DEBUSSCHERE 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.
DEBUSSCHERE CONSULTING
Largest movements
- Cash +€233,512
up €233,512 (+326.0%), from €71,629 to €305,141
mainly Receivables within one year (+€81,345) and Tax, wage and social debts (+€54,473)
- Receivables within one year -€81,345
down €81,345 (-20.4%), from €398,967 to €317,622
of which Other amounts receivable: -€82,500
- Tangible fixed assets -€50,438
down €50,438 (-50.0%), from €100,955 to €50,517
- Tax, wage and social debts +€54,473
up €54,473 (+252.7%), from €21,554 to €76,027
of which Taxes: +€51,677
- Reserves +€47,976
up €47,976 (+9.2%), from €519,306 to €567,282
of which Distributable reserves: +€47,976
- Turnover +€280,171
new in 2025: €280,171
- Purchases and services +€125,181
new in 2025: €125,181
- Taxes +€31,387
up €31,387 (+150.0%), from €20,922 to €52,309
- Gross operating margin -€3,142
down €3,142 (-2.0%), from €158,132 to €154,990
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.
Cash bridge derived
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 | €571,551 | €673,280 | +€101,729 | +17.8% |
| Fixed assets | 21/28 | €100,955 | €50,517 | -€50,438 | -50.0% |
| Tangible fixed assets | 22/27 | €100,955 | €50,517 | -€50,438 | -50.0% |
| Land and buildings | 22 | €100,955 | €50,517 | -€50,438 | -50.0% |
| Current assets | 29/58 | €470,596 | €622,763 | +€152,167 | +32.3% |
| Amounts receivable within one year | 40/41 | €398,967 | €317,622 | -€81,345 | -20.4% |
| Trade receivables | 40 | €16,170 | €17,325 | +€1,155 | +7.1% |
| Other amounts receivable | 41 | €382,797 | €300,297 | -€82,500 | -21.6% |
| Cash at bank and in hand | 54/58 | €71,629 | €305,141 | +€233,512 | +326.0% |
| Total equity and liabilities | 10/49 | €571,551 | €673,280 | +€101,729 | +17.8% |
| Equity | 10/15 | €537,906 | €585,882 | +€47,976 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €519,306 | €567,282 | +€47,976 | +9.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €517,446 | €565,422 | +€47,976 | +9.3% |
| Amounts payable | 17/49 | €33,644 | €87,398 | +€53,754 | +159.8% |
| Amounts payable within one year | 42/48 | €33,644 | €87,398 | +€53,754 | +159.8% |
| Trade debts | 44 | €12,091 | €11,371 | -€720 | -6.0% |
| Suppliers | 440/4 | €12,091 | €11,371 | -€720 | -6.0% |
| Taxes, remuneration and social security | 45 | €21,554 | €76,027 | +€54,473 | +252.7% |
| Taxes | 450/3 | €21,554 | €73,231 | +€51,677 | +239.8% |
| Remuneration and social security | 454/9 | - | €2,796 | +€2,796 | |
| Turnover | 70 | - | €280,171 | +€280,171 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €125,181 | +€125,181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,478 | €50,438 | -€40 | -0.1% |
| Other operating charges | 640/8 | €6,571 | €4,145 | -€2,426 | -36.9% |
| Gross operating margin | 9900 | €158,132 | €154,990 | -€3,142 | -2.0% |
| Operating profit (loss) | 9901 | €101,082 | €100,407 | -€675 | -0.7% |
| Financial charges | 65/66B | €70 | €122 | +€52 | +74.3% |
| Recurring financial charges | 65 | €70 | €122 | +€52 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | €101,012 | €100,285 | -€727 | -0.7% |
| Income taxes | 67/77 | €20,922 | €52,309 | +€31,387 | +150.0% |
| Profit (loss) for the period | 9904 | €80,090 | €47,976 | -€32,114 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,090 | €47,976 | -€32,114 | -40.1% |
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 12 October 2026 via checked.be.