DTB 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.
DTB Consulting
Largest movements
- Tangible fixed assets -€5,884
down €5,884 (-23.4%), from €25,147 to €19,263
of which Furniture and vehicles: -€5,628
- Receivables within one year -€1,600
down €1,600 (-11.2%), from €14,247 to €12,647
of which Trade receivables: -€7,289
- Deferred charges and accrued income +€1,162
up €1,162 (+39.2%), from €2,967 to €4,129
- Current portion of long-term debt -€2,936
down €2,936 (-58.0%), from €5,063 to €2,127
- Debts after one year -€2,127
no longer reported in 2025 (was €2,127)
- Tax, wage and social debts -€1,951
down €1,951 (-60.4%), from €3,231 to €1,279
- Reserves +€1,440
up €1,440 (+2.5%), from €56,693 to €58,133
- Other debts -€1,072
down €1,072 (-96.6%), from €1,110 to €38
- Gross operating margin -€2,134
down €2,134 (-12.3%), from €17,371 to €15,236
- Taxes -€1,039
down €1,039 (-47.3%), from €2,197 to €1,158
- Depreciation +€769
up €769 (+7.1%), from €10,809 to €11,578
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 | €75,150 | €68,169 | -€6,981 | -9.3% |
| Fixed assets | 21/28 | €25,147 | €19,263 | -€5,884 | -23.4% |
| Tangible fixed assets | 22/27 | €25,147 | €19,263 | -€5,884 | -23.4% |
| Plant, machinery and equipment | 23 | €914 | €657 | -€257 | -28.1% |
| Furniture and vehicles | 24 | €24,233 | €18,606 | -€5,628 | -23.2% |
| Current assets | 29/58 | €50,003 | €48,906 | -€1,096 | -2.2% |
| Amounts receivable within one year | 40/41 | €14,247 | €12,647 | -€1,600 | -11.2% |
| Trade receivables | 40 | €12,292 | €5,002 | -€7,289 | -59.3% |
| Other amounts receivable | 41 | €1,956 | €7,645 | +€5,689 | +291% |
| Cash at bank and in hand | 54/58 | €32,788 | €32,130 | -€658 | -2.0% |
| Deferred charges and accrued income | 490/1 | €2,967 | €4,129 | +€1,162 | +39.2% |
| Total equity and liabilities | 10/49 | €75,150 | €68,169 | -€6,981 | -9.3% |
| Equity | 10/15 | €63,063 | €64,504 | +€1,441 | +2.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €56,693 | €58,133 | +€1,440 | +2.5% |
| Distributable reserves | 133 | €56,693 | €58,133 | +€1,440 | +2.5% |
| Profit (loss) carried forward | 14 | -€14,090 | -€14,089 | +€1 | 0.0% |
| Amounts payable | 17/49 | €12,087 | €3,665 | -€8,422 | -69.7% |
| Amounts payable after more than one year | 17 | €2,127 | - | -€2,127 | |
| Financial debts | 170/4 | €2,127 | - | -€2,127 | |
| Amounts payable within one year | 42/48 | €9,812 | €3,517 | -€6,295 | -64.2% |
| Current portion of amounts payable after more than one year | 42 | €5,063 | €2,127 | -€2,936 | -58.0% |
| Trade debts | 44 | €409 | €73 | -€336 | -82.1% |
| Suppliers | 440/4 | €409 | €73 | -€336 | -82.1% |
| Taxes, remuneration and social security | 45 | €3,231 | €1,279 | -€1,951 | -60.4% |
| Taxes | 450/3 | €3,231 | €1,279 | -€1,951 | -60.4% |
| Other amounts payable | 47/48 | €1,110 | €38 | -€1,072 | -96.6% |
| Accrued charges and deferred income | 492/3 | €148 | €148 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,809 | €11,578 | +€769 | +7.1% |
| Other operating charges | 640/8 | €834 | €948 | +€114 | +13.7% |
| Gross operating margin | 9900 | €17,371 | €15,236 | -€2,134 | -12.3% |
| Operating profit (loss) | 9901 | €5,728 | €2,710 | -€3,018 | -52.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €205 | €111 | -€95 | -46.0% |
| Recurring financial charges | 65 | €205 | €111 | -€95 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €5,522 | €2,599 | -€2,923 | -52.9% |
| Income taxes | 67/77 | €2,197 | €1,158 | -€1,039 | -47.3% |
| Profit (loss) for the period | 9904 | €3,325 | €1,441 | -€1,884 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,325 | €1,441 | -€1,884 | -56.7% |
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 21 October 2026 via checked.be.