Degeja 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.
Degeja Consulting
Largest movements
- Cash -€28,362
down €28,362 (-47.4%), from €59,790 to €31,428
mainly Contributions, distributions and other (-€29,412) and Tax, wage and social debts (-€11,654)
- Tangible fixed assets -€9,911
down €9,911 (-42.6%), from €23,289 to €13,378
of which Furniture and vehicles: -€9,676
- Receivables within one year +€1,013
up €1,013 (+11.2%), from €9,011 to €10,024
of which Other amounts receivable: +€3,025
- Profit (loss) carried forward -€13,235
down €13,235 (-30.6%), from €43,284 to €30,050
- Tax, wage and social debts -€11,654
down €11,654 (-44.4%), from €26,247 to €14,593
- Current portion of long-term debt -€7,617
down €7,617 (-74.8%), from €10,188 to €2,571
- Other debts -€3,148
down €3,148 (-52.5%), from €5,993 to €2,845
- Debts after one year -€2,579
no longer reported in 2025 (was €2,579)
- Gross operating margin -€15,908
down €15,908 (-31.6%), from €50,352 to €34,445
- Taxes -€2,575
down €2,575 (-25.7%), from €10,010 to €7,435
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 | €92,090 | €55,225 | -€36,865 | -40.0% |
| Fixed assets | 21/28 | €23,289 | €13,378 | -€9,911 | -42.6% |
| Tangible fixed assets | 22/27 | €23,289 | €13,378 | -€9,911 | -42.6% |
| Plant, machinery and equipment | 23 | €386 | €151 | -€235 | -60.8% |
| Furniture and vehicles | 24 | €22,903 | €13,227 | -€9,676 | -42.2% |
| Current assets | 29/58 | €68,801 | €41,847 | -€26,954 | -39.2% |
| Amounts receivable within one year | 40/41 | €9,011 | €10,024 | +€1,013 | +11.2% |
| Trade receivables | 40 | €9,011 | €6,999 | -€2,012 | -22.3% |
| Other amounts receivable | 41 | - | €3,025 | +€3,025 | |
| Cash at bank and in hand | 54/58 | €59,790 | €31,428 | -€28,362 | -47.4% |
| Deferred charges and accrued income | 490/1 | - | €395 | +€395 | |
| Total equity and liabilities | 10/49 | €92,090 | €55,225 | -€36,865 | -40.0% |
| Equity | 10/15 | €45,284 | €32,050 | -€13,235 | -29.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,284 | €30,050 | -€13,235 | -30.6% |
| Amounts payable | 17/49 | €46,806 | €23,175 | -€23,630 | -50.5% |
| Amounts payable after more than one year | 17 | €2,579 | - | -€2,579 | |
| Financial debts | 170/4 | €2,579 | - | -€2,579 | |
| Amounts payable within one year | 42/48 | €44,227 | €23,175 | -€21,052 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | €10,188 | €2,571 | -€7,617 | -74.8% |
| Trade debts | 44 | €1,800 | €3,167 | +€1,367 | +75.9% |
| Suppliers | 440/4 | €1,800 | €3,167 | +€1,367 | +75.9% |
| Taxes, remuneration and social security | 45 | €26,247 | €14,593 | -€11,654 | -44.4% |
| Taxes | 450/3 | €26,247 | €14,593 | -€11,654 | -44.4% |
| Other amounts payable | 47/48 | €5,993 | €2,845 | -€3,148 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,792 | €9,911 | +€119 | +1.2% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | €50,352 | €34,445 | -€15,908 | -31.6% |
| Operating profit (loss) | 9901 | €40,049 | €24,005 | -€16,044 | -40.1% |
| Financial charges | 65/66B | €636 | €393 | -€243 | -38.1% |
| Recurring financial charges | 65 | €636 | €393 | -€243 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €39,413 | €23,612 | -€15,801 | -40.1% |
| Income taxes | 67/77 | €10,010 | €7,435 | -€2,575 | -25.7% |
| Profit (loss) for the period | 9904 | €29,403 | €16,177 | -€13,226 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,403 | €16,177 | -€13,226 | -45.0% |
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 23 October 2026 via checked.be.