DEBAUCHE 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.
DEBAUCHE CONSULTING
Largest movements
- Receivables after one year +€121,727
new in 2025: €121,727
- Receivables within one year -€58,992
down €58,992 (-76.2%), from €77,465 to €18,473
of which Other amounts receivable: -€55,476
- Tangible fixed assets -€2,024
down €2,024 (-28.2%), from €7,174 to €5,151
- Profit (loss) carried forward +€48,468
up €48,468 (+124%), from €38,960 to €87,428
- Accrued charges and deferred income -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts +€13,043
up €13,043 (+43.1%), from €30,275 to €43,318
- Other debts +€10,940
up €10,940 (+314%), from €3,488 to €14,427
- Current portion of long-term debt +€7,000
new in 2025: €7,000
- Gross operating margin +€16,036
up €16,036 (+29.6%), from €54,130 to €70,166
- Taxes +€3,952
up €3,952 (+28.0%), from €14,098 to €18,051
- Financial income +€3,762
up €3,762 (+1,608%), from €234 to €3,996
- Financial charges +€1,807
up €1,807 (+367%), from €492 to €2,299
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 | €102,840 | €164,339 | +€61,499 | +59.8% |
| Fixed assets | 21/28 | €7,174 | €5,151 | -€2,024 | -28.2% |
| Tangible fixed assets | 22/27 | €7,174 | €5,151 | -€2,024 | -28.2% |
| Other tangible fixed assets | 26 | €7,174 | €5,151 | -€2,024 | -28.2% |
| Current assets | 29/58 | €95,666 | €159,188 | +€63,523 | +66.4% |
| Amounts receivable after more than one year | 29 | - | €121,727 | +€121,727 | |
| Other amounts receivable | 291 | - | €121,727 | +€121,727 | |
| Amounts receivable within one year | 40/41 | €77,465 | €18,473 | -€58,992 | -76.2% |
| Trade receivables | 40 | €15,785 | €12,270 | -€3,515 | -22.3% |
| Other amounts receivable | 41 | €61,680 | €6,204 | -€55,476 | -89.9% |
| Cash at bank and in hand | 54/58 | €10,001 | €10,392 | +€391 | +3.9% |
| Deferred charges and accrued income | 490/1 | €8,200 | €8,596 | +€396 | +4.8% |
| Total equity and liabilities | 10/49 | €102,840 | €164,339 | +€61,499 | +59.8% |
| Equity | 10/15 | €40,960 | €89,428 | +€48,468 | +118% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,960 | €87,428 | +€48,468 | +124% |
| Amounts payable | 17/49 | €61,879 | €74,911 | +€13,031 | +21.1% |
| Amounts payable within one year | 42/48 | €46,879 | €74,911 | +€28,031 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,000 | +€7,000 | |
| Financial debts | 43 | - | €3 | +€3 | |
| Credit institutions | 430/8 | - | €3 | +€3 | |
| Trade debts | 44 | €13,117 | €10,162 | -€2,955 | -22.5% |
| Suppliers | 440/4 | €13,117 | €10,162 | -€2,955 | -22.5% |
| Taxes, remuneration and social security | 45 | €30,275 | €43,318 | +€13,043 | +43.1% |
| Taxes | 450/3 | €30,275 | €43,318 | +€13,043 | +43.1% |
| Other amounts payable | 47/48 | €3,488 | €14,427 | +€10,940 | +314% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,024 | €2,024 | = | 0.0% |
| Other operating charges | 640/8 | €3,632 | €3,321 | -€311 | -8.6% |
| Gross operating margin | 9900 | €54,130 | €70,166 | +€16,036 | +29.6% |
| Operating profit (loss) | 9901 | €48,474 | €64,821 | +€16,348 | +33.7% |
| Financial income | 75/76B | €234 | €3,996 | +€3,762 | +1,608% |
| Recurring financial income | 75 | €234 | €3,996 | +€3,762 | +1,608% |
| Financial charges | 65/66B | €492 | €2,299 | +€1,807 | +367% |
| Recurring financial charges | 65 | €492 | €2,299 | +€1,807 | +367% |
| Profit (loss) for the period before taxes | 9903 | €48,216 | €66,519 | +€18,303 | +38.0% |
| Income taxes | 67/77 | €14,098 | €18,051 | +€3,952 | +28.0% |
| Profit (loss) for the period | 9904 | €34,117 | €48,468 | +€14,351 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,117 | €48,468 | +€14,351 | +42.1% |
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.