge
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 | €76,220 | €169,000 | +€92,780 | +122% |
| Formation expenses | 20 | €365 | - | -€365 | |
| Current assets | 29/58 | €75,855 | €169,000 | +€93,145 | +123% |
| Amounts receivable within one year | 40/41 | €13,088 | €18,816 | +€5,727 | +43.8% |
| Trade receivables | 40 | €12,735 | €18,816 | +€6,080 | +47.7% |
| Other amounts receivable | 41 | €353 | - | -€353 | |
| Cash at bank and in hand | 54/58 | €60,666 | €147,638 | +€86,972 | +143% |
| Deferred charges and accrued income | 490/1 | €2,101 | €2,547 | +€446 | +21.2% |
| Total equity and liabilities | 10/49 | €76,220 | €169,000 | +€92,780 | +122% |
| Equity | 10/15 | €50,800 | €125,724 | +€74,924 | +147% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,790 | €122,710 | +€74,920 | +157% |
| Distributable reserves | 133 | €47,790 | €122,710 | +€74,920 | +157% |
| Profit (loss) carried forward | 14 | €10 | €14 | +€4 | +41.1% |
| Amounts payable | 17/49 | €25,420 | €43,276 | +€17,856 | +70.2% |
| Amounts payable within one year | 42/48 | €25,420 | €43,276 | +€17,856 | +70.2% |
| Trade debts | 44 | €2,045 | €1,860 | -€185 | -9.0% |
| Suppliers | 440/4 | €2,045 | €1,860 | -€185 | -9.0% |
| Taxes, remuneration and social security | 45 | €22,516 | €40,543 | +€18,027 | +80.1% |
| Taxes | 450/3 | €22,516 | €40,543 | +€18,027 | +80.1% |
| Other amounts payable | 47/48 | €859 | €873 | +€14 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,826 | €365 | -€1,461 | -80.0% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €63,290 | €95,484 | +€32,194 | +50.9% |
| Operating profit (loss) | 9901 | €61,415 | €95,119 | +€33,704 | +54.9% |
| Financial income | 75/76B | €23 | €425 | +€402 | +1,738% |
| Recurring financial income | 75 | €23 | €425 | +€402 | +1,738% |
| Financial charges | 65/66B | €38 | €63 | +€25 | +66.8% |
| Recurring financial charges | 65 | €38 | €63 | +€25 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €61,400 | €95,482 | +€34,082 | +55.5% |
| Income taxes | 67/77 | €12,741 | €19,725 | +€6,983 | +54.8% |
| Profit (loss) for the period | 9904 | €48,659 | €75,757 | +€27,098 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,659 | €75,757 | +€27,098 | +55.7% |
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 14 October 2026 via checked.be.