De Ryck 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.
What changed
De Ryck Consultants
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€88,653
2024 · €79,573+€9,080
Equity
€360,697
2024 · €272,247+€88,450
Cash
€12,111
2024 · €13,574-€1,463
Balance sheet total
€3.2m
2024 · €3.2m-€38,255
Largest movements
Assets
- Tangible fixed assets -€40,364
down €40,364 (-1.3%), from €3.2m to €3.2m
of which Land and buildings: -€44,767
Equity and liabilities
- Debts after one year -€161,835
down €161,835 (-6.0%), from €2.7m to €2.5m
of which Financial debts: -€125,819
- Profit (loss) carried forward +€61,777
up €61,777, from -€61,777 to €0
Income statement
- Gross operating margin +€70,487
up €70,487 (+27.9%), from €252,780 to €323,266
- Financial charges +€26,969
up €26,969 (+48.1%), from €56,060 to €83,029
- Provisions +€16,742
new in 2025: €16,742
- Depreciation -€11,906
down €11,906 (-10.9%), from €109,094 to €97,189
- Other operating charges +€8,409
up €8,409 (+98.5%), from €8,535 to €16,944
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.
Result 2024
€79,573
Gross operating margin
+€70,487
Depreciation
+€11,906
Provisions
-€16,742
Other operating charges
-€8,409
Other operating items
-€16,136
Financial income
+€1,625
Financial charges
-€26,969
Taxes
-€6,682
Result 2025
€88,653
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€214,272
Investment
-€56,825
Financing
-€158,910
Cash 2024
€13,574
From operations (derived)
+€214,272
Net result for the year
+€88,653
Depreciation
+€97,189
Receivables within one year
-€652
Deferred charges and accrued income
-€2,920
Provisions
+€16,742
Trade debts
+€32,080
Tax, wage and social debts
+€5,570
Advances received
-€1,089
Other debts
-€18,659
Accrued charges and deferred income
-€2,641
Investment (derived)
-€56,825
Investment in fixed assets (net)
-€56,825
Financing
-€158,910
Debts after one year
-€161,835
Current portion of long-term debt
+€3,127
Contributions, distributions and other
-€203
Cash 2025
€12,111
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,232,814 | €3,194,559 | -€38,255 | -1.2% |
| Fixed assets | 21/28 | €3,200,588 | €3,160,224 | -€40,364 | -1.3% |
| Tangible fixed assets | 22/27 | €3,200,588 | €3,160,224 | -€40,364 | -1.3% |
| Land and buildings | 22 | €3,188,435 | €3,143,668 | -€44,767 | -1.4% |
| Furniture and vehicles | 24 | €12,154 | €16,557 | +€4,403 | +36.2% |
| Current assets | 29/58 | €32,226 | €34,335 | +€2,109 | +6.5% |
| Amounts receivable within one year | 40/41 | €5,235 | €5,887 | +€652 | +12.5% |
| Trade receivables | 40 | €4,285 | €1,996 | -€2,290 | -53.4% |
| Other amounts receivable | 41 | €949 | €3,891 | +€2,942 | +310% |
| Cash at bank and in hand | 54/58 | €13,574 | €12,111 | -€1,463 | -10.8% |
| Deferred charges and accrued income | 490/1 | €13,417 | €16,337 | +€2,920 | +21.8% |
| Total equity and liabilities | 10/49 | €3,232,814 | €3,194,559 | -€38,255 | -1.2% |
| Equity | 10/15 | €272,247 | €360,697 | +€88,450 | +32.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €327,823 | €354,497 | +€26,673 | +8.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,889 | €4,889 | = | 0.0% |
| Distributable reserves | 133 | €322,934 | €349,608 | +€26,673 | +8.3% |
| Profit (loss) carried forward | 14 | -€61,777 | €0 | +€61,777 | |
| Provisions and deferred taxes | 16 | €20,000 | €36,742 | +€16,742 | +83.7% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €36,742 | +€16,742 | +83.7% |
| Pensions and similar obligations | 160 | €20,000 | €20,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | - | €16,742 | +€16,742 | |
| Amounts payable | 17/49 | €2,940,568 | €2,797,121 | -€143,447 | -4.9% |
| Amounts payable after more than one year | 17 | €2,698,469 | €2,536,634 | -€161,835 | -6.0% |
| Financial debts | 170/4 | €2,369,849 | €2,244,030 | -€125,819 | -5.3% |
| Other amounts payable | 178/9 | €328,620 | €292,604 | -€36,016 | -11.0% |
| Amounts payable within one year | 42/48 | €232,404 | €253,433 | +€21,029 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €133,045 | €136,172 | +€3,127 | +2.4% |
| Trade debts | 44 | €39,368 | €71,448 | +€32,080 | +81.5% |
| Suppliers | 440/4 | €39,368 | €71,448 | +€32,080 | +81.5% |
| Advances received on contracts in progress | 46 | €1,089 | €0 | -€1,089 | -100% |
| Taxes, remuneration and social security | 45 | €280 | €5,849 | +€5,570 | +1,990% |
| Taxes | 450/3 | €280 | €5,849 | +€5,570 | +1,990% |
| Other amounts payable | 47/48 | €58,622 | €39,963 | -€18,659 | -31.8% |
| Accrued charges and deferred income | 492/3 | €9,695 | €7,054 | -€2,641 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,094 | €97,189 | -€11,906 | -10.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €16,742 | +€16,742 | |
| Other operating charges | 640/8 | €8,535 | €16,944 | +€8,409 | +98.5% |
| Non-recurring operating charges | 66A | - | €16,136 | +€16,136 | |
| Gross operating margin | 9900 | €252,780 | €323,266 | +€70,487 | +27.9% |
| Operating profit (loss) | 9901 | €135,151 | €176,255 | +€41,105 | +30.4% |
| Financial income | 75/76B | €1,333 | €2,959 | +€1,625 | +122% |
| Recurring financial income | 75 | €1,333 | €2,959 | +€1,625 | +122% |
| Financial charges | 65/66B | €56,060 | €83,029 | +€26,969 | +48.1% |
| Recurring financial charges | 65 | €56,060 | €83,029 | +€26,969 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €80,423 | €96,185 | +€15,761 | +19.6% |
| Income taxes | 67/77 | €850 | €7,532 | +€6,682 | +786% |
| Profit (loss) for the period | 9904 | €79,573 | €88,653 | +€9,080 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,573 | €88,653 | +€9,080 | +11.4% |
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 31 October 2026 via checked.be.