DSB 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.
DSB CONSULT
Largest movements
- Receivables within one year +€378,491
up €378,491 (+5785.0%), from €6,543 to €385,033
of which Trade receivables: +€375,000
- Cash +€231,401
up €231,401 (+142.5%), from €162,343 to €393,744
mainly Other debts (+€1.4m) and Net result for the year (+€840,485)
- Tangible fixed assets +€16,821
up €16,821 (+772.3%), from €2,178 to €18,998
of which Furniture and vehicles: +€16,935
- Other debts +€1.4m
up €1.4m (+24898.4%), from €5,602 to €1.4m
- Reserves -€803,165
down €803,165 (-99.3%), from €808,638 to €5,474
- Tax, wage and social debts +€53,161
up €53,161 (+2539.3%), from €2,094 to €55,254
- Debts after one year -€16,735
down €16,735 (-49.8%), from €33,627 to €16,892
- Gross operating margin +€255,137
up €255,137 (+376.4%), from €67,790 to €322,927
- Financial income +€150,018
up €150,018 (+33.3%), from €450,000 to €600,018
- Taxes +€63,002
up €63,002 (+547.5%), from €11,507 to €74,510
- Financial charges -€4,264
down €4,264 (-68.5%), from €6,228 to €1,963
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 | €887,316 | €1,515,250 | +€627,934 | +70.8% |
| Fixed assets | 21/28 | €717,178 | €733,998 | +€16,821 | +2.3% |
| Tangible fixed assets | 22/27 | €2,178 | €18,998 | +€16,821 | +772.3% |
| Plant, machinery and equipment | 23 | €731 | €617 | -€115 | -15.7% |
| Furniture and vehicles | 24 | €1,447 | €18,382 | +€16,935 | +1170.7% |
| Financial fixed assets | 28 | €715,000 | €715,000 | = | 0.0% |
| Current assets | 29/58 | €170,138 | €781,252 | +€611,114 | +359.2% |
| Amounts receivable within one year | 40/41 | €6,543 | €385,033 | +€378,491 | +5785.0% |
| Trade receivables | 40 | €0 | €375,000 | +€375,000 | |
| Other amounts receivable | 41 | €6,543 | €10,033 | +€3,491 | +53.4% |
| Cash at bank and in hand | 54/58 | €162,343 | €393,744 | +€231,401 | +142.5% |
| Deferred charges and accrued income | 490/1 | €1,253 | €2,475 | +€1,222 | +97.6% |
| Total equity and liabilities | 10/49 | €887,316 | €1,515,250 | +€627,934 | +70.8% |
| Equity | 10/15 | €827,238 | €24,074 | -€803,165 | -97.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €808,638 | €5,474 | -€803,165 | -99.3% |
| Distributable reserves | 133 | €808,638 | €5,474 | -€803,165 | -99.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,078 | €1,491,177 | +€1.4m | +2382.1% |
| Amounts payable after more than one year | 17 | €33,627 | €16,892 | -€16,735 | -49.8% |
| Financial debts | 170/4 | €33,627 | €16,892 | -€16,735 | -49.8% |
| Amounts payable within one year | 42/48 | €26,451 | €1,474,285 | +€1.4m | +5473.7% |
| Current portion of amounts payable after more than one year | 42 | €16,580 | €16,735 | +€155 | +0.9% |
| Trade debts | 44 | €2,175 | €1,811 | -€365 | -16.8% |
| Suppliers | 440/4 | €2,175 | €1,811 | -€365 | -16.8% |
| Taxes, remuneration and social security | 45 | €2,094 | €55,254 | +€53,161 | +2539.3% |
| Taxes | 450/3 | €2,094 | €55,254 | +€53,161 | +2539.3% |
| Other amounts payable | 47/48 | €5,602 | €1,400,485 | +€1.4m | +24898.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,518 | €5,280 | +€2,762 | +109.7% |
| Other operating charges | 640/8 | €583 | €707 | +€124 | +21.3% |
| Gross operating margin | 9900 | €67,790 | €322,927 | +€255,137 | +376.4% |
| Operating profit (loss) | 9901 | €64,689 | €316,940 | +€252,251 | +389.9% |
| Financial income | 75/76B | €450,000 | €600,018 | +€150,018 | +33.3% |
| Recurring financial income | 75 | €450,000 | €600,018 | +€150,018 | +33.3% |
| Financial charges | 65/66B | €6,228 | €1,963 | -€4,264 | -68.5% |
| Recurring financial charges | 65 | €6,228 | €1,963 | -€4,264 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €508,461 | €914,995 | +€406,533 | +80.0% |
| Income taxes | 67/77 | €11,507 | €74,510 | +€63,002 | +547.5% |
| Profit (loss) for the period | 9904 | €496,954 | €840,485 | +€343,531 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €496,954 | €840,485 | +€343,531 | +69.1% |
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 7 October 2026 via checked.be.