B. DETREMBLEUR & PARTNERS: what changed
What changed
B. DETREMBLEUR & PARTNERS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€707,363
2024 · €192,666+€514,698
Equity
€634,534
2024 · €111,171+€523,363
Cash
€1.0m
2024 · €572,889+€448,587
Balance sheet total
€2.0m
2024 · €1.3m+€762,391
Largest movements
Assets
- Cash +€448,587
up €448,587 (+78.3%), from €572,889 to €1.0m
mainly Net result for the year (+€707,363) and Other debts (+€159,464)
- Intangible fixed assets +€163,133
up €163,133 (+29.3%), from €555,923 to €719,056
- Receivables within one year +€58,626
up €58,626 (+3,309%), from €1,772 to €60,398
of which Other amounts receivable: +€57,042
- Receivables after one year +€49,750
new in 2025: €49,750
- Deferred charges and accrued income +€44,098
up €44,098 (+39.5%), from €111,728 to €155,826
Equity and liabilities
- Reserves +€382,366
up €382,366 (+422%), from €90,633 to €472,999
of which Distributable reserves: +€287,699
- Other debts +€159,464
up €159,464 (+85.9%), from €185,714 to €345,178
- Contributions +€141,000
up €141,000 (+687%), from €20,535 to €161,535
- Debts after one year -€94,396
down €94,396 (-12.5%), from €758,068 to €663,672
- Current portion of long-term debt +€47,611
up €47,611 (+48.9%), from €97,324 to €144,934
Income statement
- Gross operating margin +€1.1m
up €1.1m (+189%), from €587,804 to €1.7m
- Staff costs +€350,049
up €350,049 (+111%), from €314,953 to €665,002
- Taxes +€173,087
up €173,087 (+440%), from €39,305 to €212,392
- Depreciation +€60,030
up €60,030 (+219%), from €27,457 to €87,487
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€192,666
Gross operating margin
+€1.1m
Staff costs
-€350,049
Depreciation
-€60,030
Other operating charges
-€5,211
Other operating items
-€153
Financial income
+€2,906
Financial charges
-€11,504
Taxes
-€173,087
Deferred taxes and other
-€200
Result 2025
€707,363
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€928,188
Investment
-€248,817
Financing
-€230,785
Cash 2024
€572,889
From operations (derived)
+€928,188
Net result for the year
+€707,363
Depreciation
+€87,487
Receivables after one year
-€49,750
Receivables within one year
-€58,626
Deferred charges and accrued income
-€44,098
Trade debts
+€43,482
Tax, wage and social debts
+€37,366
Other debts
+€159,464
Accrued charges and deferred income
+€45,501
Investment (derived)
-€248,817
Investment in fixed assets (net)
-€248,817
Financing
-€230,785
Debts after one year
-€94,396
Current portion of long-term debt
+€47,611
Contributions, distributions and other
-€184,000
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,271,627 | €2,034,018 | +€762,391 | +60.0% |
| Fixed assets | 21/28 | €570,175 | €731,505 | +€161,330 | +28.3% |
| Intangible fixed assets | 21 | €555,923 | €719,056 | +€163,133 | +29.3% |
| Tangible fixed assets | 22/27 | €14,253 | €12,449 | -€1,804 | -12.7% |
| Land and buildings | 22 | €9,118 | €6,599 | -€2,518 | -27.6% |
| Furniture and vehicles | 24 | €5,135 | €5,850 | +€715 | +13.9% |
| Current assets | 29/58 | €701,452 | €1,302,513 | +€601,061 | +85.7% |
| Amounts receivable after more than one year | 29 | - | €49,750 | +€49,750 | |
| Other amounts receivable | 291 | - | €49,750 | +€49,750 | |
