DSB 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.
DSB Consulting
Largest movements
- Cash +€26,025
up €26,025 (+399%), from €6,525 to €32,550
mainly Net result for the year (+€40,360) and Depreciation (+€8,120)
- Receivables within one year +€20,094
up €20,094 (+63.2%), from €31,812 to €51,906
of which Trade receivables: +€21,412
- Tangible fixed assets -€8,120
down €8,120 (-59.5%), from €13,650 to €5,530
of which Furniture and vehicles: -€7,065
- Reserves +€40,360
up €40,360 (+129%), from €31,361 to €71,721
- Other debts -€5,178
down €5,178 (-41.2%), from €12,559 to €7,380
- Trade debts +€2,361
up €2,361 (+108%), from €2,180 to €4,541
- Tax, wage and social debts +€1,165
up €1,165 (+17.8%), from €6,543 to €7,708
of which Taxes: +€1,065
- Gross operating margin +€40,835
up €40,835 (+191%), from €21,419 to €62,254
- Taxes +€8,551
up €8,551 (+244%), from €3,507 to €12,058
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,333 | €92,113 | +€38,780 | +72.7% |
| Fixed assets | 21/28 | €13,650 | €5,530 | -€8,120 | -59.5% |
| Tangible fixed assets | 22/27 | €13,650 | €5,530 | -€8,120 | -59.5% |
| Furniture and vehicles | 24 | €11,476 | €4,410 | -€7,065 | -61.6% |
| Other tangible fixed assets | 26 | €2,175 | €1,120 | -€1,055 | -48.5% |
| Current assets | 29/58 | €39,683 | €86,583 | +€46,900 | +118% |
| Amounts receivable within one year | 40/41 | €31,812 | €51,906 | +€20,094 | +63.2% |
| Trade receivables | 40 | €30,258 | €51,670 | +€21,412 | +70.8% |
| Other amounts receivable | 41 | €1,554 | €236 | -€1,318 | -84.8% |
| Cash at bank and in hand | 54/58 | €6,525 | €32,550 | +€26,025 | +399% |
| Deferred charges and accrued income | 490/1 | €1,346 | €2,126 | +€781 | +58.0% |
| Total equity and liabilities | 10/49 | €53,333 | €92,113 | +€38,780 | +72.7% |
| Equity | 10/15 | €31,362 | €71,722 | +€40,360 | +129% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €31,361 | €71,721 | +€40,360 | +129% |
| Distributable reserves | 133 | €31,361 | €71,721 | +€40,360 | +129% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,971 | €20,391 | -€1,580 | -7.2% |
| Amounts payable within one year | 42/48 | €21,282 | €19,630 | -€1,652 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,180 | €4,541 | +€2,361 | +108% |
| Suppliers | 440/4 | €2,180 | €4,541 | +€2,361 | +108% |
| Taxes, remuneration and social security | 45 | €6,543 | €7,708 | +€1,165 | +17.8% |
| Taxes | 450/3 | €3,843 | €4,908 | +€1,065 | +27.7% |
| Remuneration and social security | 454/9 | €2,700 | €2,800 | +€100 | +3.7% |
| Other amounts payable | 47/48 | €12,559 | €7,380 | -€5,178 | -41.2% |
| Accrued charges and deferred income | 492/3 | €690 | €761 | +€72 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,740 | €8,120 | -€620 | -7.1% |
| Other operating charges | 640/8 | €1,379 | €1,142 | -€237 | -17.2% |
| Gross operating margin | 9900 | €21,419 | €62,254 | +€40,835 | +191% |
| Operating profit (loss) | 9901 | €11,300 | €52,991 | +€41,692 | +369% |
| Financial charges | 65/66B | €990 | €573 | -€417 | -42.1% |
| Recurring financial charges | 65 | €990 | €573 | -€417 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €10,310 | €52,418 | +€42,108 | +408% |
| Income taxes | 67/77 | €3,507 | €12,058 | +€8,551 | +244% |
| Profit (loss) for the period | 9904 | €6,803 | €40,360 | +€33,557 | +493% |
| Profit (loss) for the period to be appropriated | 9905 | €6,803 | €40,360 | +€33,557 | +493% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.