Debaene 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.
Debaene Consulting
Largest movements
- Receivables within one year +€44,906
up €44,906 (+154%), from €29,097 to €74,002
of which Other amounts receivable: +€32,957
- Cash +€2,819
up €2,819 (+16.4%), from €17,166 to €19,985
mainly Net result for the year (+€37,917) and Tax, wage and social debts (+€8,287)
- Formation expenses -€1,075
down €1,075 (-73.0%), from €1,473 to €398
- Reserves +€37,917
up €37,917 (+99.2%), from €38,232 to €76,148
- Tax, wage and social debts +€8,287
up €8,287 (+50.2%), from €16,508 to €24,795
- Gross operating margin +€30,125
up €30,125 (+83.2%), from €36,225 to €66,350
- Taxes +€3,434
up €3,434 (+49.6%), from €6,923 to €10,356
- Financial income +€1,418
up €1,418 (+413%), from €344 to €1,762
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 | €57,639 | €104,409 | +€46,770 | +81.1% |
| Formation expenses | 20 | €1,473 | €398 | -€1,075 | -73.0% |
| Fixed assets | 21/28 | €2,255 | €2,792 | +€537 | +23.8% |
| Tangible fixed assets | 22/27 | €2,255 | €2,792 | +€537 | +23.8% |
| Plant, machinery and equipment | 23 | €1,508 | €1,118 | -€391 | -25.9% |
| Furniture and vehicles | 24 | €747 | €1,674 | +€928 | +124% |
| Current assets | 29/58 | €53,911 | €101,219 | +€47,308 | +87.8% |
| Amounts receivable within one year | 40/41 | €29,097 | €74,002 | +€44,906 | +154% |
| Trade receivables | 40 | €7,696 | €19,644 | +€11,949 | +155% |
| Other amounts receivable | 41 | €21,401 | €54,358 | +€32,957 | +154% |
| Cash at bank and in hand | 54/58 | €17,166 | €19,985 | +€2,819 | +16.4% |
| Deferred charges and accrued income | 490/1 | €7,647 | €7,231 | -€416 | -5.4% |
| Total equity and liabilities | 10/49 | €57,639 | €104,409 | +€46,770 | +81.1% |
| Equity | 10/15 | €40,732 | €78,648 | +€37,917 | +93.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €38,232 | €76,148 | +€37,917 | +99.2% |
| Distributable reserves | 133 | €38,232 | €76,148 | +€37,917 | +99.2% |
| Amounts payable | 17/49 | €16,907 | €25,760 | +€8,853 | +52.4% |
| Amounts payable within one year | 42/48 | €16,798 | €25,526 | +€8,728 | +52.0% |
| Trade debts | 44 | €290 | €731 | +€441 | +152% |
| Suppliers | 440/4 | €290 | €731 | +€441 | +152% |
| Taxes, remuneration and social security | 45 | €16,508 | €24,795 | +€8,287 | +50.2% |
| Taxes | 450/3 | €16,508 | €24,795 | +€8,287 | +50.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €109 | €235 | +€126 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,586 | €1,783 | +€197 | +12.4% |
| Other operating charges | 640/8 | €63 | €363 | +€300 | +476% |
| Non-recurring operating charges | 66A | - | €15,468 | +€15,468 | |
| Gross operating margin | 9900 | €36,225 | €66,350 | +€30,125 | +83.2% |
| Operating profit (loss) | 9901 | €34,576 | €48,736 | +€14,160 | +41.0% |
| Financial income | 75/76B | €344 | €1,762 | +€1,418 | +413% |
| Recurring financial income | 75 | €344 | €1,762 | +€1,418 | +413% |
| Financial charges | 65/66B | €2,448 | €2,224 | -€224 | -9.1% |
| Recurring financial charges | 65 | €2,448 | €2,224 | -€224 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €32,471 | €48,273 | +€15,802 | +48.7% |
| Income taxes | 67/77 | €6,923 | €10,356 | +€3,434 | +49.6% |
| Profit (loss) for the period | 9904 | €25,549 | €37,917 | +€12,368 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,549 | €37,917 | +€12,368 | +48.4% |
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.