DBO Consult: 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.
DBO Consult
Largest movements
- Cash -€27,641
down €27,641 (-14.0%), from €196,936 to €169,294
mainly Net result for the year (-€29,387) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€16,936
down €16,936 (-48.1%), from €35,230 to €18,294
of which Furniture and vehicles: -€16,575
- Receivables within one year -€14,576
down €14,576 (-65.7%), from €22,198 to €7,622
- Deferred charges and accrued income +€2,597
up €2,597 (+198%), from €1,308 to €3,905
- Profit (loss) carried forward -€29,387
down €29,387 (-60.0%), from €49,000 to €19,613
- Reserves -€20,000
down €20,000 (-15.0%), from €133,000 to €113,000
- Debts after one year -€12,205
down €12,205 (-92.3%), from €13,226 to €1,022
- Tax, wage and social debts +€7,203
up €7,203 (+39.5%), from €18,220 to €25,423
of which Taxes: +€5,472
- Gross operating margin -€53,367
down €53,367 (-35.4%), from €150,788 to €97,421
- Taxes +€11,027
up €11,027 (+45.9%), from €24,047 to €35,074
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 | €256,624 | €200,067 | -€56,557 | -22.0% |
| Fixed assets | 21/28 | €36,182 | €19,246 | -€16,936 | -46.8% |
| Tangible fixed assets | 22/27 | €35,230 | €18,294 | -€16,936 | -48.1% |
| Plant, machinery and equipment | 23 | €513 | €299 | -€213 | -41.6% |
| Furniture and vehicles | 24 | €33,702 | €17,127 | -€16,575 | -49.2% |
| Other tangible fixed assets | 26 | €1,016 | €868 | -€148 | -14.6% |
| Financial fixed assets | 28 | €952 | €952 | = | 0.0% |
| Current assets | 29/58 | €220,442 | €180,821 | -€39,621 | -18.0% |
| Amounts receivable within one year | 40/41 | €22,198 | €7,622 | -€14,576 | -65.7% |
| Trade receivables | 40 | €22,198 | €7,622 | -€14,576 | -65.7% |
| Cash at bank and in hand | 54/58 | €196,936 | €169,294 | -€27,641 | -14.0% |
| Deferred charges and accrued income | 490/1 | €1,308 | €3,905 | +€2,597 | +198% |
| Total equity and liabilities | 10/49 | €256,624 | €200,067 | -€56,557 | -22.0% |
| Equity | 10/15 | €202,460 | €153,073 | -€49,387 | -24.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €133,000 | €113,000 | -€20,000 | -15.0% |
| Distributable reserves | 133 | €133,000 | €113,000 | -€20,000 | -15.0% |
| Profit (loss) carried forward | 14 | €49,000 | €19,613 | -€29,387 | -60.0% |
| Amounts payable | 17/49 | €54,164 | €46,995 | -€7,170 | -13.2% |
| Amounts payable after more than one year | 17 | €13,226 | €1,022 | -€12,205 | -92.3% |
| Financial debts | 170/4 | €13,226 | €1,022 | -€12,205 | -92.3% |
| Amounts payable within one year | 42/48 | €40,865 | €45,973 | +€5,107 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €12,097 | €12,205 | +€108 | +0.9% |
| Trade debts | 44 | €6,457 | €5,649 | -€808 | -12.5% |
| Suppliers | 440/4 | €6,457 | €5,649 | -€808 | -12.5% |
| Taxes, remuneration and social security | 45 | €18,220 | €25,423 | +€7,203 | +39.5% |
| Taxes | 450/3 | €10,095 | €15,568 | +€5,472 | +54.2% |
| Remuneration and social security | 454/9 | €8,124 | €9,855 | +€1,731 | +21.3% |
| Other amounts payable | 47/48 | €4,092 | €2,697 | -€1,396 | -34.1% |
| Accrued charges and deferred income | 492/3 | €73 | - | -€73 | |
| Non-recurring operating income | 76A | €2,280 | - | -€2,280 | |
| Remuneration, social security and pensions | 62 | €22,876 | €24,274 | +€1,397 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €1,973 | +€114 | +6.1% |
| Other operating charges | 640/8 | €66,154 | €65,153 | -€1,001 | -1.5% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €150,788 | €97,421 | -€53,367 | -35.4% |
| Operating profit (loss) | 9901 | €59,649 | €6,022 | -€53,627 | -89.9% |
| Financial income | 75/76B | €107 | €50 | -€57 | -53.5% |
| Recurring financial income | 75 | €107 | €50 | -€57 | -53.5% |
| Financial charges | 65/66B | €387 | €385 | -€2 | -0.6% |
| Recurring financial charges | 65 | €387 | €385 | -€2 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €59,369 | €5,687 | -€53,682 | -90.4% |
| Income taxes | 67/77 | €24,047 | €35,074 | +€11,027 | +45.9% |
| Profit (loss) for the period | 9904 | €35,322 | -€29,387 | -€64,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,322 | -€29,387 | -€64,709 |
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 21 October 2026 via checked.be.