DEGLI CONSULT: 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.
DEGLI CONSULT
Largest movements
- Cash -€7,009
down €7,009 (-91.1%), from €7,689 to €681
mainly Net result for the year (-€14,488) and Trade debts (-€7,055)
- Receivables within one year -€4,877
down €4,877 (-87.4%), from €5,580 to €702
of which Trade receivables: -€5,580
- Tangible fixed assets -€3,096
down €3,096 (-35.2%), from €8,801 to €5,705
of which Plant, machinery and equipment: -€2,734
- Deferred charges and accrued income -€624
no longer reported in 2025 (was €624)
- Profit (loss) carried forward -€14,488
down €14,488, from €3,156 to -€11,332
- Other debts +€9,179
up €9,179 (+271%), from €3,382 to €12,561
- Trade debts -€7,055
no longer reported in 2025 (was €7,055)
- Tax, wage and social debts -€3,241
down €3,241 (-79.0%), from €4,100 to €859
- Gross operating margin -€16,734
down €16,734, from €6,582 to -€10,152
- Depreciation +€1,885
up €1,885 (+156%), from €1,211 to €3,096
- Taxes -€859
no longer reported in 2025 (was €859)
- Other operating charges -€577
no longer reported in 2025 (was €577)
- Financial charges +€464
up €464 (+59.6%), from €778 to €1,242
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 | €22,694 | €7,089 | -€15,606 | -68.8% |
| Fixed assets | 21/28 | €8,801 | €5,705 | -€3,096 | -35.2% |
| Tangible fixed assets | 22/27 | €8,801 | €5,705 | -€3,096 | -35.2% |
| Plant, machinery and equipment | 23 | €7,235 | €4,501 | -€2,734 | -37.8% |
| Furniture and vehicles | 24 | €1,566 | €1,204 | -€362 | -23.1% |
| Current assets | 29/58 | €13,893 | €1,383 | -€12,510 | -90.0% |
| Amounts receivable within one year | 40/41 | €5,580 | €702 | -€4,877 | -87.4% |
| Trade receivables | 40 | €5,580 | - | -€5,580 | |
| Other amounts receivable | 41 | - | €702 | +€702 | |
| Cash at bank and in hand | 54/58 | €7,689 | €681 | -€7,009 | -91.1% |
| Deferred charges and accrued income | 490/1 | €624 | - | -€624 | |
| Total equity and liabilities | 10/49 | €22,694 | €7,089 | -€15,606 | -68.8% |
| Equity | 10/15 | €8,156 | -€6,332 | -€14,488 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €3,156 | -€11,332 | -€14,488 | |
| Amounts payable | 17/49 | €14,538 | €13,420 | -€1,118 | -7.7% |
| Amounts payable within one year | 42/48 | €14,538 | €13,420 | -€1,118 | -7.7% |
| Trade debts | 44 | €7,055 | - | -€7,055 | |
| Suppliers | 440/4 | €7,055 | - | -€7,055 | |
| Taxes, remuneration and social security | 45 | €4,100 | €859 | -€3,241 | -79.0% |
| Taxes | 450/3 | €4,100 | €859 | -€3,241 | -79.0% |
| Other amounts payable | 47/48 | €3,382 | €12,561 | +€9,179 | +271% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,211 | €3,096 | +€1,885 | +156% |
| Other operating charges | 640/8 | €577 | - | -€577 | |
| Gross operating margin | 9900 | €6,582 | -€10,152 | -€16,734 | |
| Operating profit (loss) | 9901 | €4,794 | -€13,248 | -€18,042 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +19,700% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19,700% |
| Financial charges | 65/66B | €778 | €1,242 | +€464 | +59.6% |
| Recurring financial charges | 65 | €778 | €1,242 | +€464 | +59.6% |
| Profit (loss) for the period before taxes | 9903 | €4,015 | -€14,488 | -€18,503 | |
| Income taxes | 67/77 | €859 | - | -€859 | |
| Profit (loss) for the period | 9904 | €3,156 | -€14,488 | -€17,644 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,156 | -€14,488 | -€17,644 |
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 13 October 2026 via checked.be.