DECLOEDT 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.
DECLOEDT CONSULTING
Largest movements
- Cash -€128,673
down €128,673 (-56.9%), from €225,947 to €97,273
mainly Provisions (-€70,045) and Current investments (-€54,999)
- Current investments +€54,999
up €54,999 (+1,127%), from €4,878 to €59,877
- Receivables within one year +€46,355
up €46,355 (+83.3%), from €55,628 to €101,983
of which Other amounts receivable: +€34,828
- Provisions -€70,045
down €70,045 (-19.5%), from €359,100 to €289,055
- Profit (loss) carried forward +€52,775
up €52,775 (+27.8%), from -€189,877 to -€137,102
- Other debts -€26,957
down €26,957 (-100%), from €26,957 to €0
- Trade debts +€9,156
up €9,156 (+5,322%), from €172 to €9,328
- Gross operating margin +€139,497
up €139,497, from -€111,828 to €27,669
- Provisions -€67,237
down €67,237 (-2,395%), from -€2,808 to -€70,045
- Taxes +€3,175
up €3,175 (+864%), from €368 to €3,543
- Financial charges +€2,447
up €2,447 (+8.5%), from €28,836 to €31,283
- Depreciation +€1,571
up €1,571 (+19.9%), from €7,894 to €9,465
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 | €329,888 | €298,358 | -€31,530 | -9.6% |
| Fixed assets | 21/28 | €37,184 | €35,053 | -€2,131 | -5.7% |
| Tangible fixed assets | 22/27 | €36,484 | €34,353 | -€2,131 | -5.8% |
| Furniture and vehicles | 24 | €36,484 | €34,353 | -€2,131 | -5.8% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €292,705 | €263,305 | -€29,400 | -10.0% |
| Amounts receivable within one year | 40/41 | €55,628 | €101,983 | +€46,355 | +83.3% |
| Trade receivables | 40 | €664 | €12,191 | +€11,527 | +1,737% |
| Other amounts receivable | 41 | €54,964 | €89,793 | +€34,828 | +63.4% |
| Current investments | 50/53 | €4,878 | €59,877 | +€54,999 | +1,127% |
| Cash at bank and in hand | 54/58 | €225,947 | €97,273 | -€128,673 | -56.9% |
| Deferred charges and accrued income | 490/1 | €6,252 | €4,171 | -€2,081 | -33.3% |
| Total equity and liabilities | 10/49 | €329,888 | €298,358 | -€31,530 | -9.6% |
| Equity | 10/15 | -€57,617 | -€4,842 | +€52,775 | +91.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €119,860 | €119,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €119,860 | €119,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,877 | -€137,102 | +€52,775 | +27.8% |
| Provisions and deferred taxes | 16 | €359,100 | €289,055 | -€70,045 | -19.5% |
| Provisions for liabilities and charges | 160/5 | €359,100 | €289,055 | -€70,045 | -19.5% |
| Environmental obligations | 163 | €359,100 | €289,055 | -€70,045 | -19.5% |
| Amounts payable | 17/49 | €28,405 | €14,145 | -€14,260 | -50.2% |
| Amounts payable within one year | 42/48 | €28,405 | €12,871 | -€15,534 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €172 | €9,328 | +€9,156 | +5,322% |
| Suppliers | 440/4 | €172 | €9,328 | +€9,156 | +5,322% |
| Taxes, remuneration and social security | 45 | €1,276 | €3,543 | +€2,267 | +178% |
| Taxes | 450/3 | €1,276 | €3,543 | +€2,267 | +178% |
| Other amounts payable | 47/48 | €26,957 | €0 | -€26,957 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €1,274 | +€1,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,894 | €9,465 | +€1,571 | +19.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,808 | -€70,045 | -€67,237 | -2,395% |
| Other operating charges | 640/8 | €1,094 | €1,066 | -€28 | -2.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€111,828 | €27,669 | +€139,497 | |
| Operating profit (loss) | 9901 | -€118,008 | €87,184 | +€205,192 | |
| Financial income | 75/76B | €12 | €417 | +€405 | +3,295% |
| Recurring financial income | 75 | €12 | €417 | +€405 | +3,295% |
| Financial charges | 65/66B | €28,836 | €31,283 | +€2,447 | +8.5% |
| Recurring financial charges | 65 | €28,836 | €31,283 | +€2,447 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€146,832 | €56,318 | +€203,149 | |
| Income taxes | 67/77 | €368 | €3,543 | +€3,175 | +864% |
| Profit (loss) for the period | 9904 | -€147,199 | €52,775 | +€199,974 | |
| Profit (loss) for the period to be appropriated | 9905 | -€147,199 | €52,775 | +€199,974 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.