DBO Consult-IT: 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-IT
Largest movements
- Cash +€64,197
up €64,197 (+22.6%), from €283,661 to €347,858
mainly Net result for the year (+€97,597) and Other debts (+€2,666)
- Receivables within one year +€10,072
up €10,072 (+34.5%), from €29,195 to €39,267
- Reserves +€95,931
up €95,931 (+48.0%), from €200,000 to €295,931
- Tax, wage and social debts -€26,607
down €26,607 (-33.9%), from €78,452 to €51,845
- Gross operating margin +€5,275
up €5,275 (+4.0%), from €133,102 to €138,376
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 | €312,856 | €387,125 | +€74,269 | +23.7% |
| Current assets | 29/58 | €312,856 | €387,125 | +€74,269 | +23.7% |
| Amounts receivable within one year | 40/41 | €29,195 | €39,267 | +€10,072 | +34.5% |
| Trade receivables | 40 | €29,195 | €39,267 | +€10,072 | +34.5% |
| Cash at bank and in hand | 54/58 | €283,661 | €347,858 | +€64,197 | +22.6% |
| Total equity and liabilities | 10/49 | €312,856 | €387,125 | +€74,269 | +23.7% |
| Equity | 10/15 | €205,952 | €301,883 | +€95,931 | +46.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €200,000 | €295,931 | +€95,931 | +48.0% |
| Distributable reserves | 133 | €200,000 | €295,931 | +€95,931 | +48.0% |
| Profit (loss) carried forward | 14 | €2,952 | €2,952 | = | 0.0% |
| Amounts payable | 17/49 | €106,904 | €85,242 | -€21,662 | -20.3% |
| Amounts payable within one year | 42/48 | €106,904 | €85,242 | -€21,662 | -20.3% |
| Trade debts | 44 | €66 | €2,346 | +€2,280 | +3471.8% |
| Suppliers | 440/4 | €66 | €2,346 | +€2,280 | +3471.8% |
| Taxes, remuneration and social security | 45 | €78,452 | €51,845 | -€26,607 | -33.9% |
| Taxes | 450/3 | €78,452 | €51,845 | -€26,607 | -33.9% |
| Other amounts payable | 47/48 | €28,386 | €31,052 | +€2,666 | +9.4% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €133,102 | €138,376 | +€5,275 | +4.0% |
| Operating profit (loss) | 9901 | €133,102 | €137,976 | +€4,875 | +3.7% |
| Financial charges | 65/66B | €135 | €163 | +€28 | +20.6% |
| Recurring financial charges | 65 | €135 | €163 | +€28 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €132,966 | €137,814 | +€4,847 | +3.6% |
| Income taxes | 67/77 | €39,026 | €40,217 | +€1,191 | +3.1% |
| Profit (loss) for the period | 9904 | €93,940 | €97,597 | +€3,657 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,940 | €97,597 | +€3,657 | +3.9% |
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 12 October 2026 via checked.be.