DB Consultancy: 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.
DB Consultancy
Largest movements
- Current investments +€32,809
up €32,809 (+25.8%), from €127,206 to €160,015
- Cash +€27,063
up €27,063 (+44.2%), from €61,277 to €88,340
mainly Net result for the year (+€43,718) and Other debts (+€43,682)
- Tangible fixed assets +€10,044
up €10,044 (+33.8%), from €29,724 to €39,768
of which Furniture and vehicles: +€11,134
- Other debts +€43,682
up €43,682 (+233%), from €18,735 to €62,417
- Reserves +€22,718
up €22,718 (+10.6%), from €214,285 to €237,004
- Gross operating margin +€30,182
up €30,182 (+48.1%), from €62,800 to €92,982
- Financial income +€19,553
up €19,553 (+544%), from €3,595 to €23,149
- Financial charges +€16,267
up €16,267 (+47.8%), from €34,045 to €50,313
- Taxes +€7,718
up €7,718 (+75.7%), from €10,194 to €17,911
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 | €239,010 | €309,795 | +€70,784 | +29.6% |
| Fixed assets | 21/28 | €29,724 | €39,768 | +€10,044 | +33.8% |
| Tangible fixed assets | 22/27 | €29,724 | €39,768 | +€10,044 | +33.8% |
| Land and buildings | 22 | €21,442 | €21,033 | -€409 | -1.9% |
| Plant, machinery and equipment | 23 | €2,381 | €1,700 | -€681 | -28.6% |
| Furniture and vehicles | 24 | €5,901 | €17,035 | +€11,134 | +189% |
| Current assets | 29/58 | €209,287 | €270,027 | +€60,740 | +29.0% |
| Amounts receivable within one year | 40/41 | €17,048 | €17,968 | +€920 | +5.4% |
| Trade receivables | 40 | €14,624 | €17,542 | +€2,919 | +20.0% |
| Other amounts receivable | 41 | €2,424 | €426 | -€1,999 | -82.4% |
| Current investments | 50/53 | €127,206 | €160,015 | +€32,809 | +25.8% |
| Cash at bank and in hand | 54/58 | €61,277 | €88,340 | +€27,063 | +44.2% |
| Deferred charges and accrued income | 490/1 | €3,755 | €3,703 | -€52 | -1.4% |
| Total equity and liabilities | 10/49 | €239,010 | €309,795 | +€70,784 | +29.6% |
| Equity | 10/15 | €214,285 | €237,004 | +€22,718 | +10.6% |
| Reserves | 13 | €214,285 | €237,004 | +€22,718 | +10.6% |
| Distributable reserves | 133 | €214,285 | €237,004 | +€22,718 | +10.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,725 | €72,791 | +€48,066 | +194% |
| Amounts payable within one year | 42/48 | €24,725 | €72,791 | +€48,066 | +194% |
| Trade debts | 44 | €370 | €2,428 | +€2,057 | +556% |
| Suppliers | 440/4 | €370 | €2,428 | +€2,057 | +556% |
| Taxes, remuneration and social security | 45 | €5,620 | €7,947 | +€2,327 | +41.4% |
| Taxes | 450/3 | €5,620 | €7,947 | +€2,327 | +41.4% |
| Other amounts payable | 47/48 | €18,735 | €62,417 | +€43,682 | +233% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,185 | €3,903 | -€282 | -6.7% |
| Other operating charges | 640/8 | €648 | €285 | -€363 | -56.0% |
| Gross operating margin | 9900 | €62,800 | €92,982 | +€30,182 | +48.1% |
| Operating profit (loss) | 9901 | €57,966 | €88,794 | +€30,827 | +53.2% |
| Financial income | 75/76B | €3,595 | €23,149 | +€19,553 | +544% |
| Recurring financial income | 75 | €3,595 | €23,149 | +€19,553 | +544% |
| Financial charges | 65/66B | €34,045 | €50,313 | +€16,267 | +47.8% |
| Recurring financial charges | 65 | €34,045 | €50,313 | +€16,267 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | €27,516 | €61,630 | +€34,114 | +124% |
| Income taxes | 67/77 | €10,194 | €17,911 | +€7,718 | +75.7% |
| Profit (loss) for the period | 9904 | €17,322 | €43,718 | +€26,396 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €17,322 | €43,718 | +€26,396 | +152% |
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.