De Maeyer Data 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 Data Consulting
Largest movements
- Receivables within one year +€102,445
up €102,445 (+414%), from €24,747 to €127,192
of which Other amounts receivable: +€115,270
- Cash -€70,685
down €70,685 (-40.5%), from €174,519 to €103,834
mainly Receivables within one year (-€102,445) and Other debts (-€35,227)
- Tangible fixed assets -€15,920
down €15,920 (-49.4%), from €32,203 to €16,283
of which Furniture and vehicles: -€13,830
- Reserves +€69,425
up €69,425 (+50.1%), from €138,684 to €208,109
of which Distributable reserves: +€69,425
- Other debts -€35,227
down €35,227 (-48.1%), from €73,227 to €38,000
- Tax, wage and social debts -€20,112
no longer reported in 2025 (was €20,112)
of which Taxes: -€20,000
- Gross operating margin -€7,659
down €7,659 (-6.9%), from €111,548 to €103,889
- Taxes -€2,069
down €2,069 (-10.3%), from €20,069 to €18,000
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 | €233,433 | €247,309 | +€13,876 | +5.9% |
| Fixed assets | 21/28 | €32,203 | €16,283 | -€15,920 | -49.4% |
| Tangible fixed assets | 22/27 | €32,203 | €16,283 | -€15,920 | -49.4% |
| Plant, machinery and equipment | 23 | €4,542 | €2,452 | -€2,090 | -46.0% |
| Furniture and vehicles | 24 | €27,661 | €13,831 | -€13,830 | -50.0% |
| Current assets | 29/58 | €201,230 | €231,026 | +€29,796 | +14.8% |
| Amounts receivable within one year | 40/41 | €24,747 | €127,192 | +€102,445 | +414% |
| Trade receivables | 40 | €24,300 | €11,475 | -€12,825 | -52.8% |
| Other amounts receivable | 41 | €447 | €115,717 | +€115,270 | +25,787% |
| Cash at bank and in hand | 54/58 | €174,519 | €103,834 | -€70,685 | -40.5% |
| Deferred charges and accrued income | 490/1 | €1,964 | - | -€1,964 | |
| Total equity and liabilities | 10/49 | €233,433 | €247,309 | +€13,876 | +5.9% |
| Equity | 10/15 | €139,884 | €209,309 | +€69,425 | +49.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €138,684 | €208,109 | +€69,425 | +50.1% |
| Non-distributable reserves | 130/1 | €120 | €120 | = | 0.0% |
| Reserves not available under the articles | 1311 | €120 | €120 | = | 0.0% |
| Distributable reserves | 133 | €138,564 | €207,989 | +€69,425 | +50.1% |
| Amounts payable | 17/49 | €93,549 | €38,000 | -€55,549 | -59.4% |
| Amounts payable within one year | 42/48 | €93,549 | €38,000 | -€55,549 | -59.4% |
| Trade debts | 44 | €210 | - | -€210 | |
| Suppliers | 440/4 | €210 | - | -€210 | |
| Taxes, remuneration and social security | 45 | €20,112 | - | -€20,112 | |
| Taxes | 450/3 | €20,000 | - | -€20,000 | |
| Remuneration and social security | 454/9 | €112 | - | -€112 | |
| Other amounts payable | 47/48 | €73,227 | €38,000 | -€35,227 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,314 | €15,920 | +€606 | +4.0% |
| Other operating charges | 640/8 | €191 | €720 | +€529 | +277% |
| Gross operating margin | 9900 | €111,548 | €103,889 | -€7,659 | -6.9% |
| Operating profit (loss) | 9901 | €96,043 | €87,249 | -€8,794 | -9.2% |
| Financial income | 75/76B | - | €231 | +€231 | |
| Recurring financial income | 75 | - | €231 | +€231 | |
| Financial charges | 65/66B | €54 | €55 | +€1 | +1.9% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €95,989 | €87,425 | -€8,564 | -8.9% |
| Income taxes | 67/77 | €20,069 | €18,000 | -€2,069 | -10.3% |
| Profit (loss) for the period | 9904 | €75,920 | €69,425 | -€6,495 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,920 | €69,425 | -€6,495 | -8.6% |
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 27 October 2026 via checked.be.