DE BRUYN 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 BRUYN CONSULTING
Largest movements
- Cash +€62,576
up €62,576 (+194%), from €32,241 to €94,816
mainly Net result for the year (+€77,797) and Tax, wage and social debts (+€809)
- Receivables within one year +€15,939
up €15,939 (+120%), from €13,285 to €29,224
of which Other amounts receivable: +€15,570
- Profit (loss) carried forward +€77,797
up €77,797 (+280%), from €27,820 to €105,617
- Gross operating margin +€60,618
up €60,618 (+166%), from €36,507 to €97,125
- Taxes +€12,494
up €12,494 (+180%), from €6,955 to €19,449
- Depreciation -€1,328
no longer reported in 2025 (was €1,328)
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 | €45,526 | €124,040 | +€78,514 | +172% |
| Current assets | 29/58 | €45,526 | €124,040 | +€78,514 | +172% |
| Amounts receivable within one year | 40/41 | €13,285 | €29,224 | +€15,939 | +120% |
| Trade receivables | 40 | €10,285 | €10,653 | +€368 | +3.6% |
| Other amounts receivable | 41 | €3,000 | €18,570 | +€15,570 | +519% |
| Cash at bank and in hand | 54/58 | €32,241 | €94,816 | +€62,576 | +194% |
| Total equity and liabilities | 10/49 | €45,526 | €124,040 | +€78,514 | +172% |
| Equity | 10/15 | €30,820 | €108,617 | +€77,797 | +252% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,820 | €105,617 | +€77,797 | +280% |
| Amounts payable | 17/49 | €14,706 | €15,423 | +€717 | +4.9% |
| Amounts payable within one year | 42/48 | €14,706 | €15,423 | +€717 | +4.9% |
| Trade debts | 44 | €741 | €649 | -€92 | -12.4% |
| Suppliers | 440/4 | €741 | €649 | -€92 | -12.4% |
| Taxes, remuneration and social security | 45 | €13,964 | €14,774 | +€809 | +5.8% |
| Taxes | 450/3 | €13,964 | €14,774 | +€809 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,328 | - | -€1,328 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €36,507 | €97,125 | +€60,618 | +166% |
| Operating profit (loss) | 9901 | €34,792 | €96,726 | +€61,934 | +178% |
| Financial income | 75/76B | - | €570 | +€570 | |
| Recurring financial income | 75 | - | €570 | +€570 | |
| Financial charges | 65/66B | €17 | €50 | +€33 | +196% |
| Recurring financial charges | 65 | €17 | €50 | +€33 | +196% |
| Profit (loss) for the period before taxes | 9903 | €34,775 | €97,246 | +€62,471 | +180% |
| Income taxes | 67/77 | €6,955 | €19,449 | +€12,494 | +180% |
| Profit (loss) for the period | 9904 | €27,820 | €77,797 | +€49,977 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €27,820 | €77,797 | +€49,977 | +180% |
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 16 October 2026 via checked.be.