Debrouwer 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.
Debrouwer Consulting
Largest movements
- Cash +€116,508
up €116,508 (+64.2%), from €181,431 to €297,939
mainly Other debts (+€196,632) and Net result for the year (+€83,833)
- Tangible fixed assets -€81,690
down €81,690 (-9.6%), from €852,285 to €770,595
of which Other tangible fixed assets: -€48,750
- Receivables after one year -€80,000
down €80,000 (-51.0%), from €156,881 to €76,881
- Receivables within one year +€24,997
up €24,997 (+29.7%), from €84,063 to €109,060
of which Other amounts receivable: +€30,167
- Deferred charges and accrued income +€21,571
up €21,571 (+639%), from €3,376 to €24,947
- Other debts +€196,632
up €196,632 (+4,417%), from €4,452 to €201,084
- Reserves -€116,769
down €116,769 (-17.5%), from €668,760 to €551,991
of which Distributable reserves: -€116,074
- Debts after one year -€87,239
down €87,239 (-20.7%), from €421,639 to €334,400
- Trade debts +€17,628
up €17,628 (+228%), from €7,715 to €25,343
- Gross operating margin +€76,368
up €76,368 (+77.6%), from €98,435 to €174,803
- Taxes +€24,241
up €24,241 (+342%), from €7,087 to €31,328
- Depreciation -€16,102
down €16,102 (-30.5%), from €52,862 to €36,760
- Financial charges -€3,297
down €3,297 (-14.1%), from €23,398 to €20,101
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 | €1,278,393 | €1,279,778 | +€1,386 | +0.1% |
| Fixed assets | 21/28 | €852,641 | €770,951 | -€81,690 | -9.6% |
| Tangible fixed assets | 22/27 | €852,285 | €770,595 | -€81,690 | -9.6% |
| Land and buildings | 22 | €801,809 | €765,235 | -€36,574 | -4.6% |
| Plant, machinery and equipment | 23 | - | €3,700 | +€3,700 | |
| Furniture and vehicles | 24 | €66 | €0 | -€66 | -100% |
| Other tangible fixed assets | 26 | €50,410 | €1,660 | -€48,750 | -96.7% |
| Financial fixed assets | 28 | €356 | €356 | = | 0.0% |
| Current assets | 29/58 | €425,752 | €508,827 | +€83,075 | +19.5% |
| Amounts receivable after more than one year | 29 | €156,881 | €76,881 | -€80,000 | -51.0% |
| Other amounts receivable | 291 | €156,881 | €76,881 | -€80,000 | -51.0% |
| Amounts receivable within one year | 40/41 | €84,063 | €109,060 | +€24,997 | +29.7% |
| Trade receivables | 40 | €56,870 | €51,700 | -€5,170 | -9.1% |
| Other amounts receivable | 41 | €27,193 | €57,360 | +€30,167 | +111% |
| Cash at bank and in hand | 54/58 | €181,431 | €297,939 | +€116,508 | +64.2% |
| Deferred charges and accrued income | 490/1 | €3,376 | €24,947 | +€21,571 | +639% |
| Total equity and liabilities | 10/49 | €1,278,393 | €1,279,778 | +€1,386 | +0.1% |
| Equity | 10/15 | €687,892 | €571,123 | -€116,769 | -17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €668,760 | €551,991 | -€116,769 | -17.5% |
| Tax-exempt reserves | 132 | €125,023 | €124,328 | -€695 | -0.6% |
| Distributable reserves | 133 | €543,738 | €427,663 | -€116,074 | -21.3% |
| Profit (loss) carried forward | 14 | €532 | €532 | = | 0.0% |
| Provisions and deferred taxes | 16 | €41,674 | €41,443 | -€232 | -0.6% |
| Deferred taxes | 168 | €41,674 | €41,443 | -€232 | -0.6% |
| Amounts payable | 17/49 | €548,826 | €667,213 | +€118,387 | +21.6% |
| Amounts payable after more than one year | 17 | €421,639 | €334,400 | -€87,239 | -20.7% |
| Financial debts | 170/4 | €421,639 | €334,400 | -€87,239 | -20.7% |
| Amounts payable within one year | 42/48 | €125,208 | €331,553 | +€206,345 | +165% |
| Current portion of amounts payable after more than one year | 42 | €94,600 | €87,239 | -€7,361 | -7.8% |
| Financial debts | 43 | €5,072 | €0 | -€5,072 | -100% |
| Credit institutions | 430/8 | €5,072 | €0 | -€5,072 | -100% |
| Trade debts | 44 | €7,715 | €25,343 | +€17,628 | +228% |
| Suppliers | 440/4 | €7,715 | €25,343 | +€17,628 | +228% |
| Taxes, remuneration and social security | 45 | €13,369 | €17,887 | +€4,518 | +33.8% |
| Taxes | 450/3 | €13,369 | €17,887 | +€4,518 | +33.8% |
| Other amounts payable | 47/48 | €4,452 | €201,084 | +€196,632 | +4,417% |
| Accrued charges and deferred income | 492/3 | €1,979 | €1,260 | -€719 | -36.3% |
| Non-recurring operating income | 76A | €0 | €113,517 | +€113,517 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,862 | €36,760 | -€16,102 | -30.5% |
| Other operating charges | 640/8 | €6,646 | €6,823 | +€177 | +2.7% |
| Gross operating margin | 9900 | €98,435 | €174,803 | +€76,368 | +77.6% |
| Operating profit (loss) | 9901 | €38,927 | €131,219 | +€92,293 | +237% |
| Financial income | 75/76B | €2,495 | €3,811 | +€1,316 | +52.8% |
| Recurring financial income | 75 | €2,495 | €3,811 | +€1,316 | +52.8% |
| Financial charges | 65/66B | €23,398 | €20,101 | -€3,297 | -14.1% |
| Recurring financial charges | 65 | €23,398 | €20,101 | -€3,297 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €18,023 | €114,929 | +€96,906 | +538% |
| Transfer from deferred taxes | 780 | €988 | €232 | -€756 | -76.6% |
| Income taxes | 67/77 | €7,087 | €31,328 | +€24,241 | +342% |
| Profit (loss) for the period | 9904 | €11,924 | €83,833 | +€71,909 | +603% |
| Transfer from tax-exempt reserves | 789 | €2,963 | €695 | -€2,268 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,887 | €84,527 | +€69,640 | +468% |
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 1 November 2026 via checked.be.