DEBANDE CONSULT: 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.
DEBANDE CONSULT
Largest movements
- Cash -€60,032
down €60,032 (-26.8%), from €224,138 to €164,106
mainly Contributions, distributions and other (-€505,586) and Current investments (-€25,000)
- Current investments +€25,000
up €25,000 (+6.2%), from €405,000 to €430,000
- Profit (loss) carried forward -€234,204
no longer reported in 2025 (was €234,204)
- Other debts +€132,240
up €132,240 (+42.7%), from €309,491 to €441,731
- Tax, wage and social debts +€54,152
up €54,152 (+61.7%), from €87,822 to €141,974
- Gross operating margin +€47,150
up €47,150 (+14.7%), from €320,172 to €367,322
- Taxes +€4,336
up €4,336 (+5.2%), from €83,280 to €87,616
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 | €644,105 | €599,207 | -€44,898 | -7.0% |
| Fixed assets | 21/28 | €9,249 | €3,375 | -€5,874 | -63.5% |
| Tangible fixed assets | 22/27 | €9,249 | €3,375 | -€5,874 | -63.5% |
| Plant, machinery and equipment | 23 | €1,118 | €761 | -€356 | -31.9% |
| Furniture and vehicles | 24 | €8,131 | €2,613 | -€5,518 | -67.9% |
| Current assets | 29/58 | €634,856 | €595,833 | -€39,024 | -6.1% |
| Amounts receivable within one year | 40/41 | €4,983 | €1,106 | -€3,877 | -77.8% |
| Trade receivables | 40 | - | €1,106 | +€1,106 | |
| Other amounts receivable | 41 | €4,983 | - | -€4,983 | |
| Current investments | 50/53 | €405,000 | €430,000 | +€25,000 | +6.2% |
| Cash at bank and in hand | 54/58 | €224,138 | €164,106 | -€60,032 | -26.8% |
| Deferred charges and accrued income | 490/1 | €735 | €621 | -€114 | -15.5% |
| Total equity and liabilities | 10/49 | €644,105 | €599,207 | -€44,898 | -7.0% |
| Equity | 10/15 | €244,204 | €10,000 | -€234,204 | -95.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,204 | - | -€234,204 | |
| Amounts payable | 17/49 | €399,901 | €589,207 | +€189,306 | +47.3% |
| Amounts payable within one year | 42/48 | €399,901 | €588,796 | +€188,895 | +47.2% |
| Trade debts | 44 | €2,588 | €5,091 | +€2,503 | +96.7% |
| Suppliers | 440/4 | €2,588 | €5,091 | +€2,503 | +96.7% |
| Taxes, remuneration and social security | 45 | €87,822 | €141,974 | +€54,152 | +61.7% |
| Taxes | 450/3 | €87,822 | €141,974 | +€54,152 | +61.7% |
| Other amounts payable | 47/48 | €309,491 | €441,731 | +€132,240 | +42.7% |
| Accrued charges and deferred income | 492/3 | - | €411 | +€411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,023 | €3,311 | +€288 | +9.5% |
| Other operating charges | 640/8 | - | €1,373 | +€1,373 | |
| Non-recurring operating charges | 66A | - | €3,423 | +€3,423 | |
| Gross operating margin | 9900 | €320,172 | €367,322 | +€47,150 | +14.7% |
| Operating profit (loss) | 9901 | €317,150 | €359,216 | +€42,066 | +13.3% |
| Financial income | 75/76B | €1,521 | €1,068 | -€453 | -29.8% |
| Recurring financial income | 75 | €1,521 | €1,068 | -€453 | -29.8% |
| Financial charges | 65/66B | €1,187 | €1,286 | +€99 | +8.3% |
| Recurring financial charges | 65 | €1,187 | €1,286 | +€99 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €317,484 | €358,998 | +€41,514 | +13.1% |
| Income taxes | 67/77 | €83,280 | €87,616 | +€4,336 | +5.2% |
| Profit (loss) for the period | 9904 | €234,204 | €271,382 | +€37,179 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €234,204 | €271,382 | +€37,179 | +15.9% |
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 27 October 2026 via checked.be.