DAENENS CONSULTANCY: what changed
What changed
DAENENS CONSULTANCY
NACE 82.100, Office administrative and support services
filed annual accounts (NBB)
Net result for the year
€262,816
2024 · €482,354-€219,538
Equity
€649,239
2024 · €1.1m-€457,184
Cash
€1.3m
2024 · €1.2m+€125,470
Balance sheet total
€3.0m
2024 · €2.2m+€822,990
Largest movements
Assets
- Receivables within one year +€716,580
up €716,580 (+106%), from €675,572 to €1.4m
of which Other amounts receivable: +€1.1m
- Cash +€125,470
up €125,470 (+10.4%), from €1.2m to €1.3m
mainly Other debts (+€1.5m) and Net result for the year (+€262,816)
- Intangible fixed assets -€39,850
down €39,850 (-23.0%), from €173,339 to €133,489
Equity and liabilities
- Other debts +€1.5m
up €1.5m (+492%), from €309,631 to €1.8m
- Profit (loss) carried forward -€457,184
down €457,184 (-49.9%), from €915,373 to €458,189
- Trade debts -€199,312
down €199,312 (-35.7%), from €558,378 to €359,066
- Short-term financial debts -€59,393
down €59,393 (-67.3%), from €88,263 to €28,871
of which Credit institutions: -€88,263
Income statement
- Gross operating margin -€219,996
down €219,996 (-16.0%), from €1.4m to €1.2m
- Taxes -€74,089
down €74,089 (-42.8%), from €172,955 to €98,866
- Staff costs +€69,459
up €69,459 (+10.7%), from €646,392 to €715,850
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
€482,354
Gross operating margin
-€219,996
Staff costs
-€69,459
Depreciation
-€7,726
Write-downs
+€30
Other operating charges
+€1,845
Financial income
+€1,042
Financial charges
+€637
Taxes
+€74,089
Result 2025
€262,816
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
+€950,210
Investment
-€45,347
Financing
-€779,393
Cash 2024
€1.2m
From operations (derived)
+€950,210
Net result for the year
+€262,816
Depreciation
+€71,361
Receivables within one year
-€716,580
Deferred charges and accrued income
-€6,954
Trade debts
-€199,312
Tax, wage and social debts
+€14,581
Other debts
+€1.5m
Investment (derived)
-€45,347
Investment in fixed assets (net)
-€45,347
Financing
-€779,393
Short-term financial debts
-€59,393
Contributions, distributions and other
-€720,000
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,211,536 | €3,034,526 | +€822,990 | +37.2% |
| Fixed assets | 21/28 | €321,738 | €295,723 | -€26,014 | -8.1% |
| Intangible fixed assets | 21 | €173,339 | €133,489 | -€39,850 | -23.0% |
| Tangible fixed assets | 22/27 | €148,399 | €162,234 | +€13,836 | +9.3% |
| Land and buildings | 22 | €31,526 | €31,526 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,414 | €0 | -€2,414 | -100% |
| Furniture and vehicles | 24 | €85,102 | €49,906 | -€35,197 | -41.4% |
| Other tangible fixed assets | 26 | €29,357 | €29,357 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €51,446 | +€51,446 | |
| Current assets | 29/58 | €1,889,799 | €2,738,803 | +€849,004 | +44.9% |
| Amounts receivable within one year | 40/41 | €675,572 | €1,392,152 | +€716,580 | +106% |
| Trade receivables | 40 | €385,122 | €41,228 | -€343,894 | -89.3% |
| Other amounts receivable | 41 | €290,450 | €1,350,923 | +€1.1m | +365% |
| Cash at bank and in hand | 54/58 | €1,211,728 | €1,337,198 | +€125,470 | +10.4% |
| Deferred charges and accrued income | 490/1 | €2,499 | €9,453 | +€6,954 | +278% |
| Total equity and liabilities | 10/49 | €2,211,536 | €3,034,526 | +€822,990 | +37.2% |
| Equity | 10/15 | €1,106,423 | €649,239 | -€457,184 | -41.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €129,550 | €129,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,102 | €27,102 | = | 0.0% |
| Legal reserve | 130 | €27,102 | €27,102 | = | 0.0% |
| Distributable reserves | 133 | €102,448 | €102,448 | = | 0.0% |
| Profit (loss) carried forward | 14 | €915,373 | €458,189 | -€457,184 | -49.9% |
| Amounts payable | 17/49 | €1,105,114 | €2,385,288 | +€1.3m | +116% |
| Amounts payable within one year | 42/48 | €1,105,114 | €2,385,288 | +€1.3m | +116% |
| Financial debts | 43 | €88,263 | €28,871 | -€59,393 | -67.3% |
| Credit institutions | 430/8 | €88,263 | - | -€88,263 | |
| Other loans | 439 | - | €28,871 | +€28,871 | |
| Trade debts | 44 | €558,378 | €359,066 | -€199,312 | -35.7% |
| Suppliers | 440/4 | €558,378 | €359,066 | -€199,312 | -35.7% |
| Taxes, remuneration and social security | 45 | €148,841 | €163,421 | +€14,581 | +9.8% |
| Taxes | 450/3 | €71,058 | €63,913 | -€7,146 | -10.1% |
| Remuneration and social security | 454/9 | €77,783 | €99,509 | +€21,726 | +27.9% |
| Other amounts payable | 47/48 | €309,631 | €1,833,929 | +€1.5m | +492% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €646,392 | €715,850 | +€69,459 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,636 | €71,361 | +€7,726 | +12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30 | - | -€30 | |
| Other operating charges | 640/8 | €9,901 | €8,056 | -€1,845 | -18.6% |
| Gross operating margin | 9900 | €1,377,708 | €1,157,712 | -€219,996 | -16.0% |
| Operating profit (loss) | 9901 | €657,750 | €362,444 | -€295,306 | -44.9% |
| Financial income | 75/76B | €1,232 | €2,274 | +€1,042 | +84.6% |
| Recurring financial income | 75 | €1,232 | €2,274 | +€1,042 | +84.6% |
| Financial charges | 65/66B | €3,672 | €3,036 | -€637 | -17.3% |
| Recurring financial charges | 65 | €3,672 | €3,036 | -€637 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €655,309 | €361,682 | -€293,627 | -44.8% |
| Income taxes | 67/77 | €172,955 | €98,866 | -€74,089 | -42.8% |
| Profit (loss) for the period | 9904 | €482,354 | €262,816 | -€219,538 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €482,354 | €262,816 | -€219,538 | -45.5% |
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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.