DeBro 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.
DeBro Consulting
Largest movements
- Cash +€40,846
up €40,846 (+27.7%), from €147,722 to €188,569
mainly Net result for the year (+€74,062) and Other debts (+€27,930)
- Receivables within one year +€34,391
up €34,391 (+252%), from €13,668 to €48,059
of which Trade receivables: +€34,752
- Reserves +€44,062
up €44,062 (+29.6%), from €149,030 to €193,092
- Other debts +€27,930
up €27,930 (+1,350%), from €2,070 to €30,000
- Gross operating margin -€5,069
down €5,069 (-5.0%), from €101,361 to €96,291
- Taxes -€1,018
down €1,018 (-5.0%), from €20,372 to €19,354
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 | €167,287 | €240,461 | +€73,174 | +43.7% |
| Formation expenses | 20 | €15 | €0 | -€15 | -100% |
| Fixed assets | 21/28 | €2,355 | €556 | -€1,798 | -76.4% |
| Tangible fixed assets | 22/27 | €2,355 | €556 | -€1,798 | -76.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,355 | €556 | -€1,798 | -76.4% |
| Current assets | 29/58 | €164,916 | €239,904 | +€74,988 | +45.5% |
| Amounts receivable within one year | 40/41 | €13,668 | €48,059 | +€34,391 | +252% |
| Trade receivables | 40 | €13,089 | €47,841 | +€34,752 | +266% |
| Other amounts receivable | 41 | €579 | €218 | -€361 | -62.4% |
| Cash at bank and in hand | 54/58 | €147,722 | €188,569 | +€40,846 | +27.7% |
| Deferred charges and accrued income | 490/1 | €3,526 | €3,277 | -€250 | -7.1% |
| Total equity and liabilities | 10/49 | €167,287 | €240,461 | +€73,174 | +43.7% |
| Equity | 10/15 | €154,030 | €198,092 | +€44,062 | +28.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €149,030 | €193,092 | +€44,062 | +29.6% |
| Distributable reserves | 133 | €149,030 | €193,092 | +€44,062 | +29.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,256 | €42,368 | +€29,112 | +220% |
| Amounts payable within one year | 42/48 | €13,082 | €42,189 | +€29,108 | +223% |
| Trade debts | 44 | €2,372 | €1,155 | -€1,217 | -51.3% |
| Suppliers | 440/4 | €2,372 | €1,155 | -€1,217 | -51.3% |
| Taxes, remuneration and social security | 45 | €8,640 | €11,034 | +€2,394 | +27.7% |
| Taxes | 450/3 | €8,640 | €11,034 | +€2,394 | +27.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,070 | €30,000 | +€27,930 | +1,350% |
| Accrued charges and deferred income | 492/3 | €174 | €179 | +€5 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,010 | €1,814 | -€196 | -9.8% |
| Other operating charges | 640/8 | €837 | €740 | -€98 | -11.6% |
| Gross operating margin | 9900 | €101,361 | €96,291 | -€5,069 | -5.0% |
| Operating profit (loss) | 9901 | €98,513 | €93,737 | -€4,776 | -4.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €158 | €321 | +€163 | +103% |
| Recurring financial charges | 65 | €158 | €321 | +€163 | +103% |
| Profit (loss) for the period before taxes | 9903 | €98,355 | €93,416 | -€4,939 | -5.0% |
| Income taxes | 67/77 | €20,372 | €19,354 | -€1,018 | -5.0% |
| Profit (loss) for the period | 9904 | €77,983 | €74,062 | -€3,921 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,983 | €74,062 | -€3,921 | -5.0% |
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 14 October 2026 via checked.be.