DE MEESTER CONSULTANTS: 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 MEESTER CONSULTANTS
Largest movements
- Receivables within one year +€154,888
up €154,888 (+477%), from €32,442 to €187,329
- Tangible fixed assets -€43,205
down €43,205 (-3.3%), from €1.3m to €1.3m
of which Land and buildings: -€37,205
- Current investments +€35,938
up €35,938 (+4.6%), from €779,261 to €815,198
- Cash +€27,124
up €27,124 (+125%), from €21,620 to €48,744
mainly Net result for the year (+€139,365) and Depreciation (+€55,519)
- Reserves +€139,365
up €139,365 (+24.5%), from €568,746 to €708,111
of which Distributable reserves: +€139,365
- Trade debts +€25,538
up €25,538 (+102%), from €24,983 to €50,521
- Staff costs +€28,939
up €28,939 (+11.2%), from €258,087 to €287,026
- Gross operating margin -€12,996
down €12,996 (-2.2%), from €580,170 to €567,173
- Taxes -€6,975
down €6,975 (-9.8%), from €71,117 to €64,142
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 | €2,128,430 | €2,307,374 | +€178,944 | +8.4% |
| Fixed assets | 21/28 | €1,295,108 | €1,251,903 | -€43,205 | -3.3% |
| Tangible fixed assets | 22/27 | €1,295,024 | €1,251,820 | -€43,205 | -3.3% |
| Land and buildings | 22 | €657,109 | €619,904 | -€37,205 | -5.7% |
| Furniture and vehicles | 24 | €7,731 | €15,637 | +€7,906 | +102% |
| Other tangible fixed assets | 26 | €630,184 | €616,279 | -€13,905 | -2.2% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €833,322 | €1,055,471 | +€222,148 | +26.7% |
| Amounts receivable within one year | 40/41 | €32,442 | €187,329 | +€154,888 | +477% |
| Trade receivables | 40 | €32,442 | €187,329 | +€154,888 | +477% |
| Current investments | 50/53 | €779,261 | €815,198 | +€35,938 | +4.6% |
| Cash at bank and in hand | 54/58 | €21,620 | €48,744 | +€27,124 | +125% |
| Deferred charges and accrued income | 490/1 | €0 | €4,199 | +€4,199 | |
| Total equity and liabilities | 10/49 | €2,128,430 | €2,307,374 | +€178,944 | +8.4% |
| Equity | 10/15 | €1,631,521 | €1,770,886 | +€139,365 | +8.5% |
| Contributions | 10/11 | €230,000 | €230,000 | = | 0.0% |
| Reserves | 13 | €568,746 | €708,111 | +€139,365 | +24.5% |
| Tax-exempt reserves | 132 | €294,700 | €294,700 | = | 0.0% |
| Distributable reserves | 133 | €274,046 | €413,411 | +€139,365 | +50.9% |
| Profit (loss) carried forward | 14 | €832,776 | €832,776 | = | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €496,909 | €536,487 | +€39,578 | +8.0% |
| Amounts payable within one year | 42/48 | €496,909 | €536,487 | +€39,578 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €24,983 | €50,521 | +€25,538 | +102% |
| Suppliers | 440/4 | €24,983 | €50,521 | +€25,538 | +102% |
| Taxes, remuneration and social security | 45 | €94,286 | €85,336 | -€8,950 | -9.5% |
| Taxes | 450/3 | €62,770 | €60,061 | -€2,709 | -4.3% |
| Remuneration and social security | 454/9 | €31,517 | €25,275 | -€6,241 | -19.8% |
| Other amounts payable | 47/48 | €377,639 | €400,630 | +€22,991 | +6.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €258,087 | €287,026 | +€28,939 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,377 | €55,519 | +€142 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €8,895 | €11,591 | +€2,696 | +30.3% |
| Gross operating margin | 9900 | €580,170 | €567,173 | -€12,996 | -2.2% |
| Operating profit (loss) | 9901 | €257,810 | €213,037 | -€44,773 | -17.4% |
| Financial income | 75/76B | €31,916 | €27,919 | -€3,997 | -12.5% |
| Recurring financial income | 75 | €31,916 | €27,919 | -€3,997 | -12.5% |
| Financial charges | 65/66B | €41,067 | €37,449 | -€3,618 | -8.8% |
| Recurring financial charges | 65 | €41,067 | €37,449 | -€3,618 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €248,660 | €203,507 | -€45,153 | -18.2% |
| Income taxes | 67/77 | €71,117 | €64,142 | -€6,975 | -9.8% |
| Profit (loss) for the period | 9904 | €177,543 | €139,365 | -€38,178 | -21.5% |
| Transfer from tax-exempt reserves | 789 | - | €84,200 | +€84,200 | |
| Transfer to tax-exempt reserves | 689 | €84,200 | €84,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,343 | €139,365 | +€46,022 | +49.3% |
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 31 October 2026 via checked.be.