Debois Consulting: what changed
What changed
Debois Consulting
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€392,254
2024 · €594,848-€202,594
Equity
€3.2m
2024 · €3.7m-€518,144
Cash
€5,291
2024 · €4,422+€869
Balance sheet total
€3.9m
2024 · €3.8m+€167,744
Largest movements
Assets
- Current investments +€209,064
up €209,064 (+6.1%), from €3.4m to €3.6m
Equity and liabilities
- Short-term financial debts +€700,018
new in 2025: €700,018
- Reserves -€518,144
down €518,144 (-14.0%), from €3.7m to €3.2m
of which Distributable reserves: -€518,144
Income statement
- Financial income -€209,695
down €209,695 (-33.0%), from €635,491 to €425,795
- Taxes -€16,925
down €16,925 (-18.9%), from €89,482 to €72,557
- Financial charges +€8,729
up €8,729 (+4,467%), from €195 to €8,924
- Gross operating margin -€895
down €895 (-1.2%), from €72,826 to €71,931
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€594,848
Gross operating margin
-€895
Depreciation
-€375
Other operating charges
+€175
Financial income
-€209,695
Financial charges
-€8,729
Taxes
+€16,925
Result 2025
€392,254
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€420,314
Investment
-€209,064
Financing
-€210,380
Cash 2024
€4,422
From operations (derived)
+€420,314
Net result for the year
+€392,254
Depreciation
+€20,248
Receivables within one year
+€32,486
Deferred charges and accrued income
-€10,545
Smaller working-capital items
-€2,903
Tax, wage and social debts
-€11,227
Investment (derived)
-€209,064
Current investments
-€209,064
Financing
-€210,380
Short-term financial debts
+€700,018
Contributions, distributions and other
-€910,398
Cash 2025
€5,291
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,779,138 | €3,946,882 | +€167,744 | +4.4% |
| Fixed assets | 21/28 | €246,294 | €226,046 | -€20,248 | -8.2% |
| Tangible fixed assets | 22/27 | €65,644 | €45,396 | -€20,248 | -30.8% |
| Land and buildings | 22 | €2,473 | €1,874 | -€600 | -24.2% |
| Furniture and vehicles | 24 | €63,171 | €43,523 | -€19,648 | -31.1% |
| Financial fixed assets | 28 | €180,650 | €180,650 | = | 0.0% |
| Current assets | 29/58 | €3,532,843 | €3,720,835 | +€187,992 | +5.3% |
| Amounts receivable within one year | 40/41 | €71,460 | €38,973 | -€32,486 | -45.5% |
| Trade receivables | 40 | €26,021 | €28,611 | +€2,590 | +10.0% |
| Other amounts receivable | 41 | €45,438 | €10,362 | -€35,077 | -77.2% |
| Current investments | 50/53 | €3,406,053 | €3,615,118 | +€209,064 | +6.1% |
| Cash at bank and in hand | 54/58 | €4,422 | €5,291 | +€869 | +19.7% |
| Deferred charges and accrued income | 490/1 | €50,909 | €61,454 | +€10,545 | +20.7% |
| Total equity and liabilities | 10/49 | €3,779,138 | €3,946,882 | +€167,744 | +4.4% |
| Equity | 10/15 | €3,717,264 | €3,199,120 | -€518,144 | -13.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €3,692,264 | €3,174,120 | -€518,144 | -14.0% |
| Tax-exempt reserves | 132 | €28,256 | €28,256 | = | 0.0% |
| Distributable reserves | 133 | €3,664,008 | €3,145,864 | -€518,144 | -14.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €61,874 | €747,762 | +€685,889 | +1,109% |
| Amounts payable within one year | 42/48 | €60,906 | €747,762 | +€686,856 | +1,128% |
| Financial debts | 43 | - | €700,018 | +€700,018 | |
| Credit institutions | 430/8 | - | €700,018 | +€700,018 | |
| Trade debts | 44 | €5,108 | €3,173 | -€1,935 | -37.9% |
| Suppliers | 440/4 | €5,108 | €3,173 | -€1,935 | -37.9% |
| Taxes, remuneration and social security | 45 | €55,798 | €44,571 | -€11,227 | -20.1% |
| Taxes | 450/3 | €55,798 | €44,571 | -€11,227 | -20.1% |
| Accrued charges and deferred income | 492/3 | €968 | €0 | -€968 | -100% |
| Non-recurring operating income | 76A | €13,575 | €0 | -€13,575 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,873 | €20,248 | +€375 | +1.9% |
| Other operating charges | 640/8 | €3,919 | €3,744 | -€175 | -4.5% |
| Gross operating margin | 9900 | €72,826 | €71,931 | -€895 | -1.2% |
| Operating profit (loss) | 9901 | €49,034 | €47,939 | -€1,095 | -2.2% |
| Financial income | 75/76B | €635,491 | €425,795 | -€209,695 | -33.0% |
| Recurring financial income | 75 | €635,491 | €425,795 | -€209,695 | -33.0% |
| Financial charges | 65/66B | €195 | €8,924 | +€8,729 | +4,467% |
| Recurring financial charges | 65 | €195 | €8,924 | +€8,729 | +4,467% |
| Profit (loss) for the period before taxes | 9903 | €684,330 | €464,811 | -€219,519 | -32.1% |
| Income taxes | 67/77 | €89,482 | €72,557 | -€16,925 | -18.9% |
| Profit (loss) for the period | 9904 | €594,848 | €392,254 | -€202,594 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €594,848 | €392,254 | -€202,594 | -34.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.