De Consultant: 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 Consultant
Largest movements
- Receivables within one year +€59,577
up €59,577 (+218%), from €27,338 to €86,915
- Cash +€19,922
up €19,922 (+48.4%), from €41,121 to €61,043
mainly Other debts (+€94,498) and Net result for the year (+€85,318)
- Tangible fixed assets -€10,106
down €10,106 (-31.1%), from €32,503 to €22,397
of which Furniture and vehicles: -€9,612
- Other debts +€94,498
up €94,498 (+4,054%), from €2,331 to €96,829
- Profit (loss) carried forward -€29,682
down €29,682 (-86.6%), from €34,260 to €4,578
- Tax, wage and social debts +€15,661
up €15,661 (+107%), from €14,578 to €30,238
of which Taxes: +€9,162
- Debts after one year -€12,266
down €12,266 (-57.0%), from €21,523 to €9,257
- Accrued charges and deferred income -€3,000
no longer reported in 2025 (was €3,000)
- Gross operating margin +€81,190
up €81,190 (+193%), from €42,064 to €123,254
- Taxes +€16,341
up €16,341 (+205%), from €7,987 to €24,328
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 | €102,478 | €170,355 | +€67,877 | +66.2% |
| Fixed assets | 21/28 | €34,019 | €22,397 | -€11,622 | -34.2% |
| Tangible fixed assets | 22/27 | €32,503 | €22,397 | -€10,106 | -31.1% |
| Plant, machinery and equipment | 23 | €950 | €456 | -€494 | -52.0% |
| Furniture and vehicles | 24 | €31,553 | €21,941 | -€9,612 | -30.5% |
| Financial fixed assets | 28 | €1,516 | - | -€1,516 | |
| Current assets | 29/58 | €68,460 | €147,958 | +€79,498 | +116% |
| Amounts receivable within one year | 40/41 | €27,338 | €86,915 | +€59,577 | +218% |
| Trade receivables | 40 | €27,338 | €86,915 | +€59,577 | +218% |
| Cash at bank and in hand | 54/58 | €41,121 | €61,043 | +€19,922 | +48.4% |
| Total equity and liabilities | 10/49 | €102,478 | €170,355 | +€67,877 | +66.2% |
| Equity | 10/15 | €45,442 | €15,760 | -€29,682 | -65.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,182 | €10,182 | = | 0.0% |
| Distributable reserves | 133 | €10,182 | €10,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,260 | €4,578 | -€29,682 | -86.6% |
| Amounts payable | 17/49 | €57,037 | €154,595 | +€97,559 | +171% |
| Amounts payable after more than one year | 17 | €21,523 | €9,257 | -€12,266 | -57.0% |
| Financial debts | 170/4 | €21,523 | €9,257 | -€12,266 | -57.0% |
| Amounts payable within one year | 42/48 | €32,513 | €145,338 | +€112,824 | +347% |
| Current portion of amounts payable after more than one year | 42 | €12,178 | €12,266 | +€88 | +0.7% |
| Trade debts | 44 | €3,427 | €6,005 | +€2,578 | +75.2% |
| Suppliers | 440/4 | €3,427 | €6,005 | +€2,578 | +75.2% |
| Taxes, remuneration and social security | 45 | €14,578 | €30,238 | +€15,661 | +107% |
| Taxes | 450/3 | €11,459 | €20,621 | +€9,162 | +80.0% |
| Remuneration and social security | 454/9 | €3,119 | €9,617 | +€6,499 | +208% |
| Other amounts payable | 47/48 | €2,331 | €96,829 | +€94,498 | +4,054% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,452 | €12,116 | -€336 | -2.7% |
| Other operating charges | 640/8 | €132 | €1,166 | +€1,034 | +785% |
| Gross operating margin | 9900 | €42,064 | €123,254 | +€81,190 | +193% |
| Operating profit (loss) | 9901 | €29,480 | €109,973 | +€80,493 | +273% |
| Financial charges | 65/66B | €400 | €327 | -€73 | -18.2% |
| Recurring financial charges | 65 | €400 | €327 | -€73 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €29,080 | €109,646 | +€80,566 | +277% |
| Income taxes | 67/77 | €7,987 | €24,328 | +€16,341 | +205% |
| Profit (loss) for the period | 9904 | €21,093 | €85,318 | +€64,225 | +304% |
| Profit (loss) for the period to be appropriated | 9905 | €21,093 | €85,318 | +€64,225 | +304% |
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 15 October 2026 via checked.be.