DEECC CONSULTING: 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.
DEECC CONSULTING
Largest movements
- Current investments +€39,064
up €39,064 (+1567.8%), from €2,492 to €41,556
- Cash +€6,230
up €6,230 (+15.7%), from €39,625 to €45,855
- Receivables within one year -€4,221
down €4,221 (-56.7%), from €7,445 to €3,224
- Tangible fixed assets +€2,631
new in 2023: €2,631
- Profit (loss) carried forward +€36,921
up €36,921 (+118.9%), from €31,057 to €67,978
- Tax, wage and social debts +€6,371
up €6,371 (+76.4%), from €8,336 to €14,707
- Trade debts +€1,029
up €1,029 (+68.9%), from €1,493 to €2,523
- Purchases and services +€27,532
up €27,532 (+22.3%), from €123,363 to €150,894
- Turnover +€13,134
up €13,134 (+8.6%), from €152,211 to €165,345
- Gross operating margin +€4,936
up €4,936 (+17.0%), from €28,992 to €33,928
- Taxes +€2,659
up €2,659 (+58.4%), from €4,556 to €7,215
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,562 | €93,267 | +€43,705 | +88.2% |
| Fixed assets | 21/28 | - | €2,631 | +€2,631 | |
| Tangible fixed assets | 22/27 | - | €2,631 | +€2,631 | |
| Plant, machinery and equipment | 23 | - | €2,631 | +€2,631 | |
| Current assets | 29/58 | €49,562 | €90,636 | +€41,074 | +82.9% |
| Amounts receivable within one year | 40/41 | €7,445 | €3,224 | -€4,221 | -56.7% |
| Other amounts receivable | 41 | €7,445 | €3,224 | -€4,221 | -56.7% |
| Current investments | 50/53 | €2,492 | €41,556 | +€39,064 | +1567.8% |
| Cash at bank and in hand | 54/58 | €39,625 | €45,855 | +€6,230 | +15.7% |
| Total equity and liabilities | 10/49 | €49,562 | €93,267 | +€43,705 | +88.2% |
| Equity | 10/15 | €39,117 | €76,038 | +€36,921 | +94.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €31,057 | €67,978 | +€36,921 | +118.9% |
| Amounts payable | 17/49 | €10,445 | €17,229 | +€6,784 | +65.0% |
| Amounts payable within one year | 42/48 | €10,445 | €17,229 | +€6,784 | +65.0% |
| Trade debts | 44 | €1,493 | €2,523 | +€1,029 | +68.9% |
| Suppliers | 440/4 | €1,493 | €2,523 | +€1,029 | +68.9% |
| Taxes, remuneration and social security | 45 | €8,336 | €14,707 | +€6,371 | +76.4% |
| Taxes | 450/3 | €8,336 | €14,707 | +€6,371 | +76.4% |
| Other amounts payable | 47/48 | €616 | - | -€616 | |
| Turnover | 70 | €152,211 | €165,345 | +€13,134 | +8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €123,363 | €150,894 | +€27,532 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €933 | +€933 | |
| Other operating charges | 640/8 | €1,312 | €596 | -€716 | -54.6% |
| Gross operating margin | 9900 | €28,992 | €33,928 | +€4,936 | +17.0% |
| Operating profit (loss) | 9901 | €27,680 | €32,399 | +€4,719 | +17.1% |
| Financial income | 75/76B | €1 | €907 | +€906 | +141551.6% |
| Recurring financial income | 75 | €1 | €907 | +€906 | +141551.6% |
| Financial charges | 65/66B | €1,058 | €378 | -€680 | -64.2% |
| Recurring financial charges | 65 | €1,058 | €378 | -€680 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | €26,622 | €32,927 | +€6,305 | +23.7% |
| Income taxes | 67/77 | €4,556 | €7,215 | +€2,659 | +58.4% |
| Profit (loss) for the period | 9904 | €22,066 | €25,712 | +€3,646 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,066 | €25,712 | +€3,646 | +16.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.