DE MESMAKER 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 MESMAKER CONSULTING
Largest movements
- Tangible fixed assets +€52,741
up €52,741 (+80.9%), from €65,208 to €117,949
of which Other tangible fixed assets: +€53,152
- Receivables within one year -€39,617
down €39,617 (-74.4%), from €53,268 to €13,650
of which Trade receivables: -€44,875
- Cash -€7,404
down €7,404 (-39.8%), from €18,612 to €11,208
mainly Investment in fixed assets (net) (-€69,901) and Net result for the year (-€21,456)
- Other debts +€32,350
up €32,350 (+419.1%), from €7,720 to €40,070
- Profit (loss) carried forward -€21,456
down €21,456 (-49.1%), from €43,692 to €22,235
- Trade debts -€6,609
down €6,609 (-84.6%), from €7,812 to €1,203
- Gross operating margin -€17,514
down €17,514, from €14,666 to -€2,848
- Depreciation +€8,138
up €8,138 (+90.2%), from €9,022 to €17,160
- Taxes -€2,369
down €2,369 (-89.8%), from €2,639 to €269
- Other operating charges +€528
up €528 (+86.0%), from €613 to €1,141
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,811 | €143,344 | +€5,533 | +4.0% |
| Fixed assets | 21/28 | €65,208 | €117,949 | +€52,741 | +80.9% |
| Tangible fixed assets | 22/27 | €65,208 | €117,949 | +€52,741 | +80.9% |
| Furniture and vehicles | 24 | €9,846 | €9,435 | -€411 | -4.2% |
| Other tangible fixed assets | 26 | €55,362 | €108,514 | +€53,152 | +96.0% |
| Current assets | 29/58 | €72,603 | €25,396 | -€47,207 | -65.0% |
| Amounts receivable within one year | 40/41 | €53,268 | €13,650 | -€39,617 | -74.4% |
| Trade receivables | 40 | €44,875 | - | -€44,875 | |
| Other amounts receivable | 41 | €8,392 | €13,650 | +€5,258 | +62.7% |
| Cash at bank and in hand | 54/58 | €18,612 | €11,208 | -€7,404 | -39.8% |
| Deferred charges and accrued income | 490/1 | €724 | €537 | -€187 | -25.8% |
| Total equity and liabilities | 10/49 | €137,811 | €143,344 | +€5,533 | +4.0% |
| Equity | 10/15 | €114,420 | €92,964 | -€21,456 | -18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,128 | €52,128 | = | 0.0% |
| Distributable reserves | 133 | €52,128 | €52,128 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,692 | €22,235 | -€21,456 | -49.1% |
| Amounts payable | 17/49 | €23,391 | €50,381 | +€26,990 | +115.4% |
| Amounts payable within one year | 42/48 | €23,391 | €50,381 | +€26,990 | +115.4% |
| Trade debts | 44 | €7,812 | €1,203 | -€6,609 | -84.6% |
| Suppliers | 440/4 | €7,812 | €1,203 | -€6,609 | -84.6% |
| Taxes, remuneration and social security | 45 | €7,859 | €9,108 | +€1,249 | +15.9% |
| Taxes | 450/3 | €7,859 | €9,108 | +€1,249 | +15.9% |
| Other amounts payable | 47/48 | €7,720 | €40,070 | +€32,350 | +419.1% |
| Non-recurring operating income | 76A | - | €1,567 | +€1,567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,022 | €17,160 | +€8,138 | +90.2% |
| Other operating charges | 640/8 | €613 | €1,141 | +€528 | +86.0% |
| Gross operating margin | 9900 | €14,666 | -€2,848 | -€17,514 | |
| Operating profit (loss) | 9901 | €5,031 | -€21,149 | -€26,180 | |
| Financial income | 75/76B | €0 | €133 | +€133 | +331575.0% |
| Recurring financial income | 75 | €0 | €133 | +€133 | +331575.0% |
| Financial charges | 65/66B | €220 | €170 | -€50 | -22.7% |
| Recurring financial charges | 65 | €220 | €170 | -€50 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €4,810 | -€21,187 | -€25,998 | |
| Income taxes | 67/77 | €2,639 | €269 | -€2,369 | -89.8% |
| Profit (loss) for the period | 9904 | €2,172 | -€21,456 | -€23,628 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,172 | -€21,456 | -€23,628 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.