De Maeyer 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 Maeyer Consulting
Largest movements
- Cash -€109,697
down €109,697 (-27.9%), from €393,245 to €283,548
mainly Contributions, distributions and other (-€147,542) and Other debts (-€114,675)
- Tangible fixed assets -€5,452
down €5,452 (-85.3%), from €6,394 to €942
- Receivables within one year +€5,109
up €5,109 (+10.9%), from €46,921 to €52,030
of which Other amounts receivable: +€5,109
- Other debts -€114,675
down €114,675 (-27.2%), from €421,041 to €306,366
- Tax, wage and social debts +€5,082
up €5,082 (+22.5%), from €22,614 to €27,696
of which Taxes: +€3,882
- Gross operating margin +€13,097
up €13,097 (+6.8%), from €191,380 to €204,478
- Taxes +€9,486
up €9,486 (+23.7%), from €40,082 to €49,568
- Depreciation -€5,082
down €5,082 (-43.3%), from €11,745 to €6,663
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 | €447,454 | €337,063 | -€110,391 | -24.7% |
| Fixed assets | 21/28 | €6,394 | €942 | -€5,452 | -85.3% |
| Tangible fixed assets | 22/27 | €6,394 | €942 | -€5,452 | -85.3% |
| Furniture and vehicles | 24 | €6,394 | €942 | -€5,452 | -85.3% |
| Current assets | 29/58 | €441,060 | €336,121 | -€104,939 | -23.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €46,921 | €52,030 | +€5,109 | +10.9% |
| Trade receivables | 40 | €26,681 | €26,681 | = | 0.0% |
| Other amounts receivable | 41 | €20,241 | €25,350 | +€5,109 | +25.2% |
| Cash at bank and in hand | 54/58 | €393,245 | €283,548 | -€109,697 | -27.9% |
| Deferred charges and accrued income | 490/1 | €894 | €543 | -€352 | -39.3% |
| Total equity and liabilities | 10/49 | €447,454 | €337,063 | -€110,391 | -24.7% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €444,954 | €334,563 | -€110,391 | -24.8% |
| Amounts payable within one year | 42/48 | €444,954 | €334,563 | -€110,391 | -24.8% |
| Financial debts | 43 | €1,046 | €65 | -€980 | -93.7% |
| Credit institutions | 430/8 | €1,046 | €65 | -€980 | -93.7% |
| Trade debts | 44 | €254 | €436 | +€182 | +71.7% |
| Suppliers | 440/4 | €254 | €436 | +€182 | +71.7% |
| Taxes, remuneration and social security | 45 | €22,614 | €27,696 | +€5,082 | +22.5% |
| Taxes | 450/3 | €22,614 | €26,496 | +€3,882 | +17.2% |
| Remuneration and social security | 454/9 | €0 | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €421,041 | €306,366 | -€114,675 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,745 | €6,663 | -€5,082 | -43.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €191,380 | €204,478 | +€13,097 | +6.8% |
| Operating profit (loss) | 9901 | €179,130 | €197,295 | +€18,165 | +10.1% |
| Financial income | 75/76B | €83 | €20 | -€62 | -75.7% |
| Recurring financial income | 75 | €83 | €20 | -€62 | -75.7% |
| Financial charges | 65/66B | €98 | €205 | +€107 | +109% |
| Recurring financial charges | 65 | €98 | €205 | +€107 | +109% |
| Profit (loss) for the period before taxes | 9903 | €179,115 | €197,110 | +€17,996 | +10.0% |
| Income taxes | 67/77 | €40,082 | €49,568 | +€9,486 | +23.7% |
| Profit (loss) for the period | 9904 | €139,032 | €147,542 | +€8,510 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €139,032 | €147,542 | +€8,510 | +6.1% |
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 25 October 2026 via checked.be.