DE&B Consulting: 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.
DE&B Consulting
Largest movements
- Receivables within one year +€64,705
up €64,705 (+459%), from €14,099 to €78,804
of which Trade receivables: +€52,980
- Deferred charges and accrued income -€4,355
down €4,355 (-56.6%), from €7,694 to €3,338
- Tangible fixed assets -€4,181
down €4,181 (-26.1%), from €16,024 to €11,843
of which Other tangible fixed assets: -€3,213
- Cash -€2,332
down €2,332 (-1.9%), from €125,831 to €123,499
mainly Receivables within one year (-€64,705) and Other debts (-€5,572)
- Reserves +€36,042
up €36,042 (+26.8%), from €134,591 to €170,633
of which Distributable reserves: +€37,902
- Trade debts +€14,356
up €14,356 (+975%), from €1,472 to €15,828
- Tax, wage and social debts +€9,012
up €9,012 (+48,950%), from €18 to €9,030
- Other debts -€5,572
down €5,572 (-100%), from €5,572 to €0
- Taxes +€10,245
up €10,245 (+154%), from €6,651 to €16,896
- Gross operating margin +€9,422
up €9,422 (+18.4%), from €51,312 to €60,734
- Other operating charges +€758
up €758 (+52.3%), from €1,450 to €2,207
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 | €163,647 | €217,484 | +€53,837 | +32.9% |
| Fixed assets | 21/28 | €16,024 | €11,843 | -€4,181 | -26.1% |
| Tangible fixed assets | 22/27 | €16,024 | €11,843 | -€4,181 | -26.1% |
| Furniture and vehicles | 24 | €2,502 | €1,534 | -€968 | -38.7% |
| Other tangible fixed assets | 26 | €13,522 | €10,309 | -€3,213 | -23.8% |
| Current assets | 29/58 | €147,624 | €205,641 | +€58,018 | +39.3% |
| Amounts receivable within one year | 40/41 | €14,099 | €78,804 | +€64,705 | +459% |
| Trade receivables | 40 | €10,724 | €63,704 | +€52,980 | +494% |
| Other amounts receivable | 41 | €3,376 | €15,101 | +€11,725 | +347% |
| Cash at bank and in hand | 54/58 | €125,831 | €123,499 | -€2,332 | -1.9% |
| Deferred charges and accrued income | 490/1 | €7,694 | €3,338 | -€4,355 | -56.6% |
| Total equity and liabilities | 10/49 | €163,647 | €217,484 | +€53,837 | +32.9% |
| Equity | 10/15 | €153,191 | €189,233 | +€36,042 | +23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,591 | €170,633 | +€36,042 | +26.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €132,731 | €170,633 | +€37,902 | +28.6% |
| Amounts payable | 17/49 | €10,456 | €28,251 | +€17,795 | +170% |
| Amounts payable within one year | 42/48 | €10,456 | €28,251 | +€17,795 | +170% |
| Financial debts | 43 | €3,393 | €3,393 | -€0 | 0.0% |
| Credit institutions | 430/8 | €3,393 | €3,393 | -€0 | 0.0% |
| Trade debts | 44 | €1,472 | €15,828 | +€14,356 | +975% |
| Suppliers | 440/4 | €1,472 | €15,828 | +€14,356 | +975% |
| Taxes, remuneration and social security | 45 | €18 | €9,030 | +€9,012 | +48,950% |
| Taxes | 450/3 | €18 | €9,030 | +€9,012 | +48,950% |
| Other amounts payable | 47/48 | €5,572 | €0 | -€5,572 | -100% |
| Remuneration, social security and pensions | 62 | €288 | - | -€288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,732 | €4,181 | +€448 | +12.0% |
| Other operating charges | 640/8 | €1,450 | €2,207 | +€758 | +52.3% |
| Gross operating margin | 9900 | €51,312 | €60,734 | +€9,422 | +18.4% |
| Operating profit (loss) | 9901 | €45,842 | €54,346 | +€8,504 | +18.6% |
| Financial income | 75/76B | €0 | €248 | +€248 | +63,577% |
| Recurring financial income | 75 | €0 | €248 | +€248 | +63,577% |
| Financial charges | 65/66B | €1,344 | €1,657 | +€313 | +23.3% |
| Recurring financial charges | 65 | €1,344 | €1,657 | +€313 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €44,499 | €52,938 | +€8,439 | +19.0% |
| Income taxes | 67/77 | €6,651 | €16,896 | +€10,245 | +154% |
| Profit (loss) for the period | 9904 | €37,848 | €36,042 | -€1,806 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,848 | €36,042 | -€1,806 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.