CONSULTANCY & CATERING SERVICES DEGREEF: what changed
What changed
CONSULTANCY & CATERING SERVICES DEGREEF
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€31,358
2024 · €35,943-€4,585
Equity
€335,039
2024 · €332,213+€2,827
Cash
€260,898
2024 · €205,978+€54,920
Balance sheet total
€418,218
2024 · €398,612+€19,605
Largest movements
Assets
- Cash +€54,920
up €54,920 (+26.7%), from €205,978 to €260,898
mainly Net result for the year (+€31,358) and Receivables within one year (+€26,352)
- Receivables within one year -€26,352
down €26,352 (-31.2%), from €84,412 to €58,060
of which Other amounts receivable: -€14,495
- Tangible fixed assets -€6,865
down €6,865 (-13.9%), from €49,451 to €42,586
of which Furniture and vehicles: -€3,505
Equity and liabilities
- Other debts +€16,957
up €16,957 (+52.6%), from €32,234 to €49,192
Income statement
- Gross operating margin -€22,465
down €22,465 (-28.1%), from €79,822 to €57,357
- Depreciation -€16,939
down €16,939 (-62.2%), from €27,225 to €10,286
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
€35,943
Gross operating margin
-€22,465
Depreciation
+€16,939
Other operating charges
-€88
Financial income
+€717
Financial charges
-€249
Taxes
+€561
Result 2025
€31,358
raises the resultlowers the result
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
+€86,872
Investment
-€3,421
Financing
-€28,532
Cash 2024
€205,978
From operations (derived)
+€86,872
Net result for the year
+€31,358
Depreciation
+€10,286
Stocks and contracts
+€2,928
Receivables within one year
+€26,352
Deferred charges and accrued income
-€830
Trade debts
-€21
Tax, wage and social debts
+€547
Other debts
+€16,957
Accrued charges and deferred income
-€705
Investment (derived)
-€3,421
Investment in fixed assets (net)
-€3,421
Financing
-€28,532
Contributions, distributions and other
-€28,532
Cash 2025
€260,898
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €398,612 | €418,218 | +€19,605 | +4.9% |
| Fixed assets | 21/28 | €49,451 | €42,586 | -€6,865 | -13.9% |
| Tangible fixed assets | 22/27 | €49,451 | €42,586 | -€6,865 | -13.9% |
| Plant, machinery and equipment | 23 | €32,366 | €30,329 | -€2,037 | -6.3% |
| Furniture and vehicles | 24 | €9,119 | €5,614 | -€3,505 | -38.4% |
| Other tangible fixed assets | 26 | €7,966 | €6,643 | -€1,323 | -16.6% |
| Current assets | 29/58 | €349,161 | €375,632 | +€26,470 | +7.6% |
| Stocks and contracts in progress | 3 | €5,892 | €2,964 | -€2,928 | -49.7% |
| Stocks | 30/36 | €5,892 | €2,964 | -€2,928 | -49.7% |
| Amounts receivable within one year | 40/41 | €84,412 | €58,060 | -€26,352 | -31.2% |
| Trade receivables | 40 | €69,918 | €58,060 | -€11,858 | -17.0% |
| Other amounts receivable | 41 | €14,495 | - | -€14,495 | |
| Current investments | 50/53 | €49,888 | €49,888 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €205,978 | €260,898 | +€54,920 | +26.7% |
| Deferred charges and accrued income | 490/1 | €2,992 | €3,822 | +€830 | +27.8% |
| Total equity and liabilities | 10/49 | €398,612 | €418,218 | +€19,605 | +4.9% |
| Equity | 10/15 | €332,213 | €335,039 | +€2,827 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €319,813 | €322,639 | +€2,827 | +0.9% |
| Distributable reserves | 133 | €319,813 | €322,639 | +€2,827 | +0.9% |
| Amounts payable | 17/49 | €66,400 | €83,178 | +€16,778 | +25.3% |
| Amounts payable within one year | 42/48 | €61,051 | €78,534 | +€17,483 | +28.6% |
| Trade debts | 44 | €4,448 | €4,427 | -€21 | -0.5% |
| Suppliers | 440/4 | €4,448 | €4,427 | -€21 | -0.5% |
| Taxes, remuneration and social security | 45 | €24,368 | €24,915 | +€547 | +2.2% |
| Taxes | 450/3 | €21,310 | €21,857 | +€547 | +2.6% |
| Remuneration and social security | 454/9 | €3,058 | €3,058 | = | 0.0% |
| Other amounts payable | 47/48 | €32,234 | €49,192 | +€16,957 | +52.6% |
| Accrued charges and deferred income | 492/3 | €5,349 | €4,644 | -€705 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,225 | €10,286 | -€16,939 | -62.2% |
| Other operating charges | 640/8 | €2,731 | €2,818 | +€88 | +3.2% |
| Gross operating margin | 9900 | €79,822 | €57,357 | -€22,465 | -28.1% |
| Operating profit (loss) | 9901 | €49,866 | €44,252 | -€5,614 | -11.3% |
| Financial income | 75/76B | €1,810 | €2,527 | +€717 | +39.6% |
| Recurring financial income | 75 | €1,810 | €2,527 | +€717 | +39.6% |
| Financial charges | 65/66B | €1,692 | €1,942 | +€249 | +14.7% |
| Recurring financial charges | 65 | €1,692 | €1,942 | +€249 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €49,984 | €44,838 | -€5,146 | -10.3% |
| Income taxes | 67/77 | €14,041 | €13,480 | -€561 | -4.0% |
| Profit (loss) for the period | 9904 | €35,943 | €31,358 | -€4,585 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,943 | €31,358 | -€4,585 | -12.8% |
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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 4 November 2026 via checked.be.