DE VRIESE 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 VRIESE CONSULTING
Largest movements
- Cash +€177,596
up €177,596 (+141%), from €125,855 to €303,451
mainly Debts after one year (+€395,000) and Net result for the year (+€203,141)
- Receivables within one year -€41,367
down €41,367 (-40.7%), from €101,759 to €60,392
of which Other amounts receivable: -€50,066
- Debts after one year +€395,000
up €395,000 (+608%), from €65,000 to €460,000
- Other debts -€160,168
down €160,168 (-87.6%), from €182,861 to €22,693
- Reserves -€89,971
down €89,971 (-3.9%), from €2.3m to €2.2m
- Current portion of long-term debt -€50,000
down €50,000 (-90.9%), from €55,000 to €5,000
- Tax, wage and social debts +€32,078
up €32,078 (+1,069%), from €3,000 to €35,078
- Gross operating margin +€152,445
up €152,445 (+84.0%), from €181,564 to €334,010
- Taxes +€45,559
up €45,559 (+96.0%), from €47,439 to €92,998
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 | €2,614,275 | €2,738,066 | +€123,791 | +4.7% |
| Fixed assets | 21/28 | €175,809 | €163,372 | -€12,438 | -7.1% |
| Tangible fixed assets | 22/27 | €175,809 | €163,372 | -€12,438 | -7.1% |
| Land and buildings | 22 | €174,131 | €163,372 | -€10,759 | -6.2% |
| Plant, machinery and equipment | 23 | €1,679 | €0 | -€1,679 | -100% |
| Current assets | 29/58 | €2,438,466 | €2,574,695 | +€136,229 | +5.6% |
| Amounts receivable within one year | 40/41 | €101,759 | €60,392 | -€41,367 | -40.7% |
| Trade receivables | 40 | €17,189 | €25,889 | +€8,699 | +50.6% |
| Other amounts receivable | 41 | €84,569 | €34,503 | -€50,066 | -59.2% |
| Current investments | 50/53 | €2,210,852 | €2,210,852 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €125,855 | €303,451 | +€177,596 | +141% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,614,275 | €2,738,066 | +€123,791 | +4.7% |
| Equity | 10/15 | €2,304,969 | €2,214,998 | -€89,971 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,286,369 | €2,196,398 | -€89,971 | -3.9% |
| Distributable reserves | 133 | €2,286,369 | €2,196,398 | -€89,971 | -3.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €309,307 | €523,069 | +€213,762 | +69.1% |
| Amounts payable after more than one year | 17 | €65,000 | €460,000 | +€395,000 | +608% |
| Financial debts | 170/4 | €65,000 | €460,000 | +€395,000 | +608% |
| Amounts payable within one year | 42/48 | €244,307 | €63,069 | -€181,238 | -74.2% |
| Current portion of amounts payable after more than one year | 42 | €55,000 | €5,000 | -€50,000 | -90.9% |
| Trade debts | 44 | €3,446 | €298 | -€3,148 | -91.4% |
| Suppliers | 440/4 | €3,446 | €298 | -€3,148 | -91.4% |
| Taxes, remuneration and social security | 45 | €3,000 | €35,078 | +€32,078 | +1,069% |
| Taxes | 450/3 | €3,000 | €35,078 | +€32,078 | +1,069% |
| Other amounts payable | 47/48 | €182,861 | €22,693 | -€160,168 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,470 | €12,438 | -€1,032 | -7.7% |
| Other operating charges | 640/8 | €8,336 | €8,878 | +€542 | +6.5% |
| Gross operating margin | 9900 | €181,564 | €334,010 | +€152,445 | +84.0% |
| Operating profit (loss) | 9901 | €159,759 | €312,694 | +€152,935 | +95.7% |
| Financial income | 75/76B | €1,970 | €180 | -€1,789 | -90.8% |
| Recurring financial income | 75 | €1,970 | €180 | -€1,789 | -90.8% |
| Financial charges | 65/66B | €15,814 | €16,735 | +€921 | +5.8% |
| Recurring financial charges | 65 | €15,814 | €16,735 | +€921 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €145,915 | €296,140 | +€150,225 | +103% |
| Income taxes | 67/77 | €47,439 | €92,998 | +€45,559 | +96.0% |
| Profit (loss) for the period | 9904 | €98,476 | €203,141 | +€104,665 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €98,476 | €203,141 | +€104,665 | +106% |
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 29 October 2026 via checked.be.