Dee-eF Consult: what changed
Two fiscal 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.
Dee-eF Consult
Largest movements
- Receivables within one year -€9,745
no longer reported in 2025 (was €9,745)
- Profit (loss) carried forward -€18,120
down €18,120 (-23.4%), from -€77,321 to -€95,441
- Other debts +€9,378
new in 2025: €9,378
- Gross operating margin -€14,119
down €14,119 (-461.3%), from -€3,061 to -€17,180
- Depreciation -€11,716
down €11,716 (-97.9%), from €11,970 to €254
- Financial charges +€207
up €207 (+459.6%), from €45 to €252
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 | €412,601 | €405,974 | -€6,627 | -1.6% |
| Fixed assets | 21/28 | €400,254 | €400,000 | -€254 | -0.1% |
| Tangible fixed assets | 22/27 | €254 | - | -€254 | |
| Furniture and vehicles | 24 | €254 | - | -€254 | |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €12,347 | €5,974 | -€6,373 | -51.6% |
| Amounts receivable within one year | 40/41 | €9,745 | - | -€9,745 | |
| Other amounts receivable | 41 | €9,745 | - | -€9,745 | |
| Cash at bank and in hand | 54/58 | €1,329 | €4,629 | +€3,300 | +248.4% |
| Deferred charges and accrued income | 490/1 | €1,274 | €1,345 | +€72 | +5.6% |
| Total equity and liabilities | 10/49 | €412,601 | €405,974 | -€6,627 | -1.6% |
| Equity | 10/15 | €410,779 | €392,659 | -€18,120 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €469,500 | €469,500 | = | 0.0% |
| Distributable reserves | 133 | €469,500 | €469,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,321 | -€95,441 | -€18,120 | -23.4% |
| Amounts payable | 17/49 | €1,821 | €13,315 | +€11,494 | +631.1% |
| Amounts payable within one year | 42/48 | €676 | €10,669 | +€9,992 | +1477.4% |
| Taxes, remuneration and social security | 45 | €676 | €1,291 | +€614 | +90.8% |
| Taxes | 450/3 | €676 | €1,291 | +€614 | +90.8% |
| Other amounts payable | 47/48 | - | €9,378 | +€9,378 | |
| Accrued charges and deferred income | 492/3 | €1,145 | €2,646 | +€1,501 | +131.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,970 | €254 | -€11,716 | -97.9% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€3,061 | -€17,180 | -€14,119 | -461.3% |
| Operating profit (loss) | 9901 | -€15,172 | -€17,578 | -€2,407 | -15.9% |
| Financial income | 75/76B | €324 | €308 | -€16 | -4.9% |
| Recurring financial income | 75 | €324 | €308 | -€16 | -4.9% |
| Financial charges | 65/66B | €45 | €252 | +€207 | +459.6% |
| Recurring financial charges | 65 | €45 | €252 | +€207 | +459.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,892 | -€17,522 | -€2,629 | -17.7% |
| Income taxes | 67/77 | €631 | €598 | -€32 | -5.1% |
| Profit (loss) for the period | 9904 | -€15,523 | -€18,120 | -€2,597 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,523 | -€18,120 | -€2,597 | -16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.