DE SOETE 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 SOETE CONSULTING
Largest movements
- Cash +€109,280
up €109,280 (+28.8%), from €379,921 to €489,201
mainly Net result for the year (+€135,146) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Receivables after one year -€90,000
down €90,000 (-100%), from €90,000 to €0
- Tangible fixed assets -€11,401
down €11,401 (-31.0%), from €36,733 to €25,332
of which Furniture and vehicles: -€10,017
- Reserves -€93,445
down €93,445 (-12.6%), from €739,549 to €646,104
of which Distributable reserves: -€93,445
- Depreciation -€4,822
down €4,822 (-29.7%), from €16,223 to €11,401
- Gross operating margin -€4,786
down €4,786 (-2.4%), from €200,548 to €195,763
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €782,975 | €690,852 | -€92,123 | -11.8% |
| Fixed assets | 21/28 | €36,733 | €25,332 | -€11,401 | -31.0% |
| Tangible fixed assets | 22/27 | €36,733 | €25,332 | -€11,401 | -31.0% |
| Plant, machinery and equipment | 23 | €3,410 | €2,027 | -€1,384 | -40.6% |
| Furniture and vehicles | 24 | €33,322 | €23,305 | -€10,017 | -30.1% |
| Current assets | 29/58 | €746,242 | €665,520 | -€80,722 | -10.8% |
| Amounts receivable after more than one year | 29 | €90,000 | €0 | -€90,000 | -100% |
| Other amounts receivable | 291 | €90,000 | €0 | -€90,000 | -100% |
| Amounts receivable within one year | 40/41 | €65,241 | €63,186 | -€2,055 | -3.1% |
| Trade receivables | 40 | €64,715 | €63,186 | -€1,528 | -2.4% |
| Other amounts receivable | 41 | €526 | €0 | -€526 | -100% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €379,921 | €489,201 | +€109,280 | +28.8% |
| Deferred charges and accrued income | 490/1 | €11,080 | €13,132 | +€2,052 | +18.5% |
| Total equity and liabilities | 10/49 | €782,975 | €690,852 | -€92,123 | -11.8% |
| Equity | 10/15 | €745,749 | €652,304 | -€93,445 | -12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €739,549 | €646,104 | -€93,445 | -12.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €737,689 | €644,244 | -€93,445 | -12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,226 | €38,548 | +€1,322 | +3.6% |
| Amounts payable within one year | 42/48 | €36,410 | €36,392 | -€17 | 0.0% |
| Financial debts | 43 | €62 | €203 | +€141 | +229% |
| Credit institutions | 430/8 | €62 | €203 | +€141 | +229% |
| Trade debts | 44 | €4,277 | €786 | -€3,491 | -81.6% |
| Suppliers | 440/4 | €4,277 | €786 | -€3,491 | -81.6% |
| Taxes, remuneration and social security | 45 | €29,578 | €30,043 | +€465 | +1.6% |
| Taxes | 450/3 | €29,578 | €27,191 | -€2,386 | -8.1% |
| Remuneration and social security | 454/9 | €0 | €2,852 | +€2,852 | |
| Other amounts payable | 47/48 | €2,494 | €5,360 | +€2,867 | +115% |
| Accrued charges and deferred income | 492/3 | €816 | €2,155 | +€1,339 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,223 | €11,401 | -€4,822 | -29.7% |
| Other operating charges | 640/8 | €600 | €702 | +€102 | +17.1% |
| Gross operating margin | 9900 | €200,548 | €195,763 | -€4,786 | -2.4% |
| Operating profit (loss) | 9901 | €183,725 | €183,659 | -€66 | 0.0% |
| Financial income | 75/76B | €10,279 | €12,090 | +€1,811 | +17.6% |
| Recurring financial income | 75 | €10,279 | €12,090 | +€1,811 | +17.6% |
| Financial charges | 65/66B | €88 | €132 | +€44 | +50.8% |
| Recurring financial charges | 65 | €88 | €132 | +€44 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €193,916 | €195,617 | +€1,701 | +0.9% |
| Income taxes | 67/77 | €60,397 | €60,471 | +€74 | +0.1% |
| Profit (loss) for the period | 9904 | €133,519 | €135,146 | +€1,627 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €133,519 | €135,146 | +€1,627 | +1.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.