DEGO 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.
DEGO CONSULTING
Largest movements
- Receivables within one year +€84,549
up €84,549 (+214%), from €39,475 to €124,024
of which Other amounts receivable: +€87,630
- Tangible fixed assets +€44,599
up €44,599 (+852%), from €5,234 to €49,833
of which Other tangible fixed assets: +€45,321
- Cash -€22,216
down €22,216 (-85.2%), from €26,061 to €3,845
mainly Receivables within one year (-€84,549) and Investment in fixed assets (net) (-€48,636)
- Deferred charges and accrued income -€16,313
down €16,313 (-37.6%), from €43,387 to €27,074
- Reserves +€55,400
up €55,400 (+28.3%), from €196,019 to €251,419
of which Distributable reserves: +€55,400
- Current portion of long-term debt +€29,275
up €29,275 (+69.8%), from €41,929 to €71,204
- Short-term financial debts +€19,500
new in 2025: €19,500
- Trade debts -€6,572
down €6,572 (-84.2%), from €7,803 to €1,231
- Tax, wage and social debts -€4,887
down €4,887 (-23.2%), from €21,036 to €16,149
- Gross operating margin -€26,616
down €26,616 (-25.8%), from €103,257 to €76,642
- Taxes -€7,683
down €7,683 (-26.4%), from €29,129 to €21,446
- Depreciation +€2,302
up €2,302 (+133%), from €1,736 to €4,037
- Financial income +€2,031
up €2,031 (+27.2%), from €7,454 to €9,485
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 | €354,157 | €444,777 | +€90,620 | +25.6% |
| Fixed assets | 21/28 | €5,234 | €49,833 | +€44,599 | +852% |
| Tangible fixed assets | 22/27 | €5,234 | €49,833 | +€44,599 | +852% |
| Plant, machinery and equipment | 23 | €5,234 | €4,512 | -€722 | -13.8% |
| Other tangible fixed assets | 26 | - | €45,321 | +€45,321 | |
| Current assets | 29/58 | €348,923 | €394,944 | +€46,021 | +13.2% |
| Amounts receivable after more than one year | 29 | €240,000 | €240,000 | = | 0.0% |
| Other amounts receivable | 291 | €240,000 | €240,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,475 | €124,024 | +€84,549 | +214% |
| Trade receivables | 40 | €24,887 | €21,806 | -€3,081 | -12.4% |
| Other amounts receivable | 41 | €14,588 | €102,218 | +€87,630 | +601% |
| Cash at bank and in hand | 54/58 | €26,061 | €3,845 | -€22,216 | -85.2% |
| Deferred charges and accrued income | 490/1 | €43,387 | €27,074 | -€16,313 | -37.6% |
| Total equity and liabilities | 10/49 | €354,157 | €444,777 | +€90,620 | +25.6% |
| Equity | 10/15 | €243,977 | €299,442 | +€55,466 | +22.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €196,019 | €251,419 | +€55,400 | +28.3% |
| Tax-exempt reserves | 132 | €5,219 | €5,219 | = | 0.0% |
| Distributable reserves | 133 | €190,800 | €246,200 | +€55,400 | +29.0% |
| Profit (loss) carried forward | 14 | €40,957 | €41,023 | +€66 | +0.2% |
| Amounts payable | 17/49 | €110,180 | €145,334 | +€35,154 | +31.9% |
| Amounts payable after more than one year | 17 | €39,211 | €36,786 | -€2,425 | -6.2% |
| Financial debts | 170/4 | €39,211 | €36,786 | -€2,425 | -6.2% |
| Amounts payable within one year | 42/48 | €70,767 | €108,084 | +€37,317 | +52.7% |
| Current portion of amounts payable after more than one year | 42 | €41,929 | €71,204 | +€29,275 | +69.8% |
| Financial debts | 43 | - | €19,500 | +€19,500 | |
| Credit institutions | 430/8 | - | €19,500 | +€19,500 | |
| Trade debts | 44 | €7,803 | €1,231 | -€6,572 | -84.2% |
| Suppliers | 440/4 | €7,803 | €1,231 | -€6,572 | -84.2% |
| Taxes, remuneration and social security | 45 | €21,036 | €16,149 | -€4,887 | -23.2% |
| Taxes | 450/3 | €21,036 | €16,149 | -€4,887 | -23.2% |
| Accrued charges and deferred income | 492/3 | €202 | €465 | +€262 | +130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €4,037 | +€2,302 | +133% |
| Other operating charges | 640/8 | €1,072 | €1,101 | +€29 | +2.7% |
| Gross operating margin | 9900 | €103,257 | €76,642 | -€26,616 | -25.8% |
| Operating profit (loss) | 9901 | €100,450 | €71,504 | -€28,946 | -28.8% |
| Financial income | 75/76B | €7,454 | €9,485 | +€2,031 | +27.2% |
| Recurring financial income | 75 | €7,454 | €9,485 | +€2,031 | +27.2% |
| Financial charges | 65/66B | €3,374 | €4,077 | +€703 | +20.8% |
| Recurring financial charges | 65 | €3,374 | €4,077 | +€703 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €104,529 | €76,911 | -€27,618 | -26.4% |
| Income taxes | 67/77 | €29,129 | €21,446 | -€7,683 | -26.4% |
| Profit (loss) for the period | 9904 | €75,401 | €55,466 | -€19,935 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,401 | €55,466 | -€19,935 | -26.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.