De Visser Consultancy: 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 Visser Consultancy
Largest movements
- Cash -€104,841
down €104,841 (-15.1%), from €692,607 to €587,766
mainly Receivables within one year (-€86,543) and Contributions, distributions and other (-€51,619)
- Receivables within one year +€86,543
up €86,543 (+19.4%), from €447,109 to €533,653
of which Other amounts receivable: +€86,543
- Deferred charges and accrued income -€14,303
down €14,303 (-100%), from €14,303 to €0
- Tax, wage and social debts -€36,117
down €36,117 (-88.2%), from €40,932 to €4,815
- Financial income -€122,828
down €122,828 (-69.8%), from €176,072 to €53,244
of which Financial income: -€91,803
- Taxes -€19,369
down €19,369 (-80.1%), from €24,184 to €4,815
- Gross operating margin -€5,920
down €5,920 (-85.2%), from €6,950 to €1,030
- Other operating charges +€154
up €154 (+14.6%), from €1,053 to €1,206
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 | €1,222,798 | €1,190,197 | -€32,601 | -2.7% |
| Fixed assets | 21/28 | €68,779 | €68,779 | = | 0.0% |
| Financial fixed assets | 28 | €68,779 | €68,779 | = | 0.0% |
| Current assets | 29/58 | €1,154,019 | €1,121,418 | -€32,601 | -2.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €447,109 | €533,653 | +€86,543 | +19.4% |
| Trade receivables | 40 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 41 | €439,109 | €525,653 | +€86,543 | +19.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €692,607 | €587,766 | -€104,841 | -15.1% |
| Deferred charges and accrued income | 490/1 | €14,303 | €0 | -€14,303 | -100% |
| Total equity and liabilities | 10/49 | €1,222,798 | €1,190,197 | -€32,601 | -2.7% |
| Equity | 10/15 | €1,132,691 | €1,129,221 | -€3,470 | -0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,120,291 | €1,116,821 | -€3,470 | -0.3% |
| Distributable reserves | 133 | €1,120,291 | €1,116,821 | -€3,470 | -0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €90,107 | €60,976 | -€29,131 | -32.3% |
| Amounts payable within one year | 42/48 | €90,107 | €60,976 | -€29,131 | -32.3% |
| Trade debts | 44 | €702 | €433 | -€270 | -38.4% |
| Suppliers | 440/4 | €702 | €433 | -€270 | -38.4% |
| Taxes, remuneration and social security | 45 | €40,932 | €4,815 | -€36,117 | -88.2% |
| Taxes | 450/3 | €40,932 | €4,815 | -€36,117 | -88.2% |
| Other amounts payable | 47/48 | €48,473 | €55,728 | +€7,255 | +15.0% |
| Other operating charges | 640/8 | €1,053 | €1,206 | +€154 | +14.6% |
| Gross operating margin | 9900 | €6,950 | €1,030 | -€5,920 | -85.2% |
| Operating profit (loss) | 9901 | €5,897 | -€176 | -€6,073 | |
| Financial income | 75/76B | €176,072 | €53,244 | -€122,828 | -69.8% |
| Recurring financial income | 75 | €145,047 | €53,244 | -€91,803 | -63.3% |
| Non-recurring financial income | 76B | €31,025 | €0 | -€31,025 | -100% |
| Financial charges | 65/66B | €72 | €104 | +€32 | +44.8% |
| Recurring financial charges | 65 | €72 | €104 | +€32 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €181,897 | €52,964 | -€128,933 | -70.9% |
| Income taxes | 67/77 | €24,184 | €4,815 | -€19,369 | -80.1% |
| Profit (loss) for the period | 9904 | €157,713 | €48,149 | -€109,564 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €157,713 | €48,149 | -€109,564 | -69.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.