DEGRO 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.
DEGRO CONSULTING
Largest movements
- Receivables within one year +€7,645
up €7,645 (+115%), from €6,644 to €14,289
of which Trade receivables: +€7,503
- Stocks and contracts -€7,376
down €7,376 (-27.4%), from €26,951 to €19,575
- Cash +€7,054
up €7,054 (+64.6%), from €10,918 to €17,972
mainly Trade debts (+€8,331) and Stocks and contracts (+€7,376)
- Deferred charges and accrued income +€1,259
up €1,259 (+303%), from €415 to €1,674
- Tangible fixed assets -€818
down €818 (-10.7%), from €7,610 to €6,792
of which Other tangible fixed assets: -€1,143
- Trade debts +€8,331
up €8,331 (+3,075%), from €271 to €8,601
- Other debts -€1,414
down €1,414 (-2.6%), from €53,673 to €52,259
- Tax, wage and social debts +€680
up €680 (+40.2%), from €1,690 to €2,370
- Gross operating margin -€3,429
down €3,429 (-42.0%), from €8,155 to €4,726
- Taxes -€936
down €936 (-24.7%), from €3,785 to €2,848
- Other operating charges -€771
down €771 (-40.8%), from €1,887 to €1,117
- Financial income +€752
up €752 (+143%), from €527 to €1,280
- Financial charges +€137
up €137 (+92.1%), from €149 to €286
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 | €52,537 | €60,301 | +€7,765 | +14.8% |
| Fixed assets | 21/28 | €7,610 | €6,792 | -€818 | -10.7% |
| Tangible fixed assets | 22/27 | €7,610 | €6,792 | -€818 | -10.7% |
| Plant, machinery and equipment | 23 | €1,717 | €1,342 | -€375 | -21.8% |
| Furniture and vehicles | 24 | €654 | €1,353 | +€700 | +107% |
| Other tangible fixed assets | 26 | €5,239 | €4,097 | -€1,143 | -21.8% |
| Current assets | 29/58 | €44,927 | €53,510 | +€8,582 | +19.1% |
| Stocks and contracts in progress | 3 | €26,951 | €19,575 | -€7,376 | -27.4% |
| Stocks | 30/36 | €26,951 | €19,575 | -€7,376 | -27.4% |
| Amounts receivable within one year | 40/41 | €6,644 | €14,289 | +€7,645 | +115% |
| Trade receivables | 40 | €5,178 | €12,681 | +€7,503 | +145% |
| Other amounts receivable | 41 | €1,466 | €1,608 | +€142 | +9.7% |
| Cash at bank and in hand | 54/58 | €10,918 | €17,972 | +€7,054 | +64.6% |
| Deferred charges and accrued income | 490/1 | €415 | €1,674 | +€1,259 | +303% |
| Total equity and liabilities | 10/49 | €52,537 | €60,301 | +€7,765 | +14.8% |
| Equity | 10/15 | -€4,097 | -€4,057 | +€41 | +1.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,097 | -€5,057 | +€41 | +0.8% |
| Amounts payable | 17/49 | €56,634 | €64,358 | +€7,724 | +13.6% |
| Amounts payable after more than one year | 17 | €1,000 | €1,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,634 | €63,358 | +€7,724 | +13.9% |
| Trade debts | 44 | €271 | €8,601 | +€8,331 | +3,075% |
| Suppliers | 440/4 | €271 | €8,601 | +€8,331 | +3,075% |
| Advances received on contracts in progress | 46 | - | €128 | +€128 | |
| Taxes, remuneration and social security | 45 | €1,690 | €2,370 | +€680 | +40.2% |
| Taxes | 450/3 | €1,690 | €2,370 | +€680 | +40.2% |
| Other amounts payable | 47/48 | €53,673 | €52,259 | -€1,414 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,704 | €1,714 | +€10 | +0.6% |
| Other operating charges | 640/8 | €1,887 | €1,117 | -€771 | -40.8% |
| Gross operating margin | 9900 | €8,155 | €4,726 | -€3,429 | -42.0% |
| Operating profit (loss) | 9901 | €4,564 | €1,896 | -€2,668 | -58.5% |
| Financial income | 75/76B | €527 | €1,280 | +€752 | +143% |
| Recurring financial income | 75 | €527 | €1,280 | +€752 | +143% |
| Financial charges | 65/66B | €149 | €286 | +€137 | +92.1% |
| Recurring financial charges | 65 | €149 | €286 | +€137 | +92.1% |
| Profit (loss) for the period before taxes | 9903 | €4,942 | €2,889 | -€2,053 | -41.5% |
| Income taxes | 67/77 | €3,785 | €2,848 | -€936 | -24.7% |
| Profit (loss) for the period | 9904 | €1,158 | €41 | -€1,117 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,158 | €41 | -€1,117 | -96.5% |
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 25 October 2026 via checked.be.