DBP CONSULTANCE: 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.
DBP CONSULTANCE
Largest movements
- Cash +€43,888
up €43,888 (+29.9%), from €146,894 to €190,782
mainly Net result for the year (+€30,109) and Advances received (+€10,346)
- Tangible fixed assets -€7,743
down €7,743 (-28.1%), from €27,516 to €19,773
- Receivables within one year -€2,809
down €2,809 (-97.7%), from €2,875 to €66
of which Other amounts receivable: -€1,459
- Profit (loss) carried forward +€30,109
up €30,109 (+20.8%), from €145,079 to €175,188
- Advances received +€10,346
new in 2025: €10,346
- Trade debts -€9,509
down €9,509 (-98.3%), from €9,671 to €162
- Other debts +€5,839
up €5,839 (+79.7%), from €7,331 to €13,170
- Tax, wage and social debts -€3,449
down €3,449 (-37.5%), from €9,203 to €5,755
- Gross operating margin -€21,825
down €21,825 (-35.0%), from €62,379 to €40,554
- Taxes -€12,092
no longer reported in 2025 (was €12,092)
- Depreciation +€2,260
up €2,260 (+33.5%), from €6,738 to €8,998
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 | €177,284 | €210,621 | +€33,337 | +18.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €27,516 | €19,773 | -€7,743 | -28.1% |
| Tangible fixed assets | 22/27 | €27,516 | €19,773 | -€7,743 | -28.1% |
| Furniture and vehicles | 24 | €27,516 | €19,773 | -€7,743 | -28.1% |
| Current assets | 29/58 | €149,768 | €190,848 | +€41,079 | +27.4% |
| Amounts receivable within one year | 40/41 | €2,875 | €66 | -€2,809 | -97.7% |
| Trade receivables | 40 | €1,350 | - | -€1,350 | |
| Other amounts receivable | 41 | €1,525 | €66 | -€1,459 | -95.7% |
| Cash at bank and in hand | 54/58 | €146,894 | €190,782 | +€43,888 | +29.9% |
| Total equity and liabilities | 10/49 | €177,284 | €210,621 | +€33,337 | +18.8% |
| Equity | 10/15 | €151,079 | €181,188 | +€30,109 | +19.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,079 | €175,188 | +€30,109 | +20.8% |
| Amounts payable | 17/49 | €26,205 | €29,433 | +€3,228 | +12.3% |
| Amounts payable within one year | 42/48 | €26,205 | €29,433 | +€3,228 | +12.3% |
| Trade debts | 44 | €9,671 | €162 | -€9,509 | -98.3% |
| Suppliers | 440/4 | €9,671 | €162 | -€9,509 | -98.3% |
| Advances received on contracts in progress | 46 | - | €10,346 | +€10,346 | |
| Taxes, remuneration and social security | 45 | €9,203 | €5,755 | -€3,449 | -37.5% |
| Taxes | 450/3 | €9,203 | €5,755 | -€3,449 | -37.5% |
| Other amounts payable | 47/48 | €7,331 | €13,170 | +€5,839 | +79.7% |
| Remuneration, social security and pensions | 62 | €897 | €950 | +€52 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,738 | €8,998 | +€2,260 | +33.5% |
| Other operating charges | 640/8 | €408 | €361 | -€48 | -11.7% |
| Gross operating margin | 9900 | €62,379 | €40,554 | -€21,825 | -35.0% |
| Operating profit (loss) | 9901 | €54,336 | €30,246 | -€24,090 | -44.3% |
| Financial charges | 65/66B | €128 | €137 | +€9 | +7.4% |
| Recurring financial charges | 65 | €128 | €137 | +€9 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €54,208 | €30,109 | -€24,099 | -44.5% |
| Income taxes | 67/77 | €12,092 | - | -€12,092 | |
| Profit (loss) for the period | 9904 | €42,117 | €30,109 | -€12,008 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,117 | €30,109 | -€12,008 | -28.5% |
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.