Dechamps 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.
Dechamps Consulting
Largest movements
- Receivables within one year +€13,365
up €13,365 (+124%), from €10,801 to €24,166
- Cash +€1,866
up €1,866 (+62.8%), from €2,973 to €4,838
mainly Other debts (+€14,713) and Depreciation (+€6,547)
- Tangible fixed assets -€537
down €537 (-3.7%), from €14,605 to €14,068
of which Furniture and vehicles: -€2,624
- Other debts +€14,713
up €14,713 (+106%), from €13,927 to €28,640
- Trade debts -€7,596
down €7,596 (-86.6%), from €8,773 to €1,177
- Reserves +€5,280
up €5,280 (+1,063%), from €497 to €5,776
- Tax, wage and social debts +€2,373
up €2,373 (+85.6%), from €2,772 to €5,144
- Gross operating margin +€18,894
up €18,894, from -€6,245 to €12,649
- Other operating charges -€755
down €755 (-55.6%), from €1,357 to €602
- Depreciation +€743
up €743 (+12.8%), from €5,805 to €6,547
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 | €29,968 | €44,738 | +€14,770 | +49.3% |
| Fixed assets | 21/28 | €14,605 | €14,068 | -€537 | -3.7% |
| Tangible fixed assets | 22/27 | €14,605 | €14,068 | -€537 | -3.7% |
| Furniture and vehicles | 24 | €8,595 | €5,971 | -€2,624 | -30.5% |
| Other tangible fixed assets | 26 | €6,009 | €8,097 | +€2,087 | +34.7% |
| Current assets | 29/58 | €15,363 | €30,670 | +€15,306 | +99.6% |
| Amounts receivable within one year | 40/41 | €10,801 | €24,166 | +€13,365 | +124% |
| Trade receivables | 40 | €10,801 | €24,166 | +€13,365 | +124% |
| Cash at bank and in hand | 54/58 | €2,973 | €4,838 | +€1,866 | +62.8% |
| Deferred charges and accrued income | 490/1 | €1,590 | €1,666 | +€76 | +4.8% |
| Total equity and liabilities | 10/49 | €29,968 | €44,738 | +€14,770 | +49.3% |
| Equity | 10/15 | €4,497 | €9,776 | +€5,280 | +117% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €497 | €5,776 | +€5,280 | +1,063% |
| Distributable reserves | 133 | €497 | €5,776 | +€5,280 | +1,063% |
| Amounts payable | 17/49 | €25,471 | €34,961 | +€9,490 | +37.3% |
| Amounts payable within one year | 42/48 | €25,471 | €34,961 | +€9,490 | +37.3% |
| Trade debts | 44 | €8,773 | €1,177 | -€7,596 | -86.6% |
| Suppliers | 440/4 | €8,773 | €1,177 | -€7,596 | -86.6% |
| Taxes, remuneration and social security | 45 | €2,772 | €5,144 | +€2,373 | +85.6% |
| Taxes | 450/3 | €2,772 | €5,144 | +€2,373 | +85.6% |
| Other amounts payable | 47/48 | €13,927 | €28,640 | +€14,713 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,805 | €6,547 | +€743 | +12.8% |
| Other operating charges | 640/8 | €1,357 | €602 | -€755 | -55.6% |
| Gross operating margin | 9900 | -€6,245 | €12,649 | +€18,894 | |
| Operating profit (loss) | 9901 | -€13,406 | €5,499 | +€18,906 | |
| Financial charges | 65/66B | €96 | €70 | -€26 | -26.9% |
| Recurring financial charges | 65 | €96 | €70 | -€26 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,503 | €5,429 | +€18,931 | |
| Income taxes | 67/77 | €140 | €149 | +€9 | +6.7% |
| Profit (loss) for the period | 9904 | -€13,642 | €5,280 | +€18,922 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,642 | €5,280 | +€18,922 |
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 26 October 2026 via checked.be.