DE BIEVRE 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 BIEVRE CONSULTING
Largest movements
- Receivables within one year -€102,552
down €102,552 (-70.9%), from €144,721 to €42,168
of which Other amounts receivable: -€84,989
- Tangible fixed assets +€52,850
up €52,850 (+139%), from €37,904 to €90,754
- Cash +€46,016
up €46,016 (+8.2%), from €562,216 to €608,232
mainly Receivables within one year (+€102,552) and Depreciation (+€11,663)
- Deferred charges and accrued income -€8,310
down €8,310 (-72.5%), from €11,466 to €3,157
- Profit (loss) carried forward -€8,358
down €8,358 (-54.1%), from -€15,451 to -€23,809
- Financial charges +€60,077
up €60,077 (+25,670%), from €234 to €60,311
- Taxes -€22,051
down €22,051 (-98.6%), from €22,371 to €320
- Gross operating margin -€20,118
down €20,118 (-38.5%), from €52,271 to €32,153
- Financial income +€15,451
up €15,451 (+82.6%), from €18,714 to €34,164
- Depreciation +€7,540
up €7,540 (+183%), from €4,124 to €11,663
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 | €756,307 | €744,311 | -€11,996 | -1.6% |
| Fixed assets | 21/28 | €37,904 | €90,754 | +€52,850 | +139% |
| Tangible fixed assets | 22/27 | €37,904 | €90,754 | +€52,850 | +139% |
| Furniture and vehicles | 24 | €37,904 | €90,754 | +€52,850 | +139% |
| Current assets | 29/58 | €718,403 | €653,557 | -€64,846 | -9.0% |
| Amounts receivable within one year | 40/41 | €144,721 | €42,168 | -€102,552 | -70.9% |
| Trade receivables | 40 | €21,564 | €4,000 | -€17,564 | -81.5% |
| Other amounts receivable | 41 | €123,157 | €38,168 | -€84,989 | -69.0% |
| Cash at bank and in hand | 54/58 | €562,216 | €608,232 | +€46,016 | +8.2% |
| Deferred charges and accrued income | 490/1 | €11,466 | €3,157 | -€8,310 | -72.5% |
| Total equity and liabilities | 10/49 | €756,307 | €744,311 | -€11,996 | -1.6% |
| Equity | 10/15 | €742,473 | €734,115 | -€8,358 | -1.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €751,719 | €751,719 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €749,859 | €749,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,451 | -€23,809 | -€8,358 | -54.1% |
| Amounts payable | 17/49 | €13,834 | €10,195 | -€3,639 | -26.3% |
| Amounts payable within one year | 42/48 | €9,755 | €8,478 | -€1,277 | -13.1% |
| Trade debts | 44 | €1,761 | €5,736 | +€3,975 | +226% |
| Suppliers | 440/4 | €1,761 | €5,736 | +€3,975 | +226% |
| Taxes, remuneration and social security | 45 | €7,994 | €2,742 | -€5,252 | -65.7% |
| Taxes | 450/3 | €7,994 | €2,742 | -€5,252 | -65.7% |
| Accrued charges and deferred income | 492/3 | €4,079 | €1,717 | -€2,361 | -57.9% |
| Non-recurring operating income | 76A | €1,836 | €18,264 | +€16,428 | +895% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,124 | €11,663 | +€7,540 | +183% |
| Other operating charges | 640/8 | €1,031 | €2,381 | +€1,350 | +131% |
| Gross operating margin | 9900 | €52,271 | €32,153 | -€20,118 | -38.5% |
| Operating profit (loss) | 9901 | €47,117 | €18,109 | -€29,008 | -61.6% |
| Financial income | 75/76B | €18,714 | €34,164 | +€15,451 | +82.6% |
| Recurring financial income | 75 | €18,714 | €34,164 | +€15,451 | +82.6% |
| Financial charges | 65/66B | €234 | €60,311 | +€60,077 | +25,670% |
| Recurring financial charges | 65 | €234 | €60,311 | +€60,077 | +25,670% |
| Profit (loss) for the period before taxes | 9903 | €65,597 | -€8,038 | -€73,635 | |
| Income taxes | 67/77 | €22,371 | €320 | -€22,051 | -98.6% |
| Profit (loss) for the period | 9904 | €43,226 | -€8,358 | -€51,583 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,226 | -€8,358 | -€51,583 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.