DECROCK 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.
DECROCK Consulting
Largest movements
- Cash -€5,827
down €5,827 (-15.1%), from €38,546 to €32,719
mainly Other debts (-€13,525) and Deferred charges and accrued income (-€13)
- Other debts -€13,525
down €13,525 (-70.3%), from €19,241 to €5,716
- Profit (loss) carried forward +€5,998
up €5,998, from -€1,373 to €4,625
- Tax, wage and social debts +€1,517
up €1,517 (+506%), from €300 to €1,817
- Gross operating margin +€7,646
up €7,646, from -€195 to €7,450
- Depreciation -€220
down €220 (-58.7%), from €374 to €154
- Other operating charges +€77
up €77 (+10.7%), from €725 to €802
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 | €39,015 | €33,046 | -€5,969 | -15.3% |
| Fixed assets | 21/28 | €154 | - | -€154 | |
| Tangible fixed assets | 22/27 | €154 | - | -€154 | |
| Other tangible fixed assets | 26 | €154 | - | -€154 | |
| Current assets | 29/58 | €38,861 | €33,046 | -€5,814 | -15.0% |
| Cash at bank and in hand | 54/58 | €38,546 | €32,719 | -€5,827 | -15.1% |
| Deferred charges and accrued income | 490/1 | €315 | €327 | +€13 | +4.1% |
| Total equity and liabilities | 10/49 | €39,015 | €33,046 | -€5,969 | -15.3% |
| Equity | 10/15 | €19,087 | €25,085 | +€5,998 | +31.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,373 | €4,625 | +€5,998 | |
| Amounts payable | 17/49 | €19,928 | €7,961 | -€11,967 | -60.0% |
| Amounts payable within one year | 42/48 | €19,928 | €7,961 | -€11,967 | -60.0% |
| Trade debts | 44 | €387 | €428 | +€41 | +10.6% |
| Suppliers | 440/4 | €387 | €428 | +€41 | +10.6% |
| Taxes, remuneration and social security | 45 | €300 | €1,817 | +€1,517 | +506% |
| Taxes | 450/3 | €300 | €1,817 | +€1,517 | +506% |
| Other amounts payable | 47/48 | €19,241 | €5,716 | -€13,525 | -70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €154 | -€220 | -58.7% |
| Other operating charges | 640/8 | €725 | €802 | +€77 | +10.7% |
| Gross operating margin | 9900 | -€195 | €7,450 | +€7,646 | |
| Operating profit (loss) | 9901 | -€1,294 | €6,494 | +€7,788 | |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,455 | €6,304 | +€7,759 | |
| Income taxes | 67/77 | €307 | €306 | -€1 | -0.4% |
| Profit (loss) for the period | 9904 | -€1,762 | €5,998 | +€7,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,762 | €5,998 | +€7,760 |
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.