de Reus 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 Reus Consulting
Largest movements
- Financial fixed assets +€21,000
up €21,000 (+74.1%), from €28,335 to €49,335
- Tangible fixed assets -€12,221
down €12,221 (-19.8%), from €61,583 to €49,362
of which Furniture and vehicles: -€12,020
- Cash +€3,719
up €3,719 (+14.9%), from €24,916 to €28,635
mainly Net result for the year (+€23,933) and Depreciation (+€12,221)
- Deferred charges and accrued income +€2,724
up €2,724 (+352%), from €773 to €3,498
- Receivables within one year -€2,706
down €2,706 (-10.5%), from €25,698 to €22,992
of which Other amounts receivable: -€1,761
- Reserves +€23,933
up €23,933 (+47.6%), from €50,263 to €74,197
- Debts after one year -€12,222
down €12,222 (-100%), from €12,222 to €0
- Tax, wage and social debts +€4,683
up €4,683 (+44.5%), from €10,526 to €15,209
- Other debts -€3,615
down €3,615 (-18.9%), from €19,092 to €15,478
- Gross operating margin +€17,870
up €17,870 (+57.4%), from €31,142 to €49,012
- Depreciation +€11,991
up €11,991 (+5,212%), from €230 to €12,221
- Taxes +€4,399
up €4,399 (+61.1%), from €7,194 to €11,593
- Other operating charges -€526
down €526 (-36.8%), from €1,431 to €905
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 | €141,305 | €153,822 | +€12,517 | +8.9% |
| Fixed assets | 21/28 | €89,918 | €98,697 | +€8,779 | +9.8% |
| Tangible fixed assets | 22/27 | €61,583 | €49,362 | -€12,221 | -19.8% |
| Furniture and vehicles | 24 | €60,205 | €48,185 | -€12,020 | -20.0% |
| Other tangible fixed assets | 26 | €1,378 | €1,178 | -€200 | -14.5% |
| Financial fixed assets | 28 | €28,335 | €49,335 | +€21,000 | +74.1% |
| Current assets | 29/58 | €51,387 | €55,125 | +€3,737 | +7.3% |
| Amounts receivable within one year | 40/41 | €25,698 | €22,992 | -€2,706 | -10.5% |
| Trade receivables | 40 | €23,091 | €22,146 | -€945 | -4.1% |
| Other amounts receivable | 41 | €2,607 | €846 | -€1,761 | -67.6% |
| Cash at bank and in hand | 54/58 | €24,916 | €28,635 | +€3,719 | +14.9% |
| Deferred charges and accrued income | 490/1 | €773 | €3,498 | +€2,724 | +352% |
| Total equity and liabilities | 10/49 | €141,305 | €153,822 | +€12,517 | +8.9% |
| Equity | 10/15 | €86,819 | €110,752 | +€23,933 | +27.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Capital | 10 | €8,060 | - | -€8,060 | |
| Issued capital | 100 | €8,060 | - | -€8,060 | |
| Reserves | 13 | €50,263 | €74,197 | +€23,933 | +47.6% |
| Distributable reserves | 133 | €50,263 | €74,197 | +€23,933 | +47.6% |
| Profit (loss) carried forward | 14 | €28,495 | €28,495 | = | 0.0% |
| Amounts payable | 17/49 | €54,486 | €43,070 | -€11,417 | -21.0% |
| Amounts payable after more than one year | 17 | €12,222 | €0 | -€12,222 | -100% |
| Financial debts | 170/4 | €12,222 | €0 | -€12,222 | -100% |
| Amounts payable within one year | 42/48 | €42,265 | €43,070 | +€805 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €11,925 | €12,222 | +€297 | +2.5% |
| Trade debts | 44 | €721 | €161 | -€560 | -77.7% |
| Suppliers | 440/4 | €721 | €161 | -€560 | -77.7% |
| Taxes, remuneration and social security | 45 | €10,526 | €15,209 | +€4,683 | +44.5% |
| Taxes | 450/3 | €10,526 | €15,209 | +€4,683 | +44.5% |
| Other amounts payable | 47/48 | €19,092 | €15,478 | -€3,615 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €12,221 | +€11,991 | +5,212% |
| Other operating charges | 640/8 | €1,431 | €905 | -€526 | -36.8% |
| Gross operating margin | 9900 | €31,142 | €49,012 | +€17,870 | +57.4% |
| Operating profit (loss) | 9901 | €29,481 | €35,886 | +€6,405 | +21.7% |
| Financial income | 75/76B | €163 | €254 | +€91 | +55.9% |
| Recurring financial income | 75 | €163 | €254 | +€91 | +55.9% |
| Financial charges | 65/66B | €471 | €614 | +€143 | +30.4% |
| Recurring financial charges | 65 | €471 | €614 | +€143 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €29,173 | €35,526 | +€6,354 | +21.8% |
| Income taxes | 67/77 | €7,194 | €11,593 | +€4,399 | +61.1% |
| Profit (loss) for the period | 9904 | €21,979 | €23,933 | +€1,955 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,979 | €23,933 | +€1,955 | +8.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.