DAEBI 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.
DAEBI CONSULTING
Largest movements
- Receivables within one year +€18,382
up €18,382 (+125.8%), from €14,607 to €32,989
of which Trade receivables: +€13,303
- Cash +€12,416
up €12,416 (+26.1%), from €47,585 to €60,001
mainly Net result for the year (+€32,188) and Depreciation (+€15,279)
- Profit (loss) carried forward +€32,188
up €32,188 (+63.9%), from €50,362 to €82,550
- Tax, wage and social debts -€2,166
down €2,166 (-9.9%), from €21,949 to €19,783
- Gross operating margin -€19,139
down €19,139 (-24.9%), from €76,760 to €57,621
- Depreciation +€7,727
up €7,727 (+102.3%), from €7,552 to €15,279
- Taxes -€7,241
down €7,241 (-44.0%), from €16,441 to €9,200
- Other operating charges -€2,554
down €2,554 (-74.0%), from €3,453 to €899
- Financial charges -€947
down €947 (-94.5%), from €1,002 to €55
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 | €114,203 | €144,140 | +€29,937 | +26.2% |
| Fixed assets | 21/28 | €51,023 | €50,420 | -€603 | -1.2% |
| Tangible fixed assets | 22/27 | €51,023 | €50,420 | -€603 | -1.2% |
| Furniture and vehicles | 24 | €48,535 | €37,063 | -€11,472 | -23.6% |
| Other tangible fixed assets | 26 | €2,488 | €13,357 | +€10,869 | +436.9% |
| Current assets | 29/58 | €63,180 | €93,720 | +€30,540 | +48.3% |
| Amounts receivable within one year | 40/41 | €14,607 | €32,989 | +€18,382 | +125.8% |
| Trade receivables | 40 | €11,788 | €25,091 | +€13,303 | +112.9% |
| Other amounts receivable | 41 | €2,819 | €7,898 | +€5,079 | +180.2% |
| Cash at bank and in hand | 54/58 | €47,585 | €60,001 | +€12,416 | +26.1% |
| Deferred charges and accrued income | 490/1 | €988 | €730 | -€258 | -26.1% |
| Total equity and liabilities | 10/49 | €114,203 | €144,140 | +€29,937 | +26.2% |
| Equity | 10/15 | €90,362 | €122,550 | +€32,188 | +35.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,362 | €82,550 | +€32,188 | +63.9% |
| Amounts payable | 17/49 | €23,841 | €21,590 | -€2,251 | -9.4% |
| Amounts payable within one year | 42/48 | €23,841 | €21,590 | -€2,251 | -9.4% |
| Trade debts | 44 | €1,892 | €1,807 | -€85 | -4.5% |
| Suppliers | 440/4 | €1,892 | €1,807 | -€85 | -4.5% |
| Taxes, remuneration and social security | 45 | €21,949 | €19,783 | -€2,166 | -9.9% |
| Taxes | 450/3 | €21,949 | €19,783 | -€2,166 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,552 | €15,279 | +€7,727 | +102.3% |
| Other operating charges | 640/8 | €3,453 | €899 | -€2,554 | -74.0% |
| Gross operating margin | 9900 | €76,760 | €57,621 | -€19,139 | -24.9% |
| Operating profit (loss) | 9901 | €65,755 | €41,443 | -€24,312 | -37.0% |
| Financial charges | 65/66B | €1,002 | €55 | -€947 | -94.5% |
| Recurring financial charges | 65 | €1,002 | €55 | -€947 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | €64,753 | €41,388 | -€23,365 | -36.1% |
| Income taxes | 67/77 | €16,441 | €9,200 | -€7,241 | -44.0% |
| Profit (loss) for the period | 9904 | €48,312 | €32,188 | -€16,124 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,312 | €32,188 | -€16,124 | -33.4% |
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 3 October 2026 via checked.be.