DBO CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year +€22,070
up €22,070 (+314%), from €7,027 to €29,098
of which Trade receivables: +€19,334
- Cash -€16,489
down €16,489 (-89.5%), from €18,428 to €1,939
mainly Debts after one year (-€51,991) and Receivables within one year (-€22,070)
- Tangible fixed assets -€5,144
down €5,144 (-1.2%), from €439,774 to €434,630
of which Land and buildings: -€7,145
- Other debts +€53,910
up €53,910 (+225%), from €23,996 to €77,906
- Debts after one year -€51,991
down €51,991 (-34.7%), from €149,760 to €97,769
- Tax, wage and social debts -€8,054
down €8,054 (-46.8%), from €17,203 to €9,149
of which Taxes: -€8,157
- Reserves +€7,643
up €7,643 (+3.2%), from €239,846 to €247,489
of which Distributable reserves: +€7,643
- Gross operating margin -€44,909
down €44,909 (-41.7%), from €107,644 to €62,735
- Staff costs -€33,827
down €33,827 (-76.0%), from €44,505 to €10,679
- Other operating charges +€3,740
up €3,740 (+55.5%), from €6,735 to €10,475
- Financial charges -€3,555
down €3,555 (-29.0%), from €12,270 to €8,715
- Taxes -€1,773
down €1,773 (-20.8%), from €8,509 to €6,736
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 | €467,496 | €471,689 | +€4,193 | +0.9% |
| Fixed assets | 21/28 | €439,774 | €434,630 | -€5,144 | -1.2% |
| Tangible fixed assets | 22/27 | €439,774 | €434,630 | -€5,144 | -1.2% |
| Land and buildings | 22 | €431,829 | €424,684 | -€7,145 | -1.7% |
| Plant, machinery and equipment | 23 | €1,835 | €2,282 | +€447 | +24.4% |
| Other tangible fixed assets | 26 | €6,110 | €7,664 | +€1,555 | +25.4% |
| Current assets | 29/58 | €27,722 | €37,059 | +€9,337 | +33.7% |
| Amounts receivable within one year | 40/41 | €7,027 | €29,098 | +€22,070 | +314% |
| Trade receivables | 40 | - | €19,334 | +€19,334 | |
| Other amounts receivable | 41 | €7,027 | €9,764 | +€2,736 | +38.9% |
| Cash at bank and in hand | 54/58 | €18,428 | €1,939 | -€16,489 | -89.5% |
| Deferred charges and accrued income | 490/1 | €2,266 | €6,022 | +€3,756 | +166% |
| Total equity and liabilities | 10/49 | €467,496 | €471,689 | +€4,193 | +0.9% |
| Equity | 10/15 | €246,046 | €253,689 | +€7,643 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €239,846 | €247,489 | +€7,643 | +3.2% |
| 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 | €237,986 | €245,629 | +€7,643 | +3.2% |
| Amounts payable | 17/49 | €221,449 | €218,000 | -€3,450 | -1.6% |
| Amounts payable after more than one year | 17 | €149,760 | €97,769 | -€51,991 | -34.7% |
| Financial debts | 170/4 | €149,760 | €97,769 | -€51,991 | -34.7% |
| Amounts payable within one year | 42/48 | €71,689 | €120,230 | +€48,541 | +67.7% |
| Current portion of amounts payable after more than one year | 42 | €30,100 | €31,091 | +€992 | +3.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €391 | €2,084 | +€1,694 | +434% |
| Suppliers | 440/4 | €391 | €2,084 | +€1,694 | +434% |
| Taxes, remuneration and social security | 45 | €17,203 | €9,149 | -€8,054 | -46.8% |
| Taxes | 450/3 | €17,203 | €9,047 | -€8,157 | -47.4% |
| Remuneration and social security | 454/9 | - | €102 | +€102 | |
| Other amounts payable | 47/48 | €23,996 | €77,906 | +€53,910 | +225% |
| Remuneration, social security and pensions | 62 | €44,505 | €10,679 | -€33,827 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,790 | €18,487 | +€697 | +3.9% |
| Other operating charges | 640/8 | €6,735 | €10,475 | +€3,740 | +55.5% |
| Gross operating margin | 9900 | €107,644 | €62,735 | -€44,909 | -41.7% |
| Operating profit (loss) | 9901 | €38,614 | €23,094 | -€15,520 | -40.2% |
| Financial charges | 65/66B | €12,270 | €8,715 | -€3,555 | -29.0% |
| Recurring financial charges | 65 | €12,270 | €8,715 | -€3,555 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €26,344 | €14,379 | -€11,965 | -45.4% |
| Income taxes | 67/77 | €8,509 | €6,736 | -€1,773 | -20.8% |
| Profit (loss) for the period | 9904 | €17,835 | €7,643 | -€10,192 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,835 | €7,643 | -€10,192 | -57.1% |
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 16 October 2026 via checked.be.