DE Consult: 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.
DE Consult
Largest movements
- Cash +€76,347
up €76,347 (+142.7%), from €53,516 to €129,863
mainly Net result for the year (+€89,906) and Stocks and contracts (+€46,808)
- Stocks and contracts -€46,808
down €46,808 (-100.0%), from €46,808 to €0
- Tangible fixed assets +€46,193
up €46,193 (+549.7%), from €8,404 to €54,597
of which Other tangible fixed assets: +€45,117
- Receivables after one year -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Receivables within one year +€20,597
up €20,597 (+13.1%), from €157,763 to €178,360
of which Other amounts receivable: +€20,500
- Reserves +€89,906
up €89,906 (+36.4%), from €247,086 to €336,991
- Other debts -€29,260
down €29,260 (-94.3%), from €31,014 to €1,754
- Debts after one year +€18,077
new in 2025: €18,077
- Tax, wage and social debts -€8,822
down €8,822 (-63.3%), from €13,946 to €5,124
- Current portion of long-term debt +€5,952
new in 2025: €5,952
- Gross operating margin -€3,940
down €3,940 (-3.4%), from €117,460 to €113,520
- Taxes -€1,747
down €1,747 (-6.9%), from €25,224 to €23,477
- Financial income +€1,627
up €1,627 (+28.6%), from €5,698 to €7,326
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 | €296,734 | €371,183 | +€74,449 | +25.1% |
| Fixed assets | 21/28 | €8,404 | €54,597 | +€46,193 | +549.7% |
| Tangible fixed assets | 22/27 | €8,404 | €54,597 | +€46,193 | +549.7% |
| Plant, machinery and equipment | 23 | €853 | €738 | -€116 | -13.5% |
| Furniture and vehicles | 24 | €6,073 | €7,264 | +€1,191 | +19.6% |
| Other tangible fixed assets | 26 | €1,477 | €46,595 | +€45,117 | +3053.7% |
| Current assets | 29/58 | €288,330 | €316,586 | +€28,256 | +9.8% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100.0% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100.0% |
| Stocks and contracts in progress | 3 | €46,808 | €0 | -€46,808 | -100.0% |
| Stocks | 30/36 | €46,808 | €0 | -€46,808 | -100.0% |
| Amounts receivable within one year | 40/41 | €157,763 | €178,360 | +€20,597 | +13.1% |
| Trade receivables | 40 | €17,763 | €17,860 | +€97 | +0.5% |
| Other amounts receivable | 41 | €140,000 | €160,500 | +€20,500 | +14.6% |
| Cash at bank and in hand | 54/58 | €53,516 | €129,863 | +€76,347 | +142.7% |
| Deferred charges and accrued income | 490/1 | €5,243 | €8,363 | +€3,120 | +59.5% |
| Total equity and liabilities | 10/49 | €296,734 | €371,183 | +€74,449 | +25.1% |
| Equity | 10/15 | €249,586 | €339,491 | +€89,906 | +36.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €247,086 | €336,991 | +€89,906 | +36.4% |
| Distributable reserves | 133 | €247,086 | €336,991 | +€89,906 | +36.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,148 | €31,692 | -€15,457 | -32.8% |
| Amounts payable after more than one year | 17 | - | €18,077 | +€18,077 | |
| Financial debts | 170/4 | - | €18,077 | +€18,077 | |
| Amounts payable within one year | 42/48 | €47,148 | €13,615 | -€33,534 | -71.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,952 | +€5,952 | |
| Trade debts | 44 | €2,188 | €785 | -€1,404 | -64.1% |
| Suppliers | 440/4 | €2,188 | €785 | -€1,404 | -64.1% |
| Taxes, remuneration and social security | 45 | €13,946 | €5,124 | -€8,822 | -63.3% |
| Taxes | 450/3 | €13,946 | €5,124 | -€8,822 | -63.3% |
| Other amounts payable | 47/48 | €31,014 | €1,754 | -€29,260 | -94.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €5,929 | +€5,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,750 | €3,634 | +€885 | +32.2% |
| Other operating charges | 640/8 | €2,600 | €1,738 | -€863 | -33.2% |
| Gross operating margin | 9900 | €117,460 | €113,520 | -€3,940 | -3.4% |
| Operating profit (loss) | 9901 | €112,110 | €108,148 | -€3,962 | -3.5% |
| Financial income | 75/76B | €5,698 | €7,326 | +€1,627 | +28.6% |
| Recurring financial income | 75 | €5,698 | €7,326 | +€1,627 | +28.6% |
| Financial charges | 65/66B | €1,149 | €2,091 | +€942 | +82.0% |
| Recurring financial charges | 65 | €1,149 | €2,091 | +€942 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | €116,659 | €113,383 | -€3,276 | -2.8% |
| Income taxes | 67/77 | €25,224 | €23,477 | -€1,747 | -6.9% |
| Profit (loss) for the period | 9904 | €91,435 | €89,906 | -€1,529 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,435 | €89,906 | -€1,529 | -1.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.