Degelaen 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.
Degelaen consulting
Largest movements
- Cash +€13,040
up €13,040 (+172%), from €7,583 to €20,624
mainly Net result for the year (+€15,318) and Tax, wage and social debts (+€3,994)
- Receivables within one year +€8,622
up €8,622 (+111%), from €7,756 to €16,378
of which Trade receivables: +€10,512
- Tangible fixed assets -€1,493
down €1,493 (-30.4%), from €4,908 to €3,415
of which Plant, machinery and equipment: -€1,118
- Reserves +€15,318
new in 2025: €15,318
- Tax, wage and social debts +€3,994
up €3,994 (+138%), from €2,890 to €6,884
- Other debts +€1,880
up €1,880 (+11.7%), from €16,099 to €17,979
- Trade debts -€781
down €781 (-51.6%), from €1,513 to €732
- Gross operating margin +€21,455
up €21,455 (+419%), from €5,115 to €26,570
- Taxes +€5,301
up €5,301 (+867%), from €612 to €5,913
- Financial charges +€1,357
up €1,357 (+68.7%), from €1,977 to €3,335
- Other operating charges -€306
down €306 (-37.5%), from €818 to €511
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 | €21,688 | €42,099 | +€20,412 | +94.1% |
| Fixed assets | 21/28 | €4,908 | €3,415 | -€1,493 | -30.4% |
| Tangible fixed assets | 22/27 | €4,908 | €3,415 | -€1,493 | -30.4% |
| Plant, machinery and equipment | 23 | €3,532 | €2,414 | -€1,118 | -31.7% |
| Furniture and vehicles | 24 | €1,376 | €1,001 | -€375 | -27.3% |
| Current assets | 29/58 | €16,779 | €38,684 | +€21,905 | +131% |
| Amounts receivable within one year | 40/41 | €7,756 | €16,378 | +€8,622 | +111% |
| Trade receivables | 40 | €5,218 | €15,730 | +€10,512 | +201% |
| Other amounts receivable | 41 | €2,538 | €648 | -€1,891 | -74.5% |
| Cash at bank and in hand | 54/58 | €7,583 | €20,624 | +€13,040 | +172% |
| Deferred charges and accrued income | 490/1 | €1,440 | €1,683 | +€243 | +16.8% |
| Total equity and liabilities | 10/49 | €21,688 | €42,099 | +€20,412 | +94.1% |
| Equity | 10/15 | €1,185 | €16,504 | +€15,318 | +1,292% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €15,318 | +€15,318 | |
| Distributable reserves | 133 | - | €15,318 | +€15,318 | |
| Profit (loss) carried forward | 14 | €185 | €185 | = | 0.0% |
| Amounts payable | 17/49 | €20,502 | €25,596 | +€5,093 | +24.8% |
| Amounts payable within one year | 42/48 | €20,502 | €25,596 | +€5,093 | +24.8% |
| Trade debts | 44 | €1,513 | €732 | -€781 | -51.6% |
| Suppliers | 440/4 | €1,513 | €732 | -€781 | -51.6% |
| Taxes, remuneration and social security | 45 | €2,890 | €6,884 | +€3,994 | +138% |
| Taxes | 450/3 | €2,890 | €6,884 | +€3,994 | +138% |
| Other amounts payable | 47/48 | €16,099 | €17,979 | +€1,880 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,523 | €1,493 | -€30 | -2.0% |
| Other operating charges | 640/8 | €818 | €511 | -€306 | -37.5% |
| Gross operating margin | 9900 | €5,115 | €26,570 | +€21,455 | +419% |
| Operating profit (loss) | 9901 | €2,774 | €24,566 | +€21,791 | +786% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,977 | €3,335 | +€1,357 | +68.7% |
| Recurring financial charges | 65 | €1,977 | €3,335 | +€1,357 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €797 | €21,231 | +€20,434 | +2,564% |
| Income taxes | 67/77 | €612 | €5,913 | +€5,301 | +867% |
| Profit (loss) for the period | 9904 | €185 | €15,318 | +€15,133 | +8,162% |
| Profit (loss) for the period to be appropriated | 9905 | €185 | €15,318 | +€15,133 | +8,162% |
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.