DiBoConsult: 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.
What changed
DiBoConsult
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€68,152
2024 · €18,882+€49,271
Equity
€805,797
2024 · €740,645+€65,152
Cash
€30,930
2024 · €24,303+€6,627
Balance sheet total
€1.2m
2024 · €1.2m+€32,738
Largest movements
Assets
- Receivables within one year +€20,846
up €20,846 (+22.9%), from €91,099 to €111,945
of which Other amounts receivable: +€21,542
Equity and liabilities
- Reserves +€65,152
up €65,152 (+8.9%), from €729,645 to €794,797
- Debts after one year -€38,523
down €38,523 (-12.0%), from €320,371 to €281,848
- Trade debts -€34,980
down €34,980 (-44.1%), from €79,307 to €44,327
- Advances received +€31,811
new in 2025: €31,811
Income statement
- Gross operating margin +€47,257
up €47,257 (+39.0%), from €121,252 to €168,510
- Staff costs -€42,029
down €42,029 (-58.0%), from €72,462 to €30,432
- Taxes +€26,419
up €26,419, from -€649 to €25,770
- Depreciation +€18,754
up €18,754 (+103%), from €18,289 to €37,043
- Financial charges +€6,645
up €6,645 (+84.8%), from €7,840 to €14,486
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.
Result 2024
€18,882
Gross operating margin
+€47,257
Staff costs
+€42,029
Depreciation
-€18,754
Other operating charges
+€3,900
Other operating items
+€5,615
Financial income
+€2,287
Financial charges
-€6,645
Taxes
-€26,419
Result 2025
€68,152
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€92,168
Investment
-€43,021
Financing
-€42,520
Cash 2024
€24,303
From operations (derived)
+€92,168
Net result for the year
+€68,152
Depreciation
+€37,043
Receivables within one year
-€20,846
Deferred charges and accrued income
+€713
Trade debts
-€34,980
Tax, wage and social debts
+€7,332
Advances received
+€31,811
Other debts
+€3,000
Accrued charges and deferred income
-€58
Investment (derived)
-€43,021
Investment in fixed assets (net)
-€43,021
Financing
-€42,520
Debts after one year
-€38,523
Current portion of long-term debt
-€997
Contributions, distributions and other
-€3,000
Cash 2025
€30,930
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,203,942 | €1,236,680 | +€32,738 | +2.7% |
| Fixed assets | 21/28 | €852,910 | €858,888 | +€5,978 | +0.7% |
| Tangible fixed assets | 22/27 | €551,760 | €557,738 | +€5,978 | +1.1% |
| Land and buildings | 22 | €544,233 | €552,088 | +€7,855 | +1.4% |
| Plant, machinery and equipment | 23 | €468 | €22 | -€446 | -95.3% |
| Furniture and vehicles | 24 | €4,544 | €3,634 | -€910 | -20.0% |
| Other tangible fixed assets | 26 | €2,515 | €1,994 | -€521 | -20.7% |
| Financial fixed assets | 28 | €301,150 | €301,150 | = | 0.0% |
| Current assets | 29/58 | €351,032 | €377,792 | +€26,760 | +7.6% |
| Amounts receivable after more than one year | 29 | €231,959 | €231,959 | = | 0.0% |
| Other amounts receivable | 291 | €231,959 | €231,959 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €91,099 | €111,945 | +€20,846 | +22.9% |
| Trade receivables | 40 | €7,901 | €7,205 | -€696 | -8.8% |
| Other amounts receivable | 41 | €83,198 | €104,740 | +€21,542 | +25.9% |
| Cash at bank and in hand | 54/58 | €24,303 | €30,930 | +€6,627 | +27.3% |
| Deferred charges and accrued income | 490/1 | €3,671 | €2,958 | -€713 | -19.4% |
| Total equity and liabilities | 10/49 | €1,203,942 | €1,236,680 | +€32,738 | +2.7% |
| Equity | 10/15 | €740,645 | €805,797 | +€65,152 | +8.8% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €729,645 | €794,797 | +€65,152 | +8.9% |
| Distributable reserves | 133 | €729,645 | €794,797 | +€65,152 | +8.9% |
| Amounts payable | 17/49 | €463,297 | €430,883 | -€32,414 | -7.0% |
| Amounts payable after more than one year | 17 | €320,371 | €281,848 | -€38,523 | -12.0% |
| Financial debts | 170/4 | €320,371 | €281,848 | -€38,523 | -12.0% |
| Amounts payable within one year | 42/48 | €142,792 | €148,958 | +€6,166 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €52,520 | €51,523 | -€997 | -1.9% |
| Trade debts | 44 | €79,307 | €44,327 | -€34,980 | -44.1% |
| Suppliers | 440/4 | €79,307 | €44,327 | -€34,980 | -44.1% |
| Advances received on contracts in progress | 46 | - | €31,811 | +€31,811 | |
| Taxes, remuneration and social security | 45 | €10,965 | €18,297 | +€7,332 | +66.9% |
| Taxes | 450/3 | €2,213 | €16,409 | +€14,196 | +642% |
| Remuneration and social security | 454/9 | €8,752 | €1,888 | -€6,864 | -78.4% |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | €135 | €77 | -€58 | -42.8% |
| Non-recurring operating income | 76A | €26,481 | - | -€26,481 | |
| Remuneration, social security and pensions | 62 | €72,462 | €30,432 | -€42,029 | -58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,289 | €37,043 | +€18,754 | +103% |
| Other operating charges | 640/8 | €7,434 | €3,534 | -€3,900 | -52.5% |
| Non-recurring operating charges | 66A | €5,615 | - | -€5,615 | |
| Gross operating margin | 9900 | €121,252 | €168,510 | +€47,257 | +39.0% |
| Operating profit (loss) | 9901 | €17,453 | €97,500 | +€80,048 | +459% |
| Financial income | 75/76B | €8,621 | €10,908 | +€2,287 | +26.5% |
| Recurring financial income | 75 | €8,621 | €10,908 | +€2,287 | +26.5% |
| Financial charges | 65/66B | €7,840 | €14,486 | +€6,645 | +84.8% |
| Recurring financial charges | 65 | €7,840 | €14,486 | +€6,645 | +84.8% |
| Profit (loss) for the period before taxes | 9903 | €18,233 | €93,923 | +€75,689 | +415% |
| Income taxes | 67/77 | -€649 | €25,770 | +€26,419 | |
| Profit (loss) for the period | 9904 | €18,882 | €68,152 | +€49,271 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €18,882 | €68,152 | +€49,271 | +261% |
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 19 October 2026 via checked.be.