DBZ Consulting: 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.
DBZ Consulting
Largest movements
- Cash +€73,761
up €73,761 (+97.6%), from €75,569 to €149,330
mainly Receivables within one year (+€51,745) and Net result for the year (+€45,196)
- Receivables within one year -€51,745
down €51,745 (-61.7%), from €83,843 to €32,098
of which Other amounts receivable: -€51,820
- Deferred charges and accrued income +€19,285
up €19,285 (+106%), from €18,194 to €37,479
- Tangible fixed assets -€5,523
down €5,523 (-45.3%), from €12,194 to €6,670
of which Furniture and vehicles: -€5,133
- Other debts +€32,151
up €32,151 (+471%), from €6,833 to €38,984
- Reserves +€7,615
up €7,615 (+11.6%), from €65,717 to €73,333
- Trade debts -€4,878
down €4,878 (-65.9%), from €7,400 to €2,522
- Gross operating margin +€48,205
up €48,205 (+206%), from €23,457 to €71,663
- Taxes +€13,301
up €13,301 (+218%), from €6,088 to €19,389
- Depreciation -€8,021
down €8,021 (-66.3%), from €12,107 to €4,086
- Financial charges +€3,256
up €3,256 (+136%), from €2,394 to €5,651
- Financial income +€1,246
up €1,246 (+51.2%), from €2,432 to €3,677
of which Non-recurring financial income: +€3,677
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 | €189,800 | €225,577 | +€35,777 | +18.9% |
| Fixed assets | 21/28 | €12,194 | €6,670 | -€5,523 | -45.3% |
| Tangible fixed assets | 22/27 | €12,194 | €6,670 | -€5,523 | -45.3% |
| Plant, machinery and equipment | 23 | €1,764 | €1,374 | -€390 | -22.1% |
| Furniture and vehicles | 24 | €10,430 | €5,297 | -€5,133 | -49.2% |
| Current assets | 29/58 | €177,606 | €218,907 | +€41,301 | +23.3% |
| Amounts receivable within one year | 40/41 | €83,843 | €32,098 | -€51,745 | -61.7% |
| Trade receivables | 40 | - | €75 | +€75 | |
| Other amounts receivable | 41 | €83,843 | €32,023 | -€51,820 | -61.8% |
| Cash at bank and in hand | 54/58 | €75,569 | €149,330 | +€73,761 | +97.6% |
| Deferred charges and accrued income | 490/1 | €18,194 | €37,479 | +€19,285 | +106% |
| Total equity and liabilities | 10/49 | €189,800 | €225,577 | +€35,777 | +18.9% |
| Equity | 10/15 | €85,717 | €93,333 | +€7,615 | +8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €65,717 | €73,333 | +€7,615 | +11.6% |
| Distributable reserves | 133 | €65,717 | €73,333 | +€7,615 | +11.6% |
| Amounts payable | 17/49 | €104,083 | €132,245 | +€28,162 | +27.1% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,208 | €50,914 | +€27,706 | +119% |
| Trade debts | 44 | €7,400 | €2,522 | -€4,878 | -65.9% |
| Suppliers | 440/4 | €7,400 | €2,522 | -€4,878 | -65.9% |
| Taxes, remuneration and social security | 45 | €8,975 | €9,408 | +€433 | +4.8% |
| Taxes | 450/3 | €8,975 | €9,408 | +€433 | +4.8% |
| Other amounts payable | 47/48 | €6,833 | €38,984 | +€32,151 | +471% |
| Accrued charges and deferred income | 492/3 | €875 | €1,331 | +€456 | +52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,107 | €4,086 | -€8,021 | -66.3% |
| Other operating charges | 640/8 | €1,574 | €1,019 | -€555 | -35.3% |
| Gross operating margin | 9900 | €23,457 | €71,663 | +€48,205 | +206% |
| Operating profit (loss) | 9901 | €9,776 | €66,558 | +€56,782 | +581% |
| Financial income | 75/76B | €2,432 | €3,677 | +€1,246 | +51.2% |
| Recurring financial income | 75 | €2,432 | €0 | -€2,431 | -100.0% |
| Non-recurring financial income | 76B | - | €3,677 | +€3,677 | |
| Financial charges | 65/66B | €2,394 | €5,651 | +€3,256 | +136% |
| Recurring financial charges | 65 | €2,394 | €5,651 | +€3,256 | +136% |
| Profit (loss) for the period before taxes | 9903 | €9,813 | €64,584 | +€54,772 | +558% |
| Income taxes | 67/77 | €6,088 | €19,389 | +€13,301 | +218% |
| Profit (loss) for the period | 9904 | €3,725 | €45,196 | +€41,471 | +1,113% |
| Profit (loss) for the period to be appropriated | 9905 | €3,725 | €45,196 | +€41,471 | +1,113% |
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 31 October 2026 via checked.be.