DBS 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.
DBS CONSULTANCY
Largest movements
- Cash -€41,400
down €41,400 (-24.2%), from €171,023 to €129,622
mainly Contributions, distributions and other (-€54,142) and Other debts (-€25,267)
- Tangible fixed assets -€3,422
down €3,422 (-15.8%), from €21,693 to €18,271
of which Other tangible fixed assets: -€2,262
- Other debts -€25,267
down €25,267 (-89.3%), from €28,284 to €3,017
- Reserves -€22,481
down €22,481 (-12.9%), from €174,156 to €151,675
- Gross operating margin +€1,981
up €1,981 (+4.1%), from €48,129 to €50,110
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 | €215,897 | €169,616 | -€46,282 | -21.4% |
| Fixed assets | 21/28 | €21,693 | €18,271 | -€3,422 | -15.8% |
| Tangible fixed assets | 22/27 | €21,693 | €18,271 | -€3,422 | -15.8% |
| Plant, machinery and equipment | 23 | €2,269 | €1,979 | -€290 | -12.8% |
| Furniture and vehicles | 24 | €3,420 | €2,550 | -€870 | -25.4% |
| Other tangible fixed assets | 26 | €16,004 | €13,742 | -€2,262 | -14.1% |
| Current assets | 29/58 | €194,205 | €151,345 | -€42,860 | -22.1% |
| Amounts receivable within one year | 40/41 | €20,020 | €18,429 | -€1,591 | -7.9% |
| Trade receivables | 40 | €20,020 | €18,429 | -€1,591 | -7.9% |
| Cash at bank and in hand | 54/58 | €171,023 | €129,622 | -€41,400 | -24.2% |
| Deferred charges and accrued income | 490/1 | €3,162 | €3,293 | +€132 | +4.2% |
| Total equity and liabilities | 10/49 | €215,897 | €169,616 | -€46,282 | -21.4% |
| Equity | 10/15 | €180,356 | €157,875 | -€22,481 | -12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €174,156 | €151,675 | -€22,481 | -12.9% |
| Distributable reserves | 133 | €174,156 | €151,675 | -€22,481 | -12.9% |
| Amounts payable | 17/49 | €35,542 | €11,741 | -€23,801 | -67.0% |
| Amounts payable within one year | 42/48 | €35,044 | €11,291 | -€23,753 | -67.8% |
| Trade debts | 44 | €1,890 | €2,946 | +€1,057 | +55.9% |
| Suppliers | 440/4 | €1,890 | €2,946 | +€1,057 | +55.9% |
| Taxes, remuneration and social security | 45 | €4,870 | €5,327 | +€457 | +9.4% |
| Taxes | 450/3 | €4,870 | €5,327 | +€457 | +9.4% |
| Other amounts payable | 47/48 | €28,284 | €3,017 | -€25,267 | -89.3% |
| Accrued charges and deferred income | 492/3 | €498 | €450 | -€48 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,896 | €3,881 | -€15 | -0.4% |
| Other operating charges | 640/8 | €1,042 | €1,090 | +€48 | +4.6% |
| Gross operating margin | 9900 | €48,129 | €50,110 | +€1,981 | +4.1% |
| Operating profit (loss) | 9901 | €43,191 | €45,139 | +€1,948 | +4.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €867 | €781 | -€86 | -9.9% |
| Recurring financial charges | 65 | €867 | €781 | -€86 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €42,324 | €44,357 | +€2,033 | +4.8% |
| Income taxes | 67/77 | €12,389 | €12,696 | +€307 | +2.5% |
| Profit (loss) for the period | 9904 | €29,935 | €31,661 | +€1,727 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,935 | €31,661 | +€1,727 | +5.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.