CONSULTANCY DECAT: 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.
CONSULTANCY DECAT
Largest movements
- Stocks and contracts +€2.9m
up €2.9m (+112%), from €2.6m to €5.5m
- Receivables within one year +€723,728
up €723,728 (+662%), from €109,343 to €833,070
of which Trade receivables: +€761,260
- Cash +€270,422
up €270,422 (+187%), from €144,335 to €414,756
mainly Advances received (+€1.9m) and Debts after one year (+€1.5m)
- Advances received +€1.9m
up €1.9m (+162%), from €1.1m to €3.0m
- Debts after one year +€1.5m
up €1.5m (+111%), from €1.3m to €2.8m
- Other debts +€365,691
up €365,691 (+2,263%), from €16,160 to €381,852
- Trade debts +€187,603
up €187,603 (+76.7%), from €244,452 to €432,056
- Gross operating margin +€13,745
up €13,745, from -€2,771 to €10,974
- Financial charges +€9,762
up €9,762 (+227%), from €4,304 to €14,066
- Financial income -€6,322
down €6,322 (-31.2%), from €20,274 to €13,952
- Other operating charges +€1,520
up €1,520 (+337%), from €451 to €1,970
- Depreciation -€369
down €369 (-17.3%), from €2,126 to €1,757
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 | €2,846,652 | €6,745,348 | +€3.9m | +137% |
| Fixed assets | 21/28 | €4,338 | €6,783 | +€2,445 | +56.4% |
| Tangible fixed assets | 22/27 | €4,338 | €6,783 | +€2,445 | +56.4% |
| Furniture and vehicles | 24 | €727 | €38 | -€690 | -94.8% |
| Other tangible fixed assets | 26 | €3,610 | €6,745 | +€3,134 | +86.8% |
| Current assets | 29/58 | €2,842,314 | €6,738,566 | +€3.9m | +137% |
| Stocks and contracts in progress | 3 | €2,587,366 | €5,490,739 | +€2.9m | +112% |
| Contracts in progress | 37 | €2,587,366 | €5,490,739 | +€2.9m | +112% |
| Amounts receivable within one year | 40/41 | €109,343 | €833,070 | +€723,728 | +662% |
| Trade receivables | 40 | €28,850 | €790,110 | +€761,260 | +2,639% |
| Other amounts receivable | 41 | €80,493 | €42,960 | -€37,533 | -46.6% |
| Cash at bank and in hand | 54/58 | €144,335 | €414,756 | +€270,422 | +187% |
| Deferred charges and accrued income | 490/1 | €1,271 | €0 | -€1,271 | -100% |
| Total equity and liabilities | 10/49 | €2,846,652 | €6,745,348 | +€3.9m | +137% |
| Equity | 10/15 | €75,694 | €80,304 | +€4,610 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,094 | €61,704 | +€4,610 | +8.1% |
| Distributable reserves | 133 | €57,094 | €61,704 | +€4,610 | +8.1% |
| Amounts payable | 17/49 | €2,770,958 | €6,665,044 | +€3.9m | +141% |
| Amounts payable after more than one year | 17 | €1,311,985 | €2,769,688 | +€1.5m | +111% |
| Financial debts | 170/4 | €1,311,985 | €2,769,688 | +€1.5m | +111% |
| Amounts payable within one year | 42/48 | €1,458,973 | €3,888,481 | +€2.4m | +167% |
| Financial debts | 43 | €2 | €0 | -€2 | -100% |
| Credit institutions | 430/8 | €2 | €0 | -€2 | -100% |
| Trade debts | 44 | €244,452 | €432,056 | +€187,603 | +76.7% |
| Suppliers | 440/4 | €244,452 | €432,056 | +€187,603 | +76.7% |
| Advances received on contracts in progress | 46 | €1,140,902 | €2,991,995 | +€1.9m | +162% |
| Taxes, remuneration and social security | 45 | €57,456 | €82,578 | +€25,122 | +43.7% |
| Taxes | 450/3 | €57,456 | €82,578 | +€25,122 | +43.7% |
| Other amounts payable | 47/48 | €16,160 | €381,852 | +€365,691 | +2,263% |
| Accrued charges and deferred income | 492/3 | €0 | €6,876 | +€6,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,126 | €1,757 | -€369 | -17.3% |
| Other operating charges | 640/8 | €451 | €1,970 | +€1,520 | +337% |
| Gross operating margin | 9900 | -€2,771 | €10,974 | +€13,745 | |
| Operating profit (loss) | 9901 | -€5,348 | €7,247 | +€12,594 | |
| Financial income | 75/76B | €20,274 | €13,952 | -€6,322 | -31.2% |
| Recurring financial income | 75 | €20,274 | €13,952 | -€6,322 | -31.2% |
| Financial charges | 65/66B | €4,304 | €14,066 | +€9,762 | +227% |
| Recurring financial charges | 65 | €4,304 | €14,066 | +€9,762 | +227% |
| Profit (loss) for the period before taxes | 9903 | €10,622 | €7,133 | -€3,490 | -32.9% |
| Income taxes | 67/77 | €2,402 | €2,523 | +€121 | +5.0% |
| Profit (loss) for the period | 9904 | €8,220 | €4,610 | -€3,611 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,220 | €4,610 | -€3,611 | -43.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.