| Amounts receivable within one year | 40/41 | €1,772 | €60,398 | +€58,626 | +3,309% |
| Trade receivables | 40 | €43 | €1,627 | +€1,584 | +3,719% |
| Other amounts receivable | 41 | €1,729 | €58,771 | +€57,042 | +3,299% |
| Current investments | 50/53 | €15,063 | €15,063 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €572,889 | €1,021,476 | +€448,587 | +78.3% |
| Deferred charges and accrued income | 490/1 | €111,728 | €155,826 | +€44,098 | +39.5% |
| Total equity and liabilities | 10/49 | €1,271,627 | €2,034,018 | +€762,391 | +60.0% |
| Equity | 10/15 | €111,171 | €634,534 | +€523,363 | +471% |
| Contributions | 10/11 | €20,535 | €161,535 | +€141,000 | +687% |
| Reserves | 13 | €90,633 | €472,999 | +€382,366 | +422% |
| Tax-exempt reserves | 132 | €31,633 | €126,300 | +€94,667 | +299% |
| Distributable reserves | 133 | €59,000 | €346,699 | +€287,699 | +488% |
| Profit (loss) carried forward | 14 | €3 | - | -€3 | |
| Amounts payable | 17/49 | €1,160,456 | €1,399,483 | +€239,027 | +20.6% |
| Amounts payable after more than one year | 17 | €758,068 | €663,672 | -€94,396 | -12.5% |
| Financial debts | 170/4 | €758,068 | €663,672 | -€94,396 | -12.5% |
| Amounts payable within one year | 42/48 | €402,198 | €690,120 | +€287,922 | +71.6% |
| Current portion of amounts payable after more than one year | 42 | €97,324 | €144,934 | +€47,611 | +48.9% |
| Trade debts | 44 | €21,160 | €64,642 | +€43,482 | +205% |
| Suppliers | 440/4 | €21,160 | €64,642 | +€43,482 | +205% |
| Taxes, remuneration and social security | 45 | €97,999 | €135,365 | +€37,366 | +38.1% |
| Taxes | 450/3 | €43,508 | €36,398 | -€7,110 | -16.3% |
| Remuneration and social security | 454/9 | €54,491 | €98,966 | +€44,475 | +81.6% |
| Other amounts payable | 47/48 | €185,714 | €345,178 | +€159,464 | +85.9% |
| Accrued charges and deferred income | 492/3 | €190 | €45,691 | +€45,501 | +23,891% |
| Remuneration, social security and pensions | 62 | €314,953 | €665,002 | +€350,049 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,457 | €87,487 | +€60,030 | +219% |
| Other operating charges | 640/8 | €5,553 | €10,764 | +€5,211 | +93.8% |
| Non-recurring operating charges | 66A | €400 | €553 | +€153 | +38.2% |
| Gross operating margin | 9900 | €587,804 | €1,699,830 | +€1.1m | +189% |
| Operating profit (loss) | 9901 | €239,443 | €936,025 | +€696,582 | +291% |
| Financial income | 75/76B | €1,297 | €4,203 | +€2,906 | +224% |
| Recurring financial income | 75 | €1,297 | €4,203 | +€2,906 | +224% |
| Financial charges | 65/66B | €8,969 | €20,473 | +€11,504 | +128% |
| Recurring financial charges | 65 | €8,969 | €20,473 | +€11,504 | +128% |
| Profit (loss) for the period before taxes | 9903 | €231,770 | €919,755 | +€687,985 | +297% |
| Transfer from deferred taxes | 780 | €200 | - | -€200 | |
| Income taxes | 67/77 | €39,305 | €212,392 | +€173,087 | +440% |
| Profit (loss) for the period | 9904 | €192,666 | €707,363 | +€514,698 | +267% |
| Transfer from tax-exempt reserves | 789 | €600 | - | -€600 | |
| Transfer to tax-exempt reserves | 689 | - | €94,667 | +€94,667 | |
| Profit (loss) for the period to be appropriated | 9905 | €193,266 | €612,697 | +€419,431 | +217% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.