DoBe Consult: 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.
DoBe Consult
Largest movements
- Tangible fixed assets +€506,079
up €506,079 (+266.4%), from €189,968 to €696,047
of which Land and buildings: +€489,221
- Cash +€100,466
up €100,466 (+54.3%), from €185,015 to €285,481
mainly Debts after one year (+€363,863) and Net result for the year (+€199,526)
- Receivables within one year -€30,836
down €30,836 (-40.2%), from €76,738 to €45,902
of which Other amounts receivable: -€24,778
- Debts after one year +€363,863
new in 2025: €363,863
- Reserves +€109,714
up €109,714 (+8.8%), from €1.2m to €1.4m
- Other debts +€51,713
new in 2025: €51,713
- Tax, wage and social debts +€36,321
up €36,321 (+107.5%), from €33,800 to €70,121
- Current portion of long-term debt +€20,297
new in 2025: €20,297
- Gross operating margin +€105,486
up €105,486 (+40.9%), from €257,874 to €363,361
- Other operating charges +€68,068
up €68,068 (+1562.1%), from €4,357 to €72,425
- Financial charges +€42,525
up €42,525, from -€33,985 to €8,540
- Write-downs -€13,832
down €13,832, from €6,916 to -€6,916
- Financial income -€7,952
down €7,952 (-27.0%), from €29,424 to €21,472
of which Financial income: -€17,638
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 | €1,298,790 | €1,880,674 | +€581,884 | +44.8% |
| Fixed assets | 21/28 | €189,968 | €696,047 | +€506,079 | +266.4% |
| Tangible fixed assets | 22/27 | €189,968 | €696,047 | +€506,079 | +266.4% |
| Land and buildings | 22 | €162,071 | €651,292 | +€489,221 | +301.9% |
| Plant, machinery and equipment | 23 | €23,965 | €41,355 | +€17,390 | +72.6% |
| Furniture and vehicles | 24 | €3,933 | €3,401 | -€532 | -13.5% |
| Current assets | 29/58 | €1,108,822 | €1,184,627 | +€75,805 | +6.8% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €76,738 | €45,902 | -€30,836 | -40.2% |
| Trade receivables | 40 | €42,818 | €36,759 | -€6,059 | -14.1% |
| Other amounts receivable | 41 | €33,920 | €9,142 | -€24,778 | -73.0% |
| Current investments | 50/53 | €814,622 | €820,362 | +€5,740 | +0.7% |
| Cash at bank and in hand | 54/58 | €185,015 | €285,481 | +€100,466 | +54.3% |
| Deferred charges and accrued income | 490/1 | €2,446 | €2,882 | +€436 | +17.8% |
| Total equity and liabilities | 10/49 | €1,298,790 | €1,880,674 | +€581,884 | +44.8% |
| Equity | 10/15 | €1,248,812 | €1,358,526 | +€109,714 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,242,612 | €1,352,326 | +€109,714 | +8.8% |
| Distributable reserves | 133 | €1,242,612 | €1,352,326 | +€109,714 | +8.8% |
| Amounts payable | 17/49 | €49,977 | €522,147 | +€472,170 | +944.8% |
| Amounts payable after more than one year | 17 | - | €363,863 | +€363,863 | |
| Financial debts | 170/4 | - | €363,863 | +€363,863 | |
| Amounts payable within one year | 42/48 | €49,977 | €158,284 | +€108,307 | +216.7% |
| Current portion of amounts payable after more than one year | 42 | - | €20,297 | +€20,297 | |
| Trade debts | 44 | €16,177 | €16,153 | -€24 | -0.2% |
| Suppliers | 440/4 | €16,177 | €16,153 | -€24 | -0.2% |
| Taxes, remuneration and social security | 45 | €33,800 | €70,121 | +€36,321 | +107.5% |
| Taxes | 450/3 | €33,800 | €70,121 | +€36,321 | +107.5% |
| Other amounts payable | 47/48 | - | €51,713 | +€51,713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,431 | €14,481 | +€6,050 | +71.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,916 | -€6,916 | -€13,832 | |
| Other operating charges | 640/8 | €4,357 | €72,425 | +€68,068 | +1562.1% |
| Non-recurring operating charges | 66A | €3,720 | - | -€3,720 | |
| Gross operating margin | 9900 | €257,874 | €363,361 | +€105,486 | +40.9% |
| Operating profit (loss) | 9901 | €234,450 | €283,371 | +€48,921 | +20.9% |
| Financial income | 75/76B | €29,424 | €21,472 | -€7,952 | -27.0% |
| Recurring financial income | 75 | €29,424 | €11,786 | -€17,638 | -59.9% |
| Non-recurring financial income | 76B | - | €9,686 | +€9,686 | |
| Financial charges | 65/66B | -€33,985 | €8,540 | +€42,525 | |
| Recurring financial charges | 65 | -€33,985 | €8,540 | +€42,525 | |
| Profit (loss) for the period before taxes | 9903 | €297,859 | €296,303 | -€1,556 | -0.5% |
| Income taxes | 67/77 | €89,832 | €96,777 | +€6,945 | +7.7% |
| Profit (loss) for the period | 9904 | €208,026 | €199,526 | -€8,501 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €208,026 | €199,526 | -€8,501 | -4.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.