Decleire 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.
Decleire consulting
Largest movements
- Cash +€181,354
up €181,354 (+286%), from €63,350 to €244,704
mainly Current investments (+€120,000) and Net result for the year (+€49,283)
- Current investments -€120,000
no longer reported in 2025 (was €120,000)
- Receivables within one year -€11,421
down €11,421 (-65.8%), from €17,363 to €5,942
of which Trade receivables: -€12,326
- Tangible fixed assets -€9,141
down €9,141 (-18.5%), from €49,298 to €40,157
of which Furniture and vehicles: -€9,810
- Reserves +€49,000
up €49,000 (+24.0%), from €203,860 to €252,860
- Debts after one year -€7,393
down €7,393 (-33.2%), from €22,258 to €14,865
- Gross operating margin -€15,464
down €15,464 (-16.7%), from €92,632 to €77,168
- Depreciation +€9,390
up €9,390 (+1,123%), from €836 to €10,226
- Taxes -€4,790
down €4,790 (-20.2%), from €23,764 to €18,974
- Financial income +€2,072
up €2,072 (+166%), from €1,250 to €3,322
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 | €251,370 | €291,484 | +€40,114 | +16.0% |
| Fixed assets | 21/28 | €49,323 | €40,182 | -€9,141 | -18.5% |
| Tangible fixed assets | 22/27 | €49,298 | €40,157 | -€9,141 | -18.5% |
| Plant, machinery and equipment | 23 | €1,066 | €1,735 | +€669 | +62.8% |
| Furniture and vehicles | 24 | €48,232 | €38,422 | -€9,810 | -20.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €202,047 | €251,302 | +€49,255 | +24.4% |
| Amounts receivable within one year | 40/41 | €17,363 | €5,942 | -€11,421 | -65.8% |
| Trade receivables | 40 | €12,326 | - | -€12,326 | |
| Other amounts receivable | 41 | €5,037 | €5,942 | +€905 | +18.0% |
| Current investments | 50/53 | €120,000 | - | -€120,000 | |
| Cash at bank and in hand | 54/58 | €63,350 | €244,704 | +€181,354 | +286% |
| Deferred charges and accrued income | 490/1 | €1,334 | €656 | -€678 | -50.8% |
| Total equity and liabilities | 10/49 | €251,370 | €291,484 | +€40,114 | +16.0% |
| Equity | 10/15 | €213,003 | €262,286 | +€49,283 | +23.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €203,860 | €252,860 | +€49,000 | +24.0% |
| Distributable reserves | 133 | €203,860 | €252,860 | +€49,000 | +24.0% |
| Profit (loss) carried forward | 14 | €2,943 | €3,226 | +€283 | +9.6% |
| Amounts payable | 17/49 | €38,367 | €29,198 | -€9,169 | -23.9% |
| Amounts payable after more than one year | 17 | €22,258 | €14,865 | -€7,393 | -33.2% |
| Financial debts | 170/4 | €22,258 | €14,865 | -€7,393 | -33.2% |
| Amounts payable within one year | 42/48 | €16,109 | €14,333 | -€1,776 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €7,155 | €7,393 | +€238 | +3.3% |
| Trade debts | 44 | €109 | - | -€109 | |
| Suppliers | 440/4 | €109 | - | -€109 | |
| Taxes, remuneration and social security | 45 | €8,845 | €6,940 | -€1,905 | -21.5% |
| Taxes | 450/3 | €8,845 | €6,940 | -€1,905 | -21.5% |
| Non-recurring operating income | 76A | €9,595 | - | -€9,595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €836 | €10,226 | +€9,390 | +1,123% |
| Other operating charges | 640/8 | €807 | €980 | +€173 | +21.4% |
| Gross operating margin | 9900 | €92,632 | €77,168 | -€15,464 | -16.7% |
| Operating profit (loss) | 9901 | €90,989 | €65,962 | -€25,027 | -27.5% |
| Financial income | 75/76B | €1,250 | €3,322 | +€2,072 | +166% |
| Recurring financial income | 75 | €1,250 | €3,322 | +€2,072 | +166% |
| Financial charges | 65/66B | €267 | €1,027 | +€760 | +285% |
| Recurring financial charges | 65 | €267 | €1,027 | +€760 | +285% |
| Profit (loss) for the period before taxes | 9903 | €91,972 | €68,257 | -€23,715 | -25.8% |
| Income taxes | 67/77 | €23,764 | €18,974 | -€4,790 | -20.2% |
| Profit (loss) for the period | 9904 | €68,208 | €49,283 | -€18,925 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,208 | €49,283 | -€18,925 | -27.7% |
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 24 October 2026 via checked.be.