DCB Consulting: what changed
Two fiscal 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.
DCB Consulting
Largest movements
- Tangible fixed assets +€39,076
up €39,076 (+1355.5%), from €2,883 to €41,958
- Cash -€38,502
down €38,502 (-27.1%), from €141,819 to €103,317
mainly Contributions, distributions and other (-€72,168) and Investment in fixed assets (net) (-€45,682)
- Current investments +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Other debts +€61,017
up €61,017 (+49.6%), from €122,900 to €183,918
- Reserves -€15,720
down €15,720 (-21.8%), from €72,168 to €56,448
- Tax, wage and social debts -€13,148
down €13,148 (-74.3%), from €17,694 to €4,546
of which Taxes: -€13,148
- Gross operating margin -€7,717
down €7,717 (-8.5%), from €91,118 to €83,401
- Depreciation +€6,202
up €6,202 (+1533.1%), from €405 to €6,606
- Financial income -€2,278
down €2,278 (-69.5%), from €3,275 to €998
- Financial charges -€1,552
down €1,552 (-52.5%), from €2,955 to €1,403
- Taxes +€1,061
up €1,061 (+5.8%), from €18,361 to €19,422
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 | €216,025 | €248,237 | +€32,212 | +14.9% |
| Fixed assets | 21/28 | €2,883 | €41,958 | +€39,076 | +1355.5% |
| Tangible fixed assets | 22/27 | €2,883 | €41,958 | +€39,076 | +1355.5% |
| Furniture and vehicles | 24 | €2,883 | €41,958 | +€39,076 | +1355.5% |
| Current assets | 29/58 | €213,143 | €206,279 | -€6,864 | -3.2% |
| Amounts receivable within one year | 40/41 | €21,324 | €22,962 | +€1,638 | +7.7% |
| Trade receivables | 40 | €15,102 | €16,740 | +€1,638 | +10.8% |
| Other amounts receivable | 41 | €6,222 | €6,222 | = | 0.0% |
| Current investments | 50/53 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €141,819 | €103,317 | -€38,502 | -27.1% |
| Total equity and liabilities | 10/49 | €216,025 | €248,237 | +€32,212 | +14.9% |
| Equity | 10/15 | €75,168 | €59,448 | -€15,720 | -20.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €72,168 | €56,448 | -€15,720 | -21.8% |
| Distributable reserves | 133 | €72,168 | €56,448 | -€15,720 | -21.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €140,857 | €188,789 | +€47,931 | +34.0% |
| Amounts payable within one year | 42/48 | €140,857 | €188,789 | +€47,931 | +34.0% |
| Trade debts | 44 | €263 | €325 | +€61 | +23.3% |
| Suppliers | 440/4 | €263 | €325 | +€61 | +23.3% |
| Taxes, remuneration and social security | 45 | €17,694 | €4,546 | -€13,148 | -74.3% |
| Taxes | 450/3 | €17,694 | €4,546 | -€13,148 | -74.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €122,900 | €183,918 | +€61,017 | +49.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €6,606 | +€6,202 | +1533.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €91,118 | €83,401 | -€7,717 | -8.5% |
| Operating profit (loss) | 9901 | €90,208 | €76,275 | -€13,933 | -15.4% |
| Financial income | 75/76B | €3,275 | €998 | -€2,278 | -69.5% |
| Recurring financial income | 75 | €3,275 | €998 | -€2,278 | -69.5% |
| Financial charges | 65/66B | €2,955 | €1,403 | -€1,552 | -52.5% |
| Recurring financial charges | 65 | €2,955 | €1,403 | -€1,552 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €90,528 | €75,870 | -€14,658 | -16.2% |
| Income taxes | 67/77 | €18,361 | €19,422 | +€1,061 | +5.8% |
| Profit (loss) for the period | 9904 | €72,168 | €56,448 | -€15,720 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,168 | €56,448 | -€15,720 | -21.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.