D&E Consulting: what changed
Two fiscal 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.
D&E Consulting
Largest movements
- Receivables within one year +€50,719
up €50,719 (+342.9%), from €14,792 to €65,511
of which Other amounts receivable: +€53,739
- Deferred charges and accrued income +€727
up €727 (+363.7%), from €200 to €927
- Cash -€723
down €723 (-28.9%), from €2,500 to €1,777
mainly Receivables within one year (-€50,719) and Accrued charges and deferred income (-€816)
- Reserves +€34,398
up €34,398 (+461.6%), from €7,452 to €41,850
- Tax, wage and social debts +€16,441
up €16,441 (+342.6%), from €4,800 to €21,241
- Accrued charges and deferred income -€816
no longer reported in 2025 (was €816)
- Gross operating margin +€38,741
up €38,741 (+388.0%), from €9,986 to €48,727
- Taxes +€10,944
up €10,944 (+440.6%), from €2,484 to €13,428
- Other operating charges +€1,767
up €1,767 (+3534.0%), from €50 to €1,817
- Financial income +€997
new in 2025: €997
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.
Cash bridge derived
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 | €17,492 | €68,216 | +€50,724 | +290.0% |
| Current assets | 29/58 | €17,492 | €68,216 | +€50,724 | +290.0% |
| Amounts receivable within one year | 40/41 | €14,792 | €65,511 | +€50,719 | +342.9% |
| Trade receivables | 40 | €14,792 | €11,771 | -€3,020 | -20.4% |
| Other amounts receivable | 41 | - | €53,739 | +€53,739 | |
| Cash at bank and in hand | 54/58 | €2,500 | €1,777 | -€723 | -28.9% |
| Deferred charges and accrued income | 490/1 | €200 | €927 | +€727 | +363.7% |
| Total equity and liabilities | 10/49 | €17,492 | €68,216 | +€50,724 | +290.0% |
| Equity | 10/15 | €9,952 | €44,375 | +€34,423 | +345.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,452 | €41,850 | +€34,398 | +461.6% |
| Distributable reserves | 133 | €7,452 | €41,850 | +€34,398 | +461.6% |
| Profit (loss) carried forward | 14 | - | €25 | +€25 | |
| Amounts payable | 17/49 | €7,540 | €23,840 | +€16,301 | +216.2% |
| Amounts payable within one year | 42/48 | €6,724 | €23,840 | +€17,116 | +254.5% |
| Trade debts | 44 | €1,925 | €2,600 | +€675 | +35.1% |
| Suppliers | 440/4 | €1,925 | €2,600 | +€675 | +35.1% |
| Taxes, remuneration and social security | 45 | €4,800 | €21,241 | +€16,441 | +342.6% |
| Taxes | 450/3 | €4,800 | €21,241 | +€16,441 | +342.6% |
| Accrued charges and deferred income | 492/3 | €816 | - | -€816 | |
| Other operating charges | 640/8 | €50 | €1,817 | +€1,767 | +3534.0% |
| Gross operating margin | 9900 | €9,986 | €48,727 | +€38,741 | +388.0% |
| Operating profit (loss) | 9901 | €9,936 | €46,910 | +€36,974 | +372.1% |
| Financial income | 75/76B | - | €997 | +€997 | |
| Recurring financial income | 75 | - | €997 | +€997 | |
| Financial charges | 65/66B | - | €56 | +€56 | |
| Recurring financial charges | 65 | - | €56 | +€56 | |
| Profit (loss) for the period before taxes | 9903 | €9,936 | €47,852 | +€37,916 | +381.6% |
| Income taxes | 67/77 | €2,484 | €13,428 | +€10,944 | +440.6% |
| Profit (loss) for the period | 9904 | €7,452 | €34,423 | +€26,971 | +361.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,452 | €34,423 | +€26,971 | +361.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.