DTB-Consult: 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.
DTB-Consult
Largest movements
- Tangible fixed assets +€96,331
up €96,331 (+83.1%), from €115,884 to €212,214
of which Leasing and similar rights: +€84,821
- Current investments +€52,392
new in 2025: €52,392
- Cash -€46,412
down €46,412 (-38.6%), from €120,226 to €73,814
mainly Investment in fixed assets (net) (-€113,791) and Current investments (-€52,392)
- Deferred charges and accrued income -€22,231
down €22,231 (-91.5%), from €24,297 to €2,067
- Receivables within one year +€16,484
up €16,484 (+8.8%), from €187,000 to €203,484
of which Trade receivables: +€17,579
- Reserves +€58,163
up €58,163 (+18.5%), from €314,803 to €372,966
- Debts after one year +€47,775
up €47,775 (+129%), from €37,157 to €84,932
- Tax, wage and social debts -€33,571
down €33,571 (-59.4%), from €56,546 to €22,975
- Current portion of long-term debt +€17,815
up €17,815 (+184%), from €9,707 to €27,523
- Trade debts +€11,705
up €11,705 (+84.2%), from €13,907 to €25,612
- Gross operating margin -€22,983
down €22,983 (-14.6%), from €157,387 to €134,404
- Other operating charges -€17,668
down €17,668 (-93.7%), from €18,847 to €1,179
- Taxes -€6,550
down €6,550 (-17.2%), from €38,083 to €31,533
- Financial income +€5,748
up €5,748 (+361%), from €1,591 to €7,339
- Depreciation +€1,931
up €1,931 (+12.4%), from €15,529 to €17,460
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €447,407 | €543,971 | +€96,564 | +21.6% |
| Fixed assets | 21/28 | €115,884 | €212,214 | +€96,331 | +83.1% |
| Tangible fixed assets | 22/27 | €115,884 | €212,214 | +€96,331 | +83.1% |
| Land and buildings | 22 | €95,712 | €117,329 | +€21,617 | +22.6% |
| Plant, machinery and equipment | 23 | €3,008 | €3,958 | +€950 | +31.6% |
| Furniture and vehicles | 24 | €17,164 | €6,107 | -€11,057 | -64.4% |
| Leasing and similar rights | 25 | - | €84,821 | +€84,821 | |
| Current assets | 29/58 | €331,523 | €331,757 | +€233 | +0.1% |
| Amounts receivable within one year | 40/41 | €187,000 | €203,484 | +€16,484 | +8.8% |
| Trade receivables | 40 | - | €17,579 | +€17,579 | |
| Other amounts receivable | 41 | €187,000 | €185,905 | -€1,095 | -0.6% |
| Current investments | 50/53 | - | €52,392 | +€52,392 | |
| Cash at bank and in hand | 54/58 | €120,226 | €73,814 | -€46,412 | -38.6% |
| Deferred charges and accrued income | 490/1 | €24,297 | €2,067 | -€22,231 | -91.5% |
| Total equity and liabilities | 10/49 | €447,407 | €543,971 | +€96,564 | +21.6% |
| Equity | 10/15 | €321,003 | €379,166 | +€58,163 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €314,803 | €372,966 | +€58,163 | +18.5% |
| Distributable reserves | 133 | €314,803 | €372,966 | +€58,163 | +18.5% |
| Amounts payable | 17/49 | €126,404 | €164,805 | +€38,401 | +30.4% |
| Amounts payable after more than one year | 17 | €37,157 | €84,932 | +€47,775 | +129% |
| Financial debts | 170/4 | €37,157 | €84,932 | +€47,775 | +129% |
| Amounts payable within one year | 42/48 | €89,086 | €79,713 | -€9,373 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €9,707 | €27,523 | +€17,815 | +184% |
| Trade debts | 44 | €13,907 | €25,612 | +€11,705 | +84.2% |
| Suppliers | 440/4 | €13,907 | €25,612 | +€11,705 | +84.2% |
| Taxes, remuneration and social security | 45 | €56,546 | €22,975 | -€33,571 | -59.4% |
| Taxes | 450/3 | €56,546 | €22,975 | -€33,571 | -59.4% |
| Other amounts payable | 47/48 | €8,927 | €3,604 | -€5,323 | -59.6% |
| Accrued charges and deferred income | 492/3 | €160 | €160 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,529 | €17,460 | +€1,931 | +12.4% |
| Other operating charges | 640/8 | €18,847 | €1,179 | -€17,668 | -93.7% |
| Gross operating margin | 9900 | €157,387 | €134,404 | -€22,983 | -14.6% |
| Operating profit (loss) | 9901 | €123,012 | €115,765 | -€7,247 | -5.9% |
| Financial income | 75/76B | €1,591 | €7,339 | +€5,748 | +361% |
| Recurring financial income | 75 | €1,591 | €7,339 | +€5,748 | +361% |
| Financial charges | 65/66B | €2,788 | €3,408 | +€620 | +22.2% |
| Recurring financial charges | 65 | €2,788 | €3,408 | +€620 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €121,815 | €119,695 | -€2,119 | -1.7% |
| Income taxes | 67/77 | €38,083 | €31,533 | -€6,550 | -17.2% |
| Profit (loss) for the period | 9904 | €83,732 | €88,163 | +€4,431 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €83,732 | €88,163 | +€4,431 | +5.3% |
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 29 October 2026 via checked.be.