De Meyer Consultancy: what changed
Two fiscal 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 Meyer Consultancy
Largest movements
- Cash +€17,575
up €17,575 (+52.1%), from €33,749 to €51,323
mainly Net result for the year (+€53,328) and Depreciation (+€17,577)
- Tangible fixed assets -€8,614
down €8,614 (-38.6%), from €22,312 to €13,698
of which Leasing and similar rights: -€7,738
- Intangible fixed assets -€5,221
down €5,221 (-15.7%), from €33,223 to €28,002
- Other debts +€13,000
up €13,000 (+32.5%), from €40,000 to €53,000
- Debts after one year -€8,103
down €8,103 (-65.0%), from €12,468 to €4,364
- Gross operating margin +€8,555
up €8,555 (+11.1%), from €76,734 to €85,290
- Taxes +€1,909
up €1,909 (+15.9%), from €12,000 to €13,909
- Financial income +€981
up €981 (+194.5%), from €505 to €1,486
- Depreciation +€868
up €868 (+5.2%), from €16,709 to €17,577
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.
Cash bridge derived
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 | €151,449 | €156,389 | +€4,941 | +3.3% |
| Fixed assets | 21/28 | €55,535 | €41,699 | -€13,836 | -24.9% |
| Intangible fixed assets | 21 | €33,223 | €28,002 | -€5,221 | -15.7% |
| Tangible fixed assets | 22/27 | €22,312 | €13,698 | -€8,614 | -38.6% |
| Furniture and vehicles | 24 | €2,490 | €1,613 | -€877 | -35.2% |
| Leasing and similar rights | 25 | €19,822 | €12,084 | -€7,738 | -39.0% |
| Current assets | 29/58 | €95,914 | €114,690 | +€18,776 | +19.6% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,108 | €17,577 | +€468 | +2.7% |
| Trade receivables | 40 | €12,202 | €12,121 | -€81 | -0.7% |
| Other amounts receivable | 41 | €4,907 | €5,456 | +€550 | +11.2% |
| Cash at bank and in hand | 54/58 | €33,749 | €51,323 | +€17,575 | +52.1% |
| Deferred charges and accrued income | 490/1 | €57 | €790 | +€733 | +1292.6% |
| Total equity and liabilities | 10/49 | €151,449 | €156,389 | +€4,941 | +3.3% |
| Equity | 10/15 | €80,955 | €81,283 | +€328 | +0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €68,900 | €68,900 | = | 0.0% |
| Distributable reserves | 133 | €68,900 | €68,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,055 | €7,383 | +€328 | +4.7% |
| Amounts payable | 17/49 | €70,494 | €75,106 | +€4,613 | +6.5% |
| Amounts payable after more than one year | 17 | €12,468 | €4,364 | -€8,103 | -65.0% |
| Financial debts | 170/4 | €12,468 | €4,364 | -€8,103 | -65.0% |
| Amounts payable within one year | 42/48 | €57,953 | €70,742 | +€12,789 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €7,878 | €8,103 | +€225 | +2.9% |
| Trade debts | 44 | €1,345 | €2,108 | +€763 | +56.7% |
| Suppliers | 440/4 | €1,345 | €2,108 | +€763 | +56.7% |
| Taxes, remuneration and social security | 45 | €8,730 | €7,531 | -€1,199 | -13.7% |
| Taxes | 450/3 | €8,730 | €7,531 | -€1,199 | -13.7% |
| Other amounts payable | 47/48 | €40,000 | €53,000 | +€13,000 | +32.5% |
| Accrued charges and deferred income | 492/3 | €73 | - | -€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,709 | €17,577 | +€868 | +5.2% |
| Other operating charges | 640/8 | €1,176 | €1,330 | +€154 | +13.1% |
| Gross operating margin | 9900 | €76,734 | €85,290 | +€8,555 | +11.1% |
| Operating profit (loss) | 9901 | €58,850 | €66,383 | +€7,533 | +12.8% |
| Financial income | 75/76B | €505 | €1,486 | +€981 | +194.5% |
| Recurring financial income | 75 | €505 | €1,486 | +€981 | +194.5% |
| Financial charges | 65/66B | €728 | €631 | -€97 | -13.3% |
| Recurring financial charges | 65 | €728 | €631 | -€97 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €58,626 | €67,237 | +€8,611 | +14.7% |
| Income taxes | 67/77 | €12,000 | €13,909 | +€1,909 | +15.9% |
| Profit (loss) for the period | 9904 | €46,626 | €53,328 | +€6,702 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,626 | €53,328 | +€6,702 | +14.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.