DE MARCO 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 MARCO CONSULTING
Largest movements
- Cash +€17,748
up €17,748 (+48.9%), from €36,307 to €54,055
mainly Net result for the year (+€34,767) and Receivables within one year (+€17,440)
- Receivables within one year -€17,440
down €17,440 (-38.2%), from €45,681 to €28,241
of which Other amounts receivable: -€10,353
- Intangible fixed assets -€6,000
down €6,000 (-18.3%), from €32,860 to €26,860
- Tangible fixed assets -€3,160
down €3,160 (-6.2%), from €51,375 to €48,214
of which Land and buildings: -€4,705
- Profit (loss) carried forward +€13,767
up €13,767 (+15.4%), from €89,245 to €103,012
- Trade debts -€8,982
down €8,982 (-95.7%), from €9,382 to €400
- Tax, wage and social debts -€7,940
down €7,940 (-56.1%), from €14,153 to €6,213
- Debts after one year -€6,522
down €6,522 (-25.6%), from €25,526 to €19,003
- Other debts +€5,490
up €5,490 (+46.8%), from €11,730 to €17,220
- Gross operating margin +€24,148
up €24,148 (+45.0%), from €53,689 to €77,837
- Purchases and services -€15,753
down €15,753 (-11.6%), from €136,249 to €120,496
- Turnover +€8,395
up €8,395 (+4.4%), from €189,938 to €198,333
- Taxes -€4,871
down €4,871 (-31.4%), from €15,523 to €10,652
- Depreciation +€3,971
up €3,971 (+42.3%), from €9,382 to €13,353
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 | €166,223 | €157,371 | -€8,852 | -5.3% |
| Fixed assets | 21/28 | €84,235 | €75,075 | -€9,160 | -10.9% |
| Intangible fixed assets | 21 | €32,860 | €26,860 | -€6,000 | -18.3% |
| Tangible fixed assets | 22/27 | €51,375 | €48,214 | -€3,160 | -6.2% |
| Land and buildings | 22 | €46,169 | €41,464 | -€4,705 | -10.2% |
| Furniture and vehicles | 24 | €2,101 | €1,153 | -€949 | -45.1% |
| Other tangible fixed assets | 26 | €3,105 | €5,598 | +€2,493 | +80.3% |
| Current assets | 29/58 | €81,988 | €82,296 | +€308 | +0.4% |
| Amounts receivable within one year | 40/41 | €45,681 | €28,241 | -€17,440 | -38.2% |
| Trade receivables | 40 | €23,919 | €16,833 | -€7,086 | -29.6% |
| Other amounts receivable | 41 | €21,762 | €11,408 | -€10,353 | -47.6% |
| Cash at bank and in hand | 54/58 | €36,307 | €54,055 | +€17,748 | +48.9% |
| Total equity and liabilities | 10/49 | €166,223 | €157,371 | -€8,852 | -5.3% |
| Equity | 10/15 | €94,245 | €108,012 | +€13,767 | +14.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,245 | €103,012 | +€13,767 | +15.4% |
| Amounts payable | 17/49 | €71,978 | €49,359 | -€22,619 | -31.4% |
| Amounts payable after more than one year | 17 | €25,526 | €19,003 | -€6,522 | -25.6% |
| Financial debts | 170/4 | €25,526 | €19,003 | -€6,522 | -25.6% |
| Amounts payable within one year | 42/48 | €46,452 | €30,356 | -€16,097 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €11,187 | €6,523 | -€4,664 | -41.7% |
| Trade debts | 44 | €9,382 | €400 | -€8,982 | -95.7% |
| Suppliers | 440/4 | €9,382 | €400 | -€8,982 | -95.7% |
| Taxes, remuneration and social security | 45 | €14,153 | €6,213 | -€7,940 | -56.1% |
| Taxes | 450/3 | €14,153 | €6,213 | -€7,940 | -56.1% |
| Other amounts payable | 47/48 | €11,730 | €17,220 | +€5,490 | +46.8% |
| Turnover | 70 | €189,938 | €198,333 | +€8,395 | +4.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €136,249 | €120,496 | -€15,753 | -11.6% |
| Remuneration, social security and pensions | 62 | €16,680 | €14,536 | -€2,144 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,382 | €13,353 | +€3,971 | +42.3% |
| Other operating charges | 640/8 | €4,515 | €2,732 | -€1,783 | -39.5% |
| Gross operating margin | 9900 | €53,689 | €77,837 | +€24,148 | +45.0% |
| Operating profit (loss) | 9901 | €23,111 | €47,215 | +€24,105 | +104% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,559 | €1,796 | +€236 | +15.2% |
| Recurring financial charges | 65 | €1,559 | €1,796 | +€236 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €21,558 | €45,419 | +€23,861 | +111% |
| Income taxes | 67/77 | €15,523 | €10,652 | -€4,871 | -31.4% |
| Profit (loss) for the period | 9904 | €6,035 | €34,767 | +€28,732 | +476% |
| Profit (loss) for the period to be appropriated | 9905 | €6,035 | €34,767 | +€28,732 | +476% |
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 19 October 2026 via checked.be